In 2012, the IRS issued Revenue Ruling 2012-18 directing that automatic gratuities-tips added by the restaurant to the bill of large parties-- be classified as service charges, which are treated as regular wages subject to payroll tax withholding, rather than tips to...
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Month: September 2013
US Citizen Pleads Guilty to Tax Conspiracy
The Department of Justice and Internal Revenue Service-Criminal Investigation announce a guilty plea by Aaron Cohen of Encino, California. Mr. Cohen pleaded guilty in the U.S. District Court for the Central District of California to conspiracy to defraud the United...
United States and Switzerland Issue Joint Statement Regarding Tax Evasion Investigations
The Department of Justice has announced a program encouraging Swiss banks to cooperate in ongoing U.S. investigations of the use of foreign bank accounts to commit tax evasion. The program is available only to banks not currently under criminal investigation by the...