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Tax

Aug. 16, 2012

Tax law: is substance abuse an excuse for willful tax violations?

Generally speaking, a claim of substance abuse is not greeted with much sympathy by our tax laws.

Bruce Givner

Of Counsel, KFB Rice, LLP

Email: Bruce@KFBRice.com

Columbia Univ School of Law

Owen Kaye

Managing Partner, KFB Law Group

12100 Wilshire Blvd #245
Los Angeles , CA 90025

Phone: (310) 207-8008

Fax: (310) 207-8708

Email: owen@kfblawgroup.com

Western State Univ College of Law

Lawyers in California are required to complete a total of 25 hours of approved legal education credit every three years. One of those hours must be for the "Detection/Prevention of Substance Abuse or Mental Illness." Partly in response to this problem, "The Other Bar" exists to help our colleagues in all areas of recovery.

What is the relationship of substance abuse to the tax laws? Tax crimes, of course, have a willfulness requirement. Also, some civil tax penalties have a willf...

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