The US District Court for the Southern District of New York sentenced Paul Daugerdas to 15 years in prison for tax evasion, mail fraud, and tax shelter fraud conspiracy.

On July 29, 2015, the Federal Circuit, rejecting the Tax Court's decision in Allen v. Commissioner, held in BASR Partnership v. United States, that section 6501(c)'s suspension of the three-year period of limitations for assessment for fraud or false returns applies only when the taxpayer — and not a third party — acts with the requisite "intent to evade tax."

Cybersecurity and cyberbreaches are all over the news these days. But who would have guessed that this hot topic would rear its head in relation to America's favorite pastime?

That's what we thought when we ran across Restatement §920 recently – it was by accident; we were researching something else.