They didn't prove that she was liable, how could she still own a tax.
She still owes the taxes. She has no criminal liability for refusing to pay taxes, but she still owes the taxes (and, likely) the penalties as well.
posted on 08/16/2003 8:09:38 PM PDT
She doesn't "owe the taxes;" it is undetermined. The criminal liability is gone for those tax years and it now all becomes administrative. I suppose in theory they could take her to court every year for the rest of her life for 'willful failure to file' but they don't typically do that.
posted on 08/16/2003 8:19:49 PM PDT
The government could not produce a law, that made her "liable" to pay the tax. If they collect the tax from her it would have to be without a law on the books that allow them to do it. I am not talking about a criminal liability but a "tax" liability.
posted on 08/16/2003 8:25:26 PM PDT
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