Articles and publications

A WORLD OF SHADOWS

In Franz Kafka’s disturbing novel “The Trial,” Josef K one morning having done nothing truly wrong finds himself under arrest. No one will tell him the charges. No one seems to care if he is guilty or innocent. No one will say when his trial, a series of bizarre hearings and confrontations, will conclude. He is powerless, confounded by impatient bureaucrats and onlookers, while the powerful remain obscure. Joseph K, a bank CFO, had until his arrest felt safe and secure. In Kafka’s world, life is transacted beneath a disquieting shroud of uncertainty.
In the world of tax law, there is likewise an unsettling ambiguity about whether certain conduct is to be viewed as criminal or merely careless or negligent. Rather than a bright red line one encounters a large gray continent traversed at great risk. Like Josef K having come under scrutiny one becomes somewhat powerless in the grip of a baffling process.

TAX EVASION
The crime of tax evasion involves a willful attempt to evade or defeat any income tax or the payment thereof. With regard to evading tax, the government must prove: (1) a tax deficiency, i.e., that less than the correct tax was reported in the originally filed return; (2) an attempt to evade the tax; and (3) that the attempt was willful. The attempt is proved through overt acts such as filing the false return, hiding assets and sources of income, keeping two sets of books or making false entries or alterations. Willfulness is not the presence of an evil motive but rather a voluntary, intentional violation of a known legal duty. For example, John Smith knows that his commission income is taxable but nonetheless files his income tax return knowingly leaving out the commissions. He has acted willfully.
Tax evasion is a major felony carrying up to a 5 year prison sentence and $250,000 fine, or both.

TAX PERJURY
A tax return is signed under penalties of perjury. Lying in a tax return as to any material statement constitutes th... Read More »

International parental kidnapping

JACKSONVILLE, FL—U.S. Attorney A. Brian Albritton announces that U.S. District Judge Marcia Morales Howard today sentenced Clifford Allen Newman (age 35, formerly of Jacksonville) to 33 months in federal prison, three months shy of the maximum sentence allowed by law, for international parental kidnapping. Newman had pleaded guilty on May 5, 2009. Read More »

About annulment of marriage

Pursuant to Article 39 of the Family Code of Ukraine, marriage registered with a person who is still in a pre-existing registered marriage is invalid.

Article 39 of the Family Code of Ukraine permits convalidation of marriage registered in violation of the principle of monogamy where the first marriage is dissolved, in which case the new marriage becomes legally valid from the date of dissolution of the first marriage.

Pursuant to clause 5, section 3 of the Regulations for Registration of Acts of Civil Status approved by the Order of the Ministry of Justice of Ukraine on October 18, 2000, No. 52/5 as amended as of December 26, 2008 and registered by the Ministry of Justice of Ukraine on October 18, 2000 with No. 719/4940, the persons who were previously married may only get a new marriage registered upon production of the documents to confirm termination of the previous marriage (a certificate of dissolution of marriage, a certificate of death of the other spouse, a judgment on invalidation of marriage).

In case of foreign citizens, such a document may be a court judgment on dissolution of marriage if it is conclusive under laws of such foreign country, a certificate of dissolution of marriage or other documents provided for by laws of such foreign country issued by a competent authority, unless otherwise provided for by international treaties. If the person's passport contains no data about his/her marital status, then a document should be produced to confirm that such person is not married. Such a document should be issued by the country of his/her citizenship and duly consularized or legalized by a diplomatic mission of Ukraine in such country and apostiled, unless otherwise provided for by effective international treaties to which Ukraine is a party.

For the purpose of entering into a marriage to be registered in Ukraine, foreigners must produce their national passport or a passport document with a registration note issued by an authorized authority ... Read More »

Ukrainian Divorce

A marriage registered or dissolved in the USA is recognized in Ukraine. However, Divorce is not declared valid automatically: to declare it valid, an American court judgment of Divorce should be apostilled and translated into Russian, with the translation certified by notary, where after one should apply to the Ukrainian court which, upon considering the judgment of the American court, will pass a decision that will be effective in the territory of Ukraine. Read More »

Philip Zodhiates, 61, of Waynesboro, Virginia, who was convicted by a federal jury of international parental kidnapping and conspiracy to commit international parental kidnapping, was sentenced to 36 months in prison by U.S. District Judge Richard J.

Philip Zodhiates, 61, of Waynesboro, Virginia, who was convicted by a federal jury of international parental kidnapping and conspiracy to commit international parental kidnapping, was sentenced to 36 months in prison by U.S. District Judge Richard J. Arcara. Read More »