Tax Coda Weekly Digest — January 4, 2026
Happy New Year
The year closed with courts tightening lines and enforcement changing posture.
Criminal convictions held. Corporate separations collapsed. High-profile taxpayers pushed back on penalties. And collection continued to move forward as the primary point of contact between taxpayers and the IRS.
1. Former Illinois Lawmaker’s Tax Convictions Upheld on Appeal
United States v. Annazette Collins, No. 24-2161 (7th Cir.)
The Seventh Circuit upheld the tax convictions of a former Illinois lawmaker. The court rejected arguments challenging the sufficiency of the evidence and trial errors. The criminal tax convictions and related penalties remain intact.
Why It Matters:
Confirms appellate courts continue deferring to jury findings in tax prosecutions.
Reinforces the durability of criminal tax convictions once established at trial.
Signals’ limited tolerance for procedural challenges on appeal.
Takeaway:
Criminal tax convictions rarely unwind on appeal.
