An Alabama woman was arrested in the U.S. Virgin Islands for submitting a false, negative coronavirus test to the territory’s online travel portal.
Franketa A. Taylor of Birmingham faces charges of fraud for the alleged fib, the Virgin Islands Police Department said in a statement issued Thursday, per The Virgin Islands Daily News. Franketa A. Taylor of Birmingham faces charges of fraud for the fib, the Virgin Islands Police Department said. (Virgin Islands Police Department)
According to the local report, Taylor allegedly submitted an altered, negative COVID-19 test into the portal. The U.S. Virgin Islands Travel Screening Portal states that every person over the age of 5 who visits the islands (including during transit to another destination) must fill out the online forms and submit a negative test for the viral disease within five days of arrival.
In Coffey v. Comm'r, 987 F.3d 808 (8th Cir. 2021), the U.S. Court of Appeals for the Eighth Circuit reversed and remanded the U.S. Tax Court's decision in Coffey v. Comm'r, 150 T.C. 60 (2018).
In
Coffey v. Comm r, 987 F.3d 808 (8th Cir. 2021), the U.S. Court of Appeals for the Eighth Circuit reversed and remanded the U.S. Tax Court s decision in
Coffey v. Comm r, 150 T.C. 60 (2018).
The Eighth Circuit held that, for statute of limitation purposes, a federal income tax return had not been filed even if the IRS received and stamped as received certain tax return documents from the U.S. Virgin Islands Bureau of Internal Revenue.
This Holland & Knight alert explores the decision and its potential impact to a new IRS Large Business and International (LB&I) compliance campaign involving Puerto Rico Act 22, known as the Individual Investors Act, and I.R.C. § 937.