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VIRTUAL TAX CRIME, REAL JAIL TIME

April 23, 2008

A man who directed the "landmark arts venue" in Madison, Wisconsin was sentenced to a year in prison on tax charges yesterday. Robert D'Angelo pleaded guilty to evading taxes on his side business of selling used books on Amazon.com.

This is the first tax crime I've noticed based on internet sales, but I don't expect it will be the last. Mr. D'Angelo made a brief splash when a federal magistrate wrote an overwrought order quashing a subpeona served to Amazon for records of his online sales. Volokh Conspiracy contributor Orrin Kerr summed up the magistrate's ruling: : "Subpoena Ruled Unconstitutional Because Some Bloggers Are Really Freaked Out By the Bush Administration."

Links:

U.S. Attorney press release.
Magistrate Ruling

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