Taxation of the Clawback in a Ponzi Scheme – Maximum Tax Recovery

Taxation of the Clawback in a Ponzi Scheme – Maximum Tax Recovery

Tax Law Seminar
Total presentation time: 01:32:07


Richard Lehman United States Tax Attorney

Seminar Outline:

  • Review of Direct Ponzi Scheme Losses
  • Clawbacks
  • Mitigation
  • Ponzi Loss – Summarize
  • Clawback – Tax Profits
  • Clawback – Principal
  • Summary
  • Safe Harbor
  • Net Operating Losses

Seminar Resources: Taxation of a Clawback in a Ponzi Scheme

  1. Presentation slides: download slides as pdf
  2. Report to Congress: The U.S. Government Accountability Office (GAO) Report on Customer Outcomes in the Madoff Liquidation Proceeding. download here
  3. IRS Revenue Ruling: download as pdf
  4. Revenue Procedure: download as pdf

Tagged with: