DC Accuses MicroStrategy Founder Of Income Tax Evasion

Law360: DC Accuses MicroStrategy Founder Of Income Tax Evasion

August 31, 2022

United States
United States
United States

Eversheds Sutherland Partner Charlie Kearns is quoted in this Law360 article discussing a whistleblower lawsuit from D.C. Attorney General Karl Racine against an individual, Michael Saylor, for allegedly owing individual income tax to the District as a resident under a “fraudulent scheme.”

In the article, Charlie said he found it surprising that the attorney general used a residency case as his first thrust into the expanded whistleblower law. The district must prove that Saylor and MicroStrategy engaged in fraud, which Charlie said is a high standard.

"Residency matters, whether domiciliary or statutory, are complex and fact-intensive," he said. "This is especially true in the district because its statutory residency test is unique in that it turns on maintaining a 'place of abode' for more than 183 days, but not the actual physical presence of the individual in the district for that 183-day period."

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Charles C. Kearns

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