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April 18, 2023 — A former doctor has been sentenced to 84 months in federal prison for scheming to defraud private insurance companies and the Tricare health care program for U.S. military service members by fraudulently submitting nearly $120 million in claims related to the 1-800-GET-THIN Lap-Band surgery business, the Justice Department announced today.

FS-2023-26, Nov. 2023 — These FAQs update question 9 to provide that a United States military service member who is a wrongfully incarcerated individual and who receives back pay following the reversal of a court martial conviction may not exclude the payments under section 139F if the payments are merely the restoration of pay and allowances to which the service member is entitled under the law.

Dec. 10, 2024 — A four-count indictment was unsealed today charging Hang Sun, also known as Cody Sun, with conspiracy, wire fraud, smuggling, and a violation of the Arms Export Control Act for his role in an illegal scheme to send export-controlled defense-related technical data to China and to unlawfully supply the Department of Defense (DOD) with Chinese-origin rare earth magnets for aviation systems and military items.

November 9, 2022 — A federal indictment was unsealed today following the arrest of three defendants and their initial appearances in the U.S. District Court in the Western District of Kentucky. Phil Pascoe, of Floyds Knobs, Indiana, Monica Pascoe, of Floyds Knobs, Indiana; Scott Tubbs, of Georgetown, Kentucky; and Quadrant Magnetics LLC were charged with wire fraud, violations of the Arms Export Control Act, and smuggling of goods for their roles in an illegal scheme to send export-controlled defense-related technical data to China and to unlawfully supply U.S. Department of Defense (DOD) with Chinese-origin rare earth magnets for aviation systems and military items.

Eligible small employers use Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation, Part I to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan. The Part I credit is allowed under section 45E. Eligible small employers can use Form 8881, Part II, to claim the credit for first including an eligible automatic contribution arrangement in an eligible employer plan. The Part II credit is allowed under section 45T.

Eligible small employers use Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation, Part I to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan. The Part I credit is allowed under section 45E. Eligible small employers can use Form 8881, Part II, to claim the credit for first including an eligible automatic contribution arrangement in an eligible employer plan. The Part II credit is allowed under section 45T.

March 19, 2024 — Earlier today, Aventura Technologies, Inc. (Aventura) pleaded guilty to committing mail and wire fraud conspiracy and illegal importation in federal court in Central Islip. The guilty plea reflects Aventura’s long-running, lucrative scheme to purchase Chinese-made security equipment (such as networked surveillance cameras) and resell it as U.S.-made, including to multiple agencies of the U.S. government, branches of the military and to customers overseas in the public and private sectors. The scheme began in 2006, ending in 2019 when charges were brought in this case. Aventura made more than $112 million in sales during that time. Today’s proceeding was held before United States Magistrate Judge Arlene R. Lindsay.

Insights into the re-employment of veterans and the restoration of retirement plan benefits, as affected by the Uniformed Services and Reemployment Rights Act (USERRA) and the Soldiers and Sailors Civil Relief Act (SSCRA).

Miscellaneous provisions related to combat zone service

Qs & As on Combat Zone tax provisions.