-unless of course the accused can show by clear evidence that the element of intent was missing. 

It is my opinion that, in many situations, this criticism is coming from a tendency to be lazy and is evidence that this person might be looking for a "get rich quick scheme" or are looking for a high yield savings account type of financial plan rather than actual investing.It is easy for anyone to throw money at a so called investment opportunity and lose all of his/her money for lack of doing any investigating, due diligence, or what some might call work.  

@James @James Park good supportive evidence, agnostic to the political environment.A while back I recall Michigan offering ZERO Corp Tax and 10 year forgiveness on property taxes for companies moving their business' there.How is that some get it and others are and will remain blind? 

Cops hate giving speccy four eyed people tickets for some reason.Here in Belgium a policeman can't give you a ticket if he doesn't have evidence...

So, you keep saying his costs for the part is $385, but you have ZERO evidence to back that statement up.

Title underwriters require documentation and evidence that the parties signing for a trust or corp or LLC have such powers.

Was it something where there is evidence that could be provided to the IRS to prove that his intent was different a few months ago?

Jerred Morris Evidently they learned from Al Capone's mistake!

They can't simply brush you off when confronted with the evidence.

If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income.If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary.Example.