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Tax Violations

NCJ Number
American Criminal Law Review Volume: 47 Issue: 2 Dated: Spring 2010 Pages: 1089-1133
James P. Dombach; Jennifer M. Forde
Date Published
45 pages
This article reviews the elements, defenses, and sentencing options under criminal tax violations of the U.S. Internal Revenue Code's sections 7201, 7202, 7203, 7206, and 7212(a).
The article first examines the policies and procedures of Internal Revenue Service (IRS) investigations, constitutional considerations, and the statute of limitations for violations of the Internal Revenue Code (I.R.C.) This is followed by an overview of the offense elements and potential defenses for the following offenses: tax evasion, failure to collect tax, failure to file taxes, "tax perjury," "aiding and assisting" tax fraud, and interference with the administration of internal revenue laws. The article then explains the applicable penalties recommended in the U.S. Sentencing Guidelines and possible sentencing enhancements. The article concludes with a review of criminal conspiracy investigations under 18 U.S.C. section 371, which identifies two types of unlawful conspiracies: a conspiracy to commit a substantive offense prohibited by another statute and a conspiracy to defraud the United States. In tax cases, charges of criminal conspiracy in violation of section 371 are most often brought under the defraud clause. Potential defenses to charges brought under section 371 are outlined. 308 notes


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