Definition of Fraud Fraud is deception by misrepresentation of material facts, or silence when good faith requires expression, resulting in material damage to one who relies on it and has the right to rely on it. Simply stated, it is obtaining something of value from someone else through deceit. Tax fraud is often defined as an intentional wrongdoing on the part of a taxpayer, with the specific purpose of evading a tax known or believed to be owing. In tax fraud cases, the burden of proof is on the Government. Evidence is data presented to a court or jury in proof of the facts in issue and which may include the testimony of witnesses, records, documents, or objects.
Evidence is distinguished from proof in that the latter are the result or effect of evidence.
Direct Evidence is evidence in form of testimony from a witness who actually saw, heard, or touched the subject of questioning. Evidence, which is believed, proves existence of fact in issue without inference or presumption. Circumstantial Evidence is testimony not based on actual personal knowledge or observation of the facts in controversy, but the facts sought to be proved. Inference is a logical conclusion from given facts. Preponderance of evidence is evidence that will incline an impartial mind to one side rather than the other so as to remove the cause from the realm of speculation.