Source: https://freemanlaw.com/tax-crimes-statute-limitations/
Timestamp: 2020-04-07 01:24:51
Document Index: 706883933

Matched Legal Cases: ['§ 6531', '§ 7202', '§ 6531', '§ 7203', '§ 6531', '§ 7203', '§ 6531', '§ 7203', '§ 6531', '§ 7203', '§ 6531', '§ 7205', '§ 6531', '§ 7206', '§ 6531', '§ 7206', '§ 6531', '§ 7207', '§ 6531', '§ 7212', '§ 6531', '§ 371', '§ 6531', '§ 371', '§ 6531', '§ 286', '§ 3282', '§ 1001', '§ 3282']

Tax Crimes and the Statute of Limitations | Freeman Law
Tax Crimes and the Statute of Limitations
In Criminal, White Collar by Jason B. Freeman October 2, 2016 Leave a Comment
The statute of limitations for most criminal tax offenses is governed by 26 U.S.C. § 6531. Section 6531 provides as follows:
The structure of the statute sets forth a general three-year statute of limitations for Title 26 offenses. However, that general rule is largely swallowed up by the “exception,” which provides that a six-year statute of limitations applies to a number of listed tax offenses. Moreover, while the statute of limitations generally begins to run at the point in time that an offense is completed, Toussie v. United States, 397 U.S. 112, 115 (1970), that does not mean that all tax offenses are considered completed for statute of limitations purposes upon the filing of a tax return. E.g., United States v. Thompson, 518 F.3d 832, 856-57 (10th Cir. 2008), cert. denied, 129 S. Ct. 487 (2008); see also United States v. Goodyear, 649 F.2d 226, 228 (4th Cir. 1981) (crime considered complete at time of false statement to IRS agent, not when false return is filed); United States v. Irby, 703 F.3d 280 (5th Cir. 2012) (limitations period began from affirmative acts after filing return).
Below is a chart setting forth the statute of limitations that applies to common tax crime charges:
Description of Offense Code Section Statute of Limitations Code Section
Failure to Collect, Account For or Pay Over 26 U.S.C. § 7202 6 years 26 U.S.C. § 6531(4)
Failure to Pay Tax 26 U.S.C. § 7203 6 years 26 U.S.C. § 6531(4)
Failure to File a Return 26 U.S.C. § 7203 6 years 26 U.S.C. § 6531(4)
Failure to Keep Records 26 U.S.C. § 7203 3 years 26 U.S.C. § 6531
Failure to Supply Information 26 U.S.C. § 7203 3 years 26 U.S.C. § 6531
Supplying False Withholding Exemption Certificate 26 U.S.C. § 7205 3 years 26 U.S.C. § 6531
Filing a False Tax Return 26 U.S.C. § 7206(1) 6 years 26 U.S.C. § 6531(5)
Aid or Assist in Preparation or Presentation of False Tax Return 26 U.S.C. § 7206(2) 6 years U.S.C. § 6531(3)
Deliver or Disclose False Document 26 U.S.C. § 7207 6 years 26 U.S.C. § 6531(5)
Attempt to Interfere With Administration of Internal Revenue Laws 26 U.S.C. § 7212(a) 6 years 26 U.S.C. § 6531(6)
Conspiracy to Commit Tax Evasion 18 U.S.C. § 371 6 years 26 U.S.C. § 6531(8)
Conspiracy to Defraud the Internal Revenue Service 18 U.S.C. § 371 6 years 26 U.S.C. § 6531(1)
False Claim for Refund 18 U.S.C. § 286/287 5 years 18 U.S.C. § 3282
False Statement 18 U.S.C. § 1001 5 years 18 U.S.C. § 3282
(Table listings from DOJ Tax Manual.)
For information on civil tax statutes of limitations in federal tax cases, see Statutes of Limitations in Federal Tax Cases.