Source: http://taxfraudlawyers.com/practice_area/tax_fraud.html
Timestamp: 2020-02-27 03:53:04
Document Index: 253519753

Matched Legal Cases: ['§7201', '§7201', '§7202', '§7202', '§ 7203', '§7203', '§7204', '§7204', '§7205', '§7205', '§7206', '§7207', '§7207', '§7212', '§ 7212']

Tax Fraud Related Crimes
TAX FRAUD RELATED
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§7201- Attempt to evade or defeat tax
§7201- Attempt to evade or defeat tax:
(1) Federal employees and other persons It shall be unlawful for -
(A) any officer or employee of the United States, or (B) any person described in
section 6103(n) or an officer or employee of any such person, willfully to inspect,
except as authorized in this title, any return or return information.
(2) State and other employees It shall be unlawful for any person (not described in paragraph (1)) willfully to inspect, except as authorized in this title, any return or return information acquired by such person or another person under a provision of section 6103 referred to in section 7213(a)(2). (b) Penalty (1) In general Any violation of subsection (a) shall be punishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution. (2) Federal officers or employees An officer or employee of the United States who is convicted of any violation of subsection (a) shall, in addition to any other punishment, be dismissed from office or discharged from employment. (c) Definitions For purposes of this section, the terms ”inspect”, ”return”, and ”return information” have the respective meanings given such terms by section 6103(b).
§7202- Willful failure to collect or pay over tax
§7202- Willful failure to collect or pay over tax:
§ 7203 - Willful failure to file return, supply information, or pay tax
§7203- Willful failure to file return, supply information or pay tax:
In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ”felony” for ”misdemeanor” and ”5 years” for ”1 year”.
§7204- Fraudulent statement or failure to make statement to employees
§7204- Fraudulent statement or failure to make statement to employees:
§7205- Fraudulent withholding exemption certificate or failure to supply information
§7205- Fraudulent withholding exemption certificate or failure to supply information:
a) Withholding on wages Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
(b) Backup withholding on interest and dividends If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
§7206- Fraud and false statement
7206- Fraud and false statement:
(2) Aid or assistance Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or
(3) Fraudulent bonds, permits, and entries Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or
(4) Removal or concealment with intent to defraud Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or
(5) Compromises and closing agreements In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully -
(B) Withholding, falsifying, and destroying records Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.
§7207- Fraudulent returns, statements or other documents
§7207- Fraudulent returns, statements or other documents:
Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.
§7212 - Attempts to interfere with administration of internal revenue laws
§ 7212 - Attempts to interfere with administration of internal revenue laws: