Newsgroup: it.diritto
Titolo: Re: Proposta di un nuovo modello di prelievo fiscale [post lungo]

 un reato di particolare pericolosita' sociale.
D'accordo, you want to argue, so let us argue:
TITLE 26 > Subtitle F > CHAPTER 68 > Subchapter B > PART I > § 6672
§ 6672. Failure to collect and pay over tax, or attempt to evade or
defeat tax
(a)  General rule
	Any person required to collect, truthfully account for, and pay over
any tax imposed by this title who willfully fails to collect such tax,
or truthfully account for and pay over such tax, or willfully attempts
in any manner to evade or defeat any such tax or the payment thereof,
shall, in addition to other penalties provided by law, be liable to a
penalty equal to the total amount of the tax evaded, or not collected,
or not accounted for and paid over. No penalty shall be imposed under
section 6653 or part II of subchapter A of chapter 68 for any offense to
which this section is applicable.
(b) Preliminary notice requirement
(1) In general
	No penalty shall be imposed under subsection (a) unless the Secretary
notifies the taxpayer in writing by mail to an address as determined
under section 6212 (b) or in person that the taxpayer shall be subject
to an assessment of such penalty.
(2) Timing of notice
	The mailing of the notice described in paragraph (1) (or, in the case
of such a notice delivered in person, such delivery) shall precede any
notice and demand of any penalty under subsection (a) by at least 60 days.
(3) Statute of limitations
	If a notice described in paragraph (1) with respect to any penalty is
mailed or delivered in person before the expiration of the period
provided by section 6501 for the assessment of such penalty (determined
without regard to this paragraph), the period provided by such section
for the assessment of such penalty shall not expire before the later of—
(A) the date 90 days after the date on which such notice was mailed or
delivered in person, or
(B) if there is a timely protest of the proposed assessment, the date 30
days after the Secretary makes a final administrative determination with
respect to such protest.
(4) Exception for jeopardy
	This subsection shall not apply if the Secretary finds that the
collection of the penalty is in jeopardy.
(c) Extension of period of collection where bond is filed
(1) In general
	If, within 30 days after the day on which notice and demand of any
penalty under subsection (a) is made against any person, such person—
(A) pays an amount which is not less than the minimum amount required to
commence a proceeding in court with respect to his liability for such
penalty,
(B) files a claim for refund of the amount so paid, and
(C) furnishes a bond which meets the requirements of paragraph (3),
no levy or proceeding in court for the collection of the remainder of
such penalty shall be made, begun, or prosecuted until a final
resolution of a proceeding begun as provided in paragraph (2).
Notwithstanding the provisions of section 7421 (a), the beginning of
such proceeding or levy during the time such prohibition is in force may
be enjoined by a proceeding in the proper court. Nothing in this
paragraph shall be construed to prohibit any counterclaim for the
remainder of such penalty in a proceeding begun as provided in paragraph
(2).
(2) Suit must be brought to determine liability for penalty
	If, within 30 days after the day on which his claim for refund with
respect to any penalty under subsection (a) is denied, the person
described in paragraph (1) fails to begin a proceeding in the
appropriate United States district court (or in the Court of Claims) [1]
for the determination of his liability for such penalty, paragraph (1)
shall cease to apply with respect to such penalty, effective on the day
following the close of the 30-day period referred to in this paragraph.
(3) Bond
	The bond referred to in paragraph (1) shall be in such form and with
such sureties as the Secretary may by regulations prescribe and shall be
in an amount equal to 11/2 times the amount of excess of the penalty
assessed over the payment described in paragraph (1).
(4) Suspension of running of period of limitations on collection
The running of the period of limitations provided in section 6502 on the
collection by levy or by a proceeding in court in respect of any penalty
described in paragraph (1) shall be suspended for the period during
which the Secretary is prohibited from collecting by levy or a
proceeding in court.
(5) Jeopardy collection
	If the Secretary makes a finding that the collection of the penalty is
in jeopardy, nothing in this subsection shall prevent the immediate
collection of such penalty.
(d) Right of contribution where more than 1 person liable for penalty
	If more than 1 person is liable for the penalty under subsection (a)
with respect to any tax, each person who paid such penalty shall be
entitled to recover from other persons who are liable for such penalty
an amount equal to the excess of the amount paid by such person over
such person’s proportionate share of the penalty. Any claim for such a
recovery may be made only in a proceeding which is separate from, and is
not joined or consolidated with—
(1) an action for collection of such penalty brought by the United
States, or
(2) a proceeding in which the United States files a counterclaim or
third-party complaint for the collection of such penalty.
(e) Exception for voluntary board members of tax-exempt organizations
	No penalty shall be imposed by subsection (a) on any unpaid, volunteer
member of any board of trustees or directors of an organization exempt
from tax under subtitle A if such member—
(1) is solely serving in an honorary capacity,
(2) does not participate in the day-to-day or financial operations of
the organization, and
(3) does not have actual knowledge of the failure on which such penalty
is imposed.
	The preceding sentence shall not apply if it results in no person being
liable for the penalty imposed by subsection (a).
Now, is it so different from italian revenue code ?
Now let's look aboute really bad behavior, like:
§ 6701. Penalties for aiding and abetting understatement of tax liability
(a)  Imposition of penalty
Any person—
(1) who aids or assists in, procures, or advises with respect to, the
preparation or presentation of any portion of a return, affidavit,
claim, or other document,
(2) who knows (or has reason to believe) that such portion will be used
in connection with any material matter arising under the internal
revenue laws, and
(3) who knows that such portion (if so used) would result in an
understatement of the liability for tax of another person,
shall pay a penalty with respect to each such document in the amount
determined under subsection (b).
(b) Amount of penalty
(1) In general
Except as provided in paragraph (2), the amount of the penalty imposed
by subsection (a) shall be $1,000.
(2) Corporations
	If the return, affidavit, claim, or other document relates to the tax
liability of a corporation, the amount of the penalty imposed by
subsection (a) shall be $10,000.
(3) Only 1 penalty per person per period
	If any person is subject to a penalty under subsection (a) with respect
to any document relating to any taxpayer for any taxable period (or
where there is no taxable period, any taxable event), such person shall
not be subject to a penalty under subsection (a) with respect to any
other document relating to such taxpayer for such taxable period (or event).
(c) Activities of subordinates
(1) In general
For purposes of subsection (a), the term “procures” includes—
(A) ordering (or otherwise causing) a subordinate to do an act, and
(B) knowing of, and not attempting to prevent, participation by a
subordinate in an act.
(2) Subordinate
	For purposes of paragraph (1), the term “subordinate” means any other
person (whether or not a director, officer, employee, or agent of the
taxpayer involved) over whose activities the person has direction,
supervision, or control.
(d) Taxpayer not required to have knowledge
	Subsection (a) shall apply whether or not the understatement is with
the knowledge or consent of the persons authorized or required to
present the return, affidavit, claim, or other document.
(e) Certain actions not treated as aid or assistance
	For purposes of subsection (a)(1), a person furnishing typing,
reproducing, or other mechanical assistance with respect to a document
shall not be treated as having aided or assisted in the preparation of
such document by reason of such assistance.
(f) Penalty in addition to other penalties
(1) In general
	Except as provided by paragraphs (2) and (3), the penalty imposed by
this section shall be in addition to any other penalty provided by law.
(2) Coordination with return preparer penalties
	No penalty shall be assessed under subsection (a) or (b) of section
6694 on any person with respect to any document for which a penalty is
assessed on such person under subsection (a).
(3) Coordination with section 6700
	No penalty shall be assessed under section 6700 on any person with
respect to any document for which a penalty is assessed on such person
under subsection (a).
Where is the criminal offense ?
Dove il reato di particolare pericolosita' sociale ?
In altre parole, bisogna distinguere tra evasione fiscale, truffa, falso
e distruzione di documenti.
Sarebbe percio' utile sapere in base a quale norma e' stato condannato a
scegliere tra:
"...hanno dato 15 gg per decidere se pagare o passare  sei mesi in un
penitenziario di minima sicurezza."
Peraltro voglio osservare che questo amico (ma che razza di amizicie ?)
non e' entrato in carcere, quindi la scappatoia c'e' anche a New York,
non pare ? E' il poveretto che va in galera. Esattamente come qui in
Italia. Ne' piu', ne' meno.
Dimenticavo, quello che ho postato si riferisce alle tasse federali.
Quindi sarebbe utile sapere anche con chi aveva a che fare.
R.L.Deboni

 Quindi sarebbe utile sapere anche con chi aveva a che fare.
Quindi Al Capone è stato ingiustamente mandata ad Alcatraz?
-- 
"This unusual and highly successful species spends a great deal of time 
examining his higher motives and an equal amount of time ignoring his 
fundamental ones. He is proud that he has the biggest brain of all the 
primates, but tries to conceal the fact that he also has the biggest 
penis." Desmond Morris