April 18, 2015

Does tax evasion definition include partnership LLC

Section 7201 defines the basic definition of tax evasion. It says that “any person” will be guilty of tax evasion if he attempts to evade or […]
November 22, 2014

What are the penalties for Spies tax evasion?

Spies evasion is a more serious offense than a simple misdemeanor for non-filing your tax return. This is because the mere non-filing of a tax return […]
October 25, 2014

How the IRS generates leads about suspected tax crimes

The Criminal Investigation Division (CID) trains the rest of the IRS’s employees to be alert for, and to report any indication of, fraud. Each service center […]
August 12, 2014

IRC §7201 attempt to evade vs. common-law crime of attempt

No, IRC Section 7201’s definition of “attempt to evade” is materially different from “attempt” crime of common-law. This was one of the holdings of the Supreme […]
March 21, 2014

Examples of taxpayers that end up with criminal tax issues

IRS Criminal Investigations usually lead to criminal tax convictions. Below are some recent statistics: FY 2011 FY 2010 FY 2009 Investigations Initiated 4720 4706 4121 Prosecution […]
March 21, 2014

Federal tax crime enforcement vs. California enforcement

California tax crimes are similar to those of the Federal Government. However, in California there are additional statutes that make failure to file, disclose income, or […]