Tax Evasion

July 28, 2014

The difference between tax evasion and tax avoidance

Introduction: An Initial Definition The difference between tax evasion and tax avoidance is an important one because “tax evasion” is criminal, but “tax avoidance” is not. […]
July 28, 2014
What are the listed transactions and what do they mean?

What are the listed transactions and what do they mean?

A. Listed Transactions—Generally The IRS keeps a current listing of tax shelters that it has deemed to be tax avoidance transactions. Practitioners and taxpayers are not […]
July 28, 2014
Is my tax advisor liable for helping me commit tax evasion?

Is my tax advisor liable for helping me commit tax evasion?

Yes. A tax practitioner (attorney, CPA, enrolled agent, accountant, bookkeeper, etc.) can be found guilty to the same extent as the taxpayer who actually owes the […]
May 5, 2014

What is the difference between tax perjury and tax evasion?

A careful reading of the criminal statutes for tax perjury (IRC §7206(1)) and tax evasion (IRC §7201) reveal that these two crimes are very similar. However, […]
April 8, 2014

What is a tax that was “due and owing.”

Like almost all areas of law, especially tax law, there are nuances and exceptions. The government must prove beyond a reasonable doubt three basic things to […]
March 25, 2014
Forgetting or failing to file tax return

Forgetting or failing to file tax return

Without knowing more about your specific facts and circumstances, this question cannot be answered. However, passively failing to file tax returns is not typically tax evasion. […]