A taxpayer can be simultaneously charged with a greater offense and with a lesser included offense within the legal definition of the greater offense (which often […]
Initially, Section 7201 of the Internal Revenue Code would seem to create two criminal offenses. Section 7201 provides that a person commits tax evasion when he or she […]
Any person who willfully makes and or subscribes any return, statement, or other document containing a declaration that it is made under the penalties of perjury […]