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Willful

March 21, 2014

Tax crimes taxpayer or tax preparer can be convicted of

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 […]
June 18, 2013

What is the Mens Rea component of tax crimes?

Tax crimes require a “mens rea”—or “a guilty mind,” in addition to the criminal act (“actus reus”). The Internal Revenue Code, which is one of a […]
June 18, 2013

Is it illegal to conceal bank accounts from the IRS?

It depends. It is a crime, tax evasion, to willfully attempt to evade the assessment or payment of a tax. I.R.C. Section 7201. Case law has […]
June 18, 2013

Is it illegal to overstate deductions on my tax return?

The short answer is Yes, it may be a crime. The more nuanced answer is that it is a crime, tax evasion, to willfully attempt to […]
June 18, 2013

Does section 7201 create two distinct criminal offenses?

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 […]
June 18, 2013

Crime of making or subscribing false return or document

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 […]