Possible criminal charges related to tax returns include tax evasion (26 U.S.C. § 7201), filing a false return (26 U.S.C. § 7206(1)) and failure to file an income tax return (26 U.S.C. § 7203).
For more information on Tax Evasion see:
Article: Federal Tax Evasion Investigation: Innocent Until Proven Otherwise
Foreign Bank Account Disclosure Requirements and Tax Evasion Risks
How will the government attempt to prove a deficiency in a tax evasion case?
For more on Filing a False Return see:
What generally are the crimes of making, subscribing, and filing a false return or document? How are they punished?
What specifically is the crime of making or subscribing a false return or other document? How is this crime punished?
For more on failure to file an income tax return see:
Article: The Basics About Non-Filing (Failing to File Tax Return)
If the IRS determines that failure to file was willful, the penalties are more severe. Willfully failing to file an FBAR and willfully filing a false FBAR are both violations that are subject to criminal penalties under 31 U.S.C. § 5322.
A person convicted of tax evasion is subject to a prison term of up to five years and a fine of up to $250,000. Filing a false return subjects a person to a prison term of up to three years and a fine of up to $250,000. A person who fails to file a tax return is subject to a prison term of up to one year and a fine of up to $100,000. Failing to file an FBAR subjects a person to a prison term of up to ten years and criminal penalties of up to $500,000.
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