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Failure to make a return, supply information, or pay tax

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    Any person who willfully fails to keep records, supply information, make a return or pay tax and who is required to do so commits misdemeanor punishable by up to one year in prison and/or fine of up to $25,000 ($100,000 for corporations). The statute of limitations for failure to file returns or pay tax is six years and the limitations period for failure to keep records or supply information is three years. The statute above does not apply to a failure to pay estimated tax if there is no penalty for underpayment of estimated tax by individuals or corporations.

    The statue applies to officers or employees of a corporation, members or employees of a partnership, who, in their capacity as officers, employees, or members, are under a duty to perform an act to which a violation occurs. Thus, when a corporation or partnership is under a duty to file a return and the individual responsible for the filing willfully fails to file the entity’s return, the individual may be subject to prosecution under this statute. The failure to timely file an income tax return is the most common charge brought under this statute.


    To prevail in a failure to make a return case, the government is required to prove beyond a reasonable doubt that the defendant:

    • was required to file a return
    • failed to file the return within the time required by law
    • acted willfully

    A taxpayer must make an honest and genuine effort to satisfy the applicable tax law, thus, even through the proper tax forms may have been filed, they may not be considered a return if sufficient information was not supplied. Failure to file a return may be proved by taxing authority testimony that a diligent search failed to discover the return in question. Willful failure to file a return does not by itself constitute an attempt to evade tax. Failure to make a return can be mitigated by making a voluntary disclosure of the failure to the IRS prior to the commencement of criminal prosecution or investigation. The IRS has historically passed on prosecuting the vast majority of taxpayers who have made proper voluntary disclosures.

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    Representing Clients from U.S. and International Locations Regarding Federal and California Tax Issues

    Main Office

    Orange County
    2601 Main St. Penthouse Suite
    Irvine, CA 92614
    (949) 681-3502

    Our headquarters is located in Irvine, CA. Our beautiful 19,700 office space is staffed full-time and always available for our clients to meet with our highly qualified and experienced staff of Attorneys, Certified Public Accountants and Enrolled Agents. We also offer virtual consultations and can travel to meet with clients in one of our satellite offices.

    Outside of our 4 hour initial consultation option, we do not charge travel time or travel expenses when traveling to one of our Satellite offices, or surrounding business districts, where it is necessary to meet personally with taxing authority personnel, make court appearances, or any in person meeting deemed necessary for the effective representation of a client. To make this as flexible, efficient, and convenient as possible, David W. Klasing is an Instrument Rated Private Pilot and Utilizes the Firms Cirrus SR22 to service client’s in California and in the Southwest by air. Offices outside these areas are serviced via commercial jet airlines. None of these costs are charged to our clients.

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