Case law has held that one commits attempted tax evasion (a felony) under IRC Section 7201 when (1) he fails to file a tax return and (2) engages in an affirmative act to evade or defeat an assessment of a tax. Spies v. United States, 317 U.S. 492, 498-99 (1943). Furthermore, and relevant to the question at hand, case law has also held that such an “affirmative act” exists when one conceals bank accounts from the IRS. In United States v. Carlson, 235 F.3d 466, 469 (9th Cir. 2000), cert. denied, 121 S.Ct. 1627 (2001), for example, the 9th Circuit court held that the taxpayer made an affirmative act to defeat his tax liability by “open[ing] two accounts at Central Pacific Bank using false social security numbers after learning that the IRS was attempting to levy on his bank account at” his other bank.Id. at 469.
