Must the IRS prove tax crimes beyond a reasonable doubt?

What is the venue or court where a tax crime case is heard?
June 17, 2013
What Happens if the Franchise Tax Board (FTB) Puts Your Name on the List of California’s Top 500 Delinquent Taxpayers?
Is it a crime to make false statements to the IRS?
June 17, 2013
Show all

Must the IRS prove tax crimes beyond a reasonable doubt?

Ohio Tax Preparer Pleads Guilty to Filing False Income Tax Return, Assisting Illegal Immigrants

Ohio Tax Preparer Pleads Guilty to Filing False Income Tax Return, Assisting Illegal ImmigrantsYes, each element of a tax crime must be proved beyond a reasonable doubt just like other crimes. According to the Ninth Circuit, the evidence must be reviewed “in the light most favorable to the prosecution to determine whether any rational fact finder could have found the essential elements of the offense beyond a reasonable doubt.” U.S. v. Marashi, 913 F.2d 724, 735 (9th Cir. 1990).

For example, each of the three elements of tax evasion must be proved beyond a reasonable doubt: that (i) the taxpayer attempted to evade or defeat a tax or the payment of a tax; (ii) the taxpayer had additional tax due and owning, and (iii) he acted willfully in his attempt.