Criminal Tax Representation FAQ

August 12, 2014

IRC §7201 attempt to evade vs. common-law crime of attempt

No, IRC Section 7201’s definition of “attempt to evade” is materially different from “attempt” crime of common-law. This was one of the holdings of the Supreme […]
May 5, 2014

What is the difference between tax perjury and tax evasion?

A careful reading of the criminal statutes for tax perjury (IRC §7206(1)) and tax evasion (IRC §7201) reveal that these two crimes are very similar. However, […]
April 8, 2014

What is a tax that was “due and owing.”

Like almost all areas of law, especially tax law, there are nuances and exceptions. The government must prove beyond a reasonable doubt three basic things to […]
March 25, 2014

Common reasons the IRS and DOJ start investigations

The IRS Criminal Investigation Division approves for investigation those matters that have the greatest potential of being prosecuted to the extent available resources permit. Generally, case […]
January 4, 2014

Does overstating deductions constitute tax evasion?

Case law has held that an “affirmative act” exists when one consistently overstates his deductions (and thus understating one’s income), constituting tax evasion. For example, in […]
June 18, 2013

Difference between civil and criminal fraud allegations

Different Levels of Proof The main difference between civil and criminal fraud is the amount of proof that the government must show. In a sentence, “criminal […]