Tax Violations

By Sanchez, Melissa; Tejeda, Adam | American Criminal Law Review, Spring 2004 | Go to article overview
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Tax Violations


Sanchez, Melissa, Tejeda, Adam, American Criminal Law Review


 I.  INTRODUCTION

II.  CRIMINAL INVESTIGATIONS UNDER I.R.C. [subsection] 7201, 7202,
     7203, 7206, AND 7212(A)
     A. Policies and Procedures of IRS Investigations
        1. Purposes of IRS Investigations
        2. Policies
        3. Constitutional Considerations
           a. Notice and Due Process Requirements
           b. Substantive Rights and IRS Internal Regulations
           c. Fifth Amendment Issues and Disclosure of Documents
        4. Statute of Limitations
     B. I.R.C. [section] 7201
        1. Elements
           a. Existence of a Tax Deficiency
           b. Affirmative Act Constituting Evasion
           c. Willfulness
        2. Defenses
           a. Lack of Deficiency
           b. Lack of Willfulness
           c. Third Party Liability/Reliance
           d. Selective Prosecution
     C. I.R.C. [section] 7202
        1. Willful Failure to Collect Tax
        2. Willful Failure to Account For and Pay Over Tax
        3. Elements
           a. Duty to Collect and/or Account For and Pay Over Tax
              i. The Statutory Duty
              ii. The Responsible Person
           b. Willfulness
       4. Defenses
     D. I.R.C. [section] 7203
        1. Elements
           a. Requirement to File a Return
           b. Failure to File a Return
           c. Willfulness
        2. Defenses
     E. I.R.C. [section] 7206
        1. I.R.C. [section] 7206(1)
           a. Elements
              i. Signing a False Return or Document
              ii. Penalty of Perjury
              iii. Material Falsity
              iv. Willfulness
           b. Defenses
       2. I.R.C. [section] 7206(2)
          a. Elements
             i. Aiding and Assisting
             ii. Material Falsity
             iii. Willfulness
          b. Defenses
     F. I.R.C. [section] 7212(a)
        1. Elements
          a. Corruption, Force, or Threat of Force
          b. Endeavor to Obstruct the Administration of the IRS
        2. Defenses
     G. Sanctions Under the United States Sentencing Guidelines
        1. Violations of I.R.C. [section] 7201
        2. Violations of I.R.C. [section] 7202
        3. Violations of I.R.C. [section] 7203
        4. Violations of I.R.C. [section] 7206
        5. Violations of I.R.C. [section] 7212(a)
III. CRIMINAL CONSPIRACY INVESTIGATIONS UNDER 18 U.S.C. [section] 371
     A. Elements
     B. Defenses
     C. Statute of Limitations

I. INTRODUCTION

This Article outlines the elements, defenses, and sentencing consequences of various criminal tax violations under the United States Internal Revenue Code ("I.R.C."), [subsection] 7201, 7202, 7203, 7206, and 7212(a).

Section II of this Article examines the policies and procedures of Internal Revenue Service ("IRS") investigations and the applicable punishments set out in the United States Sentencing Guidelines ("Guidelines"). Section II also addresses the basic elements and defenses to the following crimes: tax evasion under [section] 7201, failure to collect tax under [section] 7202, willful failure to file taxes under [section] 7203, "tax perjury" and "aiding and assisting" tax fraud under [section] 7206, and interference with the administration of internal revenue laws under [section] 7212(a). Section III details criminal investigations of conspiracy to violate the tax laws under the defraud clause of 18 U.S.C. [section] 371.

II. CRIMINAL INVESTIGATIONS UNDER I.R.C. [subsection] 7201, 7202, 7203, 7206, AND 7212(A)

Part A of this Section examines the policies and procedures of IRS investigations, constitutional considerations, and the statute of limitations for I.R.C. violations. Parts B through F of this Section address the basic elements and defenses of: tax evasion, failure to collect tax, failure to file taxes, "tax perjury" and "aiding and assisting" tax fraud, and interference with the administration of internal revenue laws.

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