Tax Violations

By Gibson, Bryan T.; Maher, Andrew | American Criminal Law Review, Spring 2005 | Go to article overview

Tax Violations


Gibson, Bryan T., Maher, Andrew, 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 penury" 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.

The rest of this article is only available to active members of Questia

Sign up now for a free, 1-day trial and receive full access to:

  • Questia's entire collection
  • Automatic bibliography creation
  • More helpful research tools like notes, citations, and highlights
  • Ad-free environment

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Project items

Items saved from this article

This article has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this article

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited article

Tax Violations
Settings

Settings

Typeface
Text size Smaller Larger
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Full screen

matching results for page

Cited passage

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited passage

Welcome to the new Questia Reader

The Questia Reader has been updated to provide you with an even better online reading experience.  It is now 100% Responsive, which means you can read our books and articles on any sized device you wish.  All of your favorite tools like notes, highlights, and citations are still here, but the way you select text has been updated to be easier to use, especially on touchscreen devices.  Here's how:

1. Click or tap the first word you want to select.
2. Click or tap the last word you want to select.

OK, got it!

Thanks for trying Questia!

Please continue trying out our research tools, but please note, full functionality is available only to our active members.

Your work will be lost once you leave this Web page.

For full access in an ad-free environment, sign up now for a FREE, 1-day trial.

Already a member? Log in now.