NCJ Number
143693
Journal
American Criminal Law Review Volume: 30 Issue: 3 Dated: (Spring 1993) Pages: 961-998
Date Published
1993
Length
38 pages
Annotation
This review of sections 7201, 7202, 7203, and 7206 of the Internal Revenue Code addresses elements of each offense, defenses, and pertinent Federal Sentencing Guidelines.
Abstract
In order to prove a section 7201 offense, the government must establish the existence of a substantial tax deficiency, an affirmative act that constitutes an evasion or attempted evasion of the tax, and willfulness. The government must prove each element beyond a reasonable doubt, but once such proof has been established, the defendant must provide an affirmative defense to counter the charges. Section 7202 criminalizes both the willful failure to collect taxes and the willful failure to account for and pay taxes. Persons who have willfully failed to file their returns, supply information, or pay their taxes may be prosecuted under section 7203. Section 7206 enlarges the arsenal available to Federal prosecutors to combat violations of Federal tax regulations. The discussion of this section focuses on its two principal criminal provisions: the "tax perjury" statute and the "aiding and assisting" statute. 285 footnotes