NCJ Number
178099
Journal
American Criminal Law Review Volume: 36 Issue: 3 Dated: Summer 1999 Pages: 1157-1201
Date Published
1999
Length
45 pages
Annotation
This article outlines the elements, defenses, and sentencing consequences of criminal tax violations under the major sections of the Internal Revenue Code, including sections 7201, 7202, 7203, 7206, and 7212(a).
Abstract
The discussion also focuses on the policies and procedures used in Internal Revenue Service investigations and the applicable punishments specified in the Federal Sentencing Guidelines. Crimes discussed include tax evasion, failure to collect tax, willful failure to file taxes, tax perjury and aiding and assisting tax fraud, interference with the administration of internal revenue laws, and conspiracy to violate the tax laws under the defraud clause of Section 371 of Title 18 of the United States Code. The discussion also notes that the Federal Sentencing Guidelines for tax violations set a base offense level corresponding to the amount of the tax loss. The Guidelines also provide for possible penalty adjustments. Footnotes