Tax Evasion Charges

Arrested or being investigated for tax fraud or tax evasion?

What you may be facing:

  • Tax evasion
  • Filing false returns
  • Nonfilings and unfiled tax returns
  • Criminal tax investigations

What is tax fraud?

Tax fraud is committed by people who willfully and intentionally violate their known legal duty of voluntarily filing income tax returns and/or paying the correct amount of income, employment, or excise taxes.

Un-filed Tax Returns

There have always been individuals who, for a variety of reasons, argue taxes are voluntary or illegal.The courts have repeatedly rejected their arguments as frivolous and routinely impose financial penalties for raising such frivolous arguments.Take the time to learn the truth about frivolous tax arguments.

Employment Tax Enforcement

Employment tax evasion schemes include pyramiding, employee leasing, paying employees in cash, filing false payroll tax returns or failing to file payroll tax returns.

Tax Scams

The use of illegal schemes to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest.

Money Laundering

Money laundering is defined as a process whereby the origin of funds generated by illegal means is concealed (such as drug trafficking, gun smuggling, corruption, etc.). Money laundering is a very complex crime involving intricate details, often involving numerous financial transactions and financial outlets throughout the world. The objective of money laundering is making the capital and assets that are illegally gained seem as though they came from a legitimate source, and putting them back into economic circulation.

Tax Evasion and Fraud Penalties

Attempt to evade or defeat tax

Any person who willfully attempts to evade or defeat any tax imposed or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof:

  • Shall be sent to prison not more than 5 years
  • Or fined not more than $250,000 for individuals ($500,000 for corporations)
  • Or both, together with the costs of prosecution

Intentional failure to collect or pay over tax

Any person required under this title to collect, account for, and pay over any tax imposed who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to penalties provide by the law, be guilty of a felony

  • Shall be sent to prison not more than 5 years
  • Or fined not more than $250,000 for individuals ($500,000 for corporations)
  • Or both, together with the costs of prosecution

Intentional failure to file return, supply information, or pay tax

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof:

  • Shall be sent to prison not more than 1 years
  • Or fined not more than $100,000 for individuals ($200,000 for corporations)
  • Or both, together with cost of prosecution

Fraud and false statements

Any Person whoÂ. (1) Declaration under penalties of perjury – Intentionally makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; shall be guilty of a felony and, upon conviction thereof:

  • Shall be imprisoned not more than 3 years
  • Or fined not more than $250,000 for individuals ($500,000 for corporations)
  • Or both, together with cost of prosecution

Fraud and false statements

Any person who .(2) Aid or assistance – Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the Internal Revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; shall be guilty of a felony and, upon conviction thereof:

  • Shall be sent to prison not more than 3 years
  • Or fined not more than $250,000 for individuals ($500,000 for corporations)
  • Or both, together with cost of prosecution

Attempts to interfere with administration of Internal Revenue laws

Whoever corruptly or by force endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, upon conviction:

  • Shall be sent to prison not more than 3 years
  • Or fined not more than $250,000 for individuals ($500,000 for corporations)
  • Or both

Conspiracy to commit offense or to defraud the United States

If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each:

  • Shall be imprisoned not more than 5 years
  • Or fined not more than $250,000 for individuals ($500,000 for corporations)
  • Or both

Source: www.IRS.Gov website under Related Statutes and Penalties –