CRIMINAL PROSECUTION OF FEDERAL TAX RETURN PREPARERS

• NCJ Number: 42673
• Journal: Arkansas Law Review Volume: 30 Issue: 4 Dated: (WINTER 1977) Pages: 512-526
• Author(s): C HAWKINS
• Date Published: 1977
• Length: 15 pages
• Corporate Author: University of Arkansas
• Publication Format: Article
• Language: English
• Country: United States of America

Annotation

DISCUSSION OF THE FOUR MOST COMMONLY USED STATUTORY PROVISIONS IN PROSECUTIONS OF TAX PREPARERS AND THE ELEMENTS WHICH CONSTITUTE OFFENSE UNDER THESE STATUTES.

Abstract

CONSIDERED ARE SECTIONS 7201 OF THE INTERNAL REVENUE CODE, WHICH PROVIDE FOR CRIMINAL PROSECUTION OF ANYONE WILLFULLY AND AFFIRMATIVELY ATTEMPTING TO EVADE OR DEFEAT A TAX, AND SECTION 7206(2) APPLICABLE TO ANYONE AIDING OR ASSISTING IN SUCH AN ATTEMPT. SECTION 1001 OF THE UNITED STATES CRIMINAL CODE, ALSO DISCUSSED, COVERS FALSE STATEMENTS OR CONCEALMENTS CONCERNING MATTERS WITHIN THE JURISDICTION OF ANY DEPARTMENT OR AGENCY OF THE U.S. GOVERNMENT. THE OTHER CRIMINAL CODE OFFENSE EXAMINED IS THE 'CONSPIRACY' STATUTE FOUND IN SECTION 371.