Tax Fraud (From White-Collar Crime: Fifth Survey of Law, P 1031-1041, 1989, Andrew J. Gildea, ed. -- See NCJ-120557)

• NCJ Number: 120578
• Journal: American Criminal Law Review Volume: 26 Issue: 3 Dated: (Winter 1989) Pages: 1031-1041
• Author(s): B G Kelley
• Date Published: 1989
• Length: 11 pages
• Publication Format: Article
• Publication Type: Legislation/Policy Analysis
• Language: English
• Country: United States of America

Annotation

While violations of the United States tax code can be prosecuted under many criminal tax statutes, the major felony provision for tax fraud is Section 7201 of Title 26 of the United States Code, which is discussed in detail.

Abstract

The elements of a Section 7201 offense are discussed, along with defenses to the alleged offense, the investigative procedures of the Internal Revenue Service, and relevant case law. Strategies for taxpayers under criminal investigation are discussed, and it is pointed out that manpower shortages in the Internal Revenue Service have forced the government to shift its focus away from ordinary tax offenders and towards the investigation of professional criminals. The Internal Revenue Service's dual roles of tax enforcement and wider-ranging non-income tax enforcement are assessed. 76 footnotes.