NCJ Number
210808
Journal
American Criminal Law Review Volume: 42 Issue: 2 Dated: Spring 2005 Pages: 943-984
Date Published
2005
Length
42 pages
Annotation
This article describes the elements, defenses, and penalties of various criminal tax violations as defined in five sections of the United States Internal Revenue Code (IRC).
Abstract
Following the introduction in section 1, section 2 of the article outlines the policies and procedures of Internal Revenue Service (IRS) investigations and the allowable penalties defined in the United States Sentencing Guidelines (Guidelines). The purposes of IRS investigations are set forth, as are the applicable constitutional considerations and the statute of limitations on prosecutions, which requires that related offenses be charged within 3 years or, in the case of certain exceptions, 6 years. Elements and defenses for the following offenses are also described in section 2: tax evasion, willful failure to collect required tax, willful failure to account for and pay over taxes, failure to pay a tax or file a tax return, failure to keep required tax records, failure to supply required tax-related information, willfully filing a false document, aiding in the preparation of a false tax return, and attempting to interfere with the administration of internal revenue laws through corrupt or forcible acts. The allowable sanctions for these offenses under the Guidelines are reviewed. Finally, section 3 discusses the elements and defenses associated with criminal conspiracy investigations, as well as the statute of limitations for prosecuting these offenses. Footnotes