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7206(2): The Crime of Aiding or Assisting the Preparation of a False or Fraudulent Document

In Criminal, Evasion, Fraud by Jason FreemanLeave a Comment

  Section 7206 establishes, among other crimes, the federal tax crime of making false or fraudulent statements to the IRS, and aiding or assisting a taxpayer in making such statements.  This post focuses on the crime of aiding or assisting the preparation of a false or fraudulent document that is presented to the IRS.   The relevant statute provides as …

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Section 7206(1): False Tax Returns and Statements

In Criminal, Evasion, Fraud by Jason FreemanLeave a Comment

Section 7206 establishes, among other crimes, the federal tax crime of making false or fraudulent statements to the IRS, and aiding or assisting a taxpayer in making such statements.  Common violations of section 7206 include falsely inflating deductions or underreporting income. However, unlike a number of other federal tax crimes, section 7206 does not technically require that the government prove …

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Tax Crimes: Section 7203 and Willful Failures to File a Tax Return

In Criminal, Evasion, Fraud by Jason FreemanLeave a Comment

Section 7203 of the Internal Revenue Code creates the federal crime of willfully failing to (1) file a tax return, (2) supply information, or (3) pay a tax.  The Department of Justice’s position is that this misdemeanor offense of willfully failing to file a tax return, pay tax, keep records or supply information should only be charged when a defendant …

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I.R.C. § 7212 – INTERFERING WITH THE ADMINISTRATION OF TAX LAWS

In Criminal, Evasion, Fraud by Jason FreemanLeave a Comment

Internal Revenue Code section 7212(a) creates two separate offenses: (A) Corrupt or forcible interference, and (B) corrupt endeavors to impede.   The relevant statute provides as follows:   I.R.C. § 7212 – ATTEMPTS TO INTERFERE WITH ADMINISTRATION OF INTERNAL REVENUE LAWS (a) Corrupt or Forcible Interference.–Whoever corruptly or by force or threats of force (including any threatening letter or communication) …