Fraudulent Tax Reporting
US Tax Lawyer Bradford Cohen represents individuals charged with Fraudulent Tax Reporting in and out of the State of Florida. Being a member of the US Tax Court, he is licensed to practice in and out of the State of Florida in that capacity. There are many differences that an individual must be concerned with between filing fraudulently and failing to file at all. In case that involve the filing of false tax returns, there are many ways for the government to prove their allegations, all of which involve knowledge of the fraud and intent to commit the fraud.
Let's take a look at the Tax Evasion statute for Willfully failing to file a return or supply information or filing a false tax return. The scoring level and information on the crime can be found at Section §2T1.1 of the Federal Guidelines Manual and Statute Section 26 U.S.C.A. §7201 and 26 U.S.C.A. §7203
26 U.S.C.A. § 7201. Attempt to Evade or Defeat Tax (Tax Evasion).
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
26 U.S.C.A. § 7203. Willful 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 fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.
In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting "felony" for "misdemeanor" and "5 years" for "1 year".