Tax evasion is the most common tax crime in the United States, taking many forms and carrying a wide variety of penalties and punnishments. Get informed.
Tax Evasion Information and Advice
In a previous article about making false statements on your tax return, we discussed the basics of the tax evasion statute and explained the three elements of a tax crime. In particular, we looked into the first element of the tax evasion statute: the existence of an additional tax due and owing.
Understanding the Tax Evasion Statute.
What is tax evasion?
The most common tax crime is tax evasion, which is specifically defined in 26 U.S.C. § 7201 as a failure to report taxes, reporting taxes inaccurately, or failing to pay taxes. To establish a case for tax evasion under section 7201 of the Internal Revenue Code (IRC), the government must prove each of the following beyond a reasonable doubt: that the taxpayer attempted to evade or defeat a tax or payment of a tax; an additional tax was due and owing; and the taxpayer acted willfully.