Tax Crimes Handbook

TAX CRIMES HANDBOOK

Office of Chief Counsel Criminal Tax Division

2009

PREFACE

The goal in developing this handbook was to provide a resource for Criminal Tax Attorneys to use in the course of advising their client on criminal tax matters, and in evaluating recommendations for prosecution.

This handbook is not intended to create or confer any rights, privileges, or benefits on any person. It is not intended to have the force of law, or of a statement of Internal Revenue Service policy. See, United States v. Caceres, 440 U.S. 741 (1979).

_________/s/______________ EDWARD F. CRONIN Division Counsel/Associate Chief Counsel (Criminal Tax) Internal Revenue Service

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CHAPTER 1

TITLE 26 TAX VIOLATIONS

SECTION 1

TAX EVASION - I.R.C. ? 7201

1-1.01 Statutory Language

2

1-1.02 Generally

2

1-1.03 Evasion of Assessment

4

[1] Elements of the Offense

4

[2] The Attempt

4

[3] Additional Tax Due and Owing

6

[4] Willfulness

9

[5] Venue

13

[6] Statute of Limitations

14

1-1.04 Evasion of Payment

15

[1] Elements of the Offense

15

[2] The Attempt

15

[3] Additional Tax Due and Owing

17

[4] Willfulness

17

[5] Venue

18

[6] Statute of Limitations

18

1-1.05 Collateral Estoppel

18

1-1.06 Lesser Included Offenses

19

1-1.07 Table of Cases

20

i

CHAPTER 1

TITLE 26 TAX VIOLATIONS

SECTION 2

WILLFUL FAILURE TO COLLECT OR PAY OVER TAX I.R.C. ? 7202

1-2.01 Statutory Language

30

1-2.02 Generally

30

1-2.03 Elements of the Offense

30

[1] Duty to Collect and/or to Truthfully Account for and Pay Over 31

[2] Failure to Collect or Truthfully Account for and Pay Over

31

[3] Willfulness

31

1-2.04 Motor Fuel Excise Tax Prosecutions

33

1-2.05 Venue

33

1-2.06 Statute of Limitations

33

1-2.07 Table of Cases

35

ii

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