Criminal Tax Manual 26 U.S.C. § 7201 1 - United States Department of ...

Criminal Tax Manual

26 U.S.C. ? 7201............................................................................................................. 1 Tax Evasion ?The Nature of the Offense Charged ..................................................... 1 The Statute Defining the Offense Charged ................................................................. 2 The Essential Elements Of Attempt To Evade Or Defeat A Tax ............................... 3 The Essential Elements of the Offense Charged......................................................... 4 The Essential Elements of the Offense Charged......................................................... 5 The Essential Elements of the Offense Charged......................................................... 6 The Essential Elements of the Offense Charged......................................................... 7 The Essential Elements of the Offense Charged......................................................... 8 The Essential Elements of the Offense Charged....................................................... 10 The Essential Elements of the Offense Charged....................................................... 11 The Essential Elements of the Offense Charged....................................................... 12 Tax Evasion .............................................................................................................. 13 Tax Evasion .............................................................................................................. 14 Tax Deficiency.......................................................................................................... 16 Proof of Precise Amount of Tax Owed Not Necessary ............................................ 17 Each Tax Year is Separate ........................................................................................ 18 "Attempts in Any Manner to Evade or Defeat Any Tax" -- Explained.................... 19 "Willfully" -- Defined............................................................................................... 20 Knowledge of Falsehood .......................................................................................... 21 (Deliberate Ignorance) .............................................................................................. 21 When the Offense May Be Complete ....................................................................... 23 No Need for Tax Assessment ................................................................................... 24 Tax Evasion - Elements of the Offense (26 U.S.C. ? 7201) ..................................... 25 Tax Evasion - Tax Deficiency Defined .................................................................... 26 Tax Evasion - Computation of Tax Deficiency ........................................................ 27 Tax Evasion - Affirmative Attempt to Evade or Defeat Defined ............................. 28 Tax Evasion - Willfully Defined............................................................................... 29 Willfully Defined (26 U.S.C. ?? 7201, 7203, 7206, 7207)..................................... 30

26 U.S.C. ? 7202........................................................................................................... 32 Willful Failure To Truthfully Account For Or Pay Over Tax: ................................. 32 Statute Defining Offense -- 26 U.S.C. 7202 ............................................................. 33 Elements of the Offense............................................................................................ 34

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Taxability of Wages .................................................................................................. 35 Requirement To Report Withholding Of Income And Social Security Taxes ......... 37 Requirement To Pay Over Withheld Taxes To The United States ........................... 38 A Failure To Comply With Any One Of The Three Duties Is A Violation Of The Statute ....................................................................................................................... 39 Wages - Defined ....................................................................................................... 40 Employer - Defined................................................................................................... 41 Employee - Defined .................................................................................................. 42 Person Required To Collect, Account For, And Pay Over Tax................................ 43 More Than One Responsible Person......................................................................... 45 Willfulness ................................................................................................................ 46 26 U.S.C. ? 7203........................................................................................................... 48 The Nature of the Offense Charged .......................................................................... 48 Failure to File -- Statute ............................................................................................ 49 Failure To File -- The Essential Elements of the Offense Charged .......................... 50 Failure to File -- The Requirement to File a Return?Explained ............................... 51 Failure to Pay Tax or File Tax Return -- Offense Charged ...................................... 52 The Requirement to File a Tax Return ..................................................................... 53 When a Person is Obligated to File Return............................................................... 54 When An Entity Is Obligated To File Return ........................................................... 55 Time Required by Law ............................................................................................. 56 Willfulness ................................................................................................................ 57 Failure To Pay -- Willfulness Defined...................................................................... 58 Good Faith Belief Defense -- Failure to File ............................................................ 59 (disagreement with law or belief law is unconstitutional) ........................................ 59 Willfulness -- Good Faith Belief Defense ................................................................ 60 (claim inadequate records) ........................................................................................ 60 Willfulness -- Failure to File/Good Faith Belief Defense......................................... 61 (disagreement with law)............................................................................................ 61 Willfulness -- Failure to File/Good Faith Belief Defense......................................... 62 Fifth Amendment Defense ........................................................................................ 63 Tax Return Must Contain Sufficient Information..................................................... 64 26 U.S.C. ? 7205........................................................................................................... 65 False Withholding Allowance Certificate (Form W-4) ............................................ 65 Offense Charged -- False No. of Allowances ........................................................... 65

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Statute Defining Offense........................................................................................... 66 Elements of Offense.................................................................................................. 67 Withholding Allowances .......................................................................................... 68 Exempt Status ........................................................................................................... 69 Withholding Allowances (Exempt Status)................................................................ 70 False or Fraudulent ................................................................................................... 71 Willfulness -- Section 7205 ...................................................................................... 72 Knowledge Of Contents Of Form W-4..................................................................... 73 26 U.S.C. ? 7206(1) ...................................................................................................... 74 Offense Charged ....................................................................................................... 74 False Return -- Statute Involved ............................................................................... 75 Elements of Section 7206(1)..................................................................................... 76 (False Income Tax Return) ....................................................................................... 76 False Return -- Essential Elements (False Income Tax Return) ............................... 78 False Return - Essential Elements............................................................................. 79 (False Income Tax Return) ....................................................................................... 79 False Return -- Essential Elements (False Income Tax Return) ............................... 80 Subscribed ? Defined Proof of Signing of Return .................................................... 81 Subscribed-Defined................................................................................................... 82 Subscribed-Defined................................................................................................... 83 Materiality................................................................................................................. 84 Omission of Material Matter..................................................................................... 85 Proof Of One False Material Item Enough ............................................................... 86 Proof of Tax Deficiency Not Required ..................................................................... 87 Willfulness -- Section 7206(1).................................................................................. 88 Willfully -- Good Faith Defense ............................................................................... 90 26 U.S.C. ? 7206(2) ...................................................................................................... 91 Preparing False Return -- Offense Charged.............................................................. 91 Statute Defining Offense........................................................................................... 92 Elements of Offense.................................................................................................. 93 Knowledge or Consent of Taxpayer ......................................................................... 94 Signing of Returns Knowledge of Taxpayer Irrelevant ............................................ 95 Willfulness ................................................................................................................ 96 "Willfully" -- To Act or to Omit............................................................................... 98

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Willfulness ................................................................................................................ 99 26 U.S.C. ? 7206(4) .................................................................................................... 100 GOVERNMENT PROPOSED JURY INST. NO. 26.7206(4)-1 ............................... 100

Concealing Property -- Offense Charged................................................................ 100 Statute Defining Offense......................................................................................... 101 Concealment of Property -- Elements..................................................................... 102 Concealing Property -- Levy Authorized................................................................ 103 26 U.S.C. ? 7206(5) .................................................................................................... 104 Offense Charged ..................................................................................................... 104 Statute Defining Offense......................................................................................... 105 Essential Elements .................................................................................................. 106 Willfulness .............................................................................................................. 107 26 U.S.C. ? 7207......................................................................................................... 109 False Document -- Offense Charged....................................................................... 109 Statute Defining Offense......................................................................................... 110 False Document -- Essential Elements ................................................................... 111 Not Necessary to Show Any Additional Tax Due .................................................. 112 Willfulness .............................................................................................................. 113 26 U.S.C. ? 7212(a) (Omnibus Clause) ...................................................................... 115 Statute Defining Offense......................................................................................... 115 Elements of Section 7212(a) ................................................................................... 116 Definition of "Endeavor" ........................................................................................ 117 Endeavor - Defined ................................................................................................. 118 Success not necessary ............................................................................................. 119 Definition of "Corruptly"........................................................................................ 120 Definition of "Obstruct or Impede" ........................................................................ 121 26 U.S.C. ? 7215......................................................................................................... 122 Failure to Deposit Withholding Taxes -- Offense Charged .................................... 122 Statutes Defining Offense ....................................................................................... 124 Essential Elements of Offense ................................................................................ 125 Withholding Taxes.................................................................................................. 126 Person Required to Collect, Account For, and Pay Over Tax ................................ 127 Defendant Cannot Delegate Responsibility ............................................................ 128 More Than One Responsible Person....................................................................... 129

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Proof of Exact Amounts Not Required ................................................................... 130 Exception -- Circumstances Beyond Control ......................................................... 131

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