What is Tax Fraud?
A serious type of federal crime, and a common form of white-collar crime, is the overarching category of tax fraud. Under federal law, there is not a specific statute for a particular offense known as “tax fraud.” Instead, tax fraud is typically used as an umbrella term to refer to various types of fraud offenses related to taxes and taxation. What are the offenses that involve forms of tax fraud and that can be charged under federal law? Our federal criminal lawyers at the Law Offices of Daniel J. Fernandez, P.A. are here to provide you with more information about tax fraud-related offenses, and we can speak with you today about building a defense against any charges you are facing.
Tax Evasion
Tax evasion is among the most commonly known types of offenses involving federal tax fraud. This offense can be charged under 26 USC 7201, which states that “any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall . . . be guilty of an offense against the laws of the United States.”
It is important to know that tax evasion can also involve a “substantial tax deficiency,” meaning “a substantial amount of Federal income tax due and owing by the defendant over and above the amount of tax reported in the defendant’s returns.”
A mistake or error in a tax return is not enough to result in tax evasion charges. As the elements of the above offense make clear, the person’s act or attempt to evade taxes or payment of taxes must be done willfully.
Failure to File Taxes
Under 26 USC 7203, a person can face federal criminal charges for failing to file a tax return. Like the above offense, this is a fraud-related offense that requires a willful failure to file.
The statute says: “Any person required . . . to make a return . . . who willfully fails to make such a return at the time or times required by law or regulations” can be guilty of the offense of failure to file.
Preparing or Filing a False Return
Preparing or filing a false return is another form of tax fraud that can be charged under 26 USC 7206. If a person willfully “makes and subscribes any return” or files such a return, they can face charges under this section.
Contact a Tampa Criminal Defense Lawyer As Soon As Possible If You Have Been Accused of Tax Evasion or Any Form of Tax Fraud
As we discussed above, the term “tax fraud” can encompass a wide range of criminal acts that can be charged in relation to a person’s taxes. Whether you are being investigated for tax evasion or you are facing charges for filing a false return or another alleged act, it is essential to have a defense lawyer on your side who has experience handling cases similar to your own. An experienced Tampa federal fraud defense attorney at the Law Offices of Daniel J. Fernandez, P.A. can speak with you today about the details of your case, and we can begin working with you on a defense strategy. Our firm has years of experience representing clients in a range of federal and state fraud-related charges, and we are here to help with any type of tax fraud charges you are facing. Contact us for assistance.
Source:
justice.gov/tax/file/1293361/dl
