What Does Willfulness Mean in Federal Tax Evasion Cases?

A wide range of federal tax fraud-related offenses can be charged under Section 7206 of Title 26 of the United States Code (or, the Internal Revenue Code). For nearly all types of tax fraud that can be charged as criminal offenses under federal law (and for nearly all forms of federal criminal fraud), the government must prove that the defendant acted “willfully” or with “willfulness.” Indeed, that the defendant acted willfully is often the final required element of the offense that the government must prove in order to obtain a conviction. In federal tax evasion and other federal tax fraud charges, how is willfulness or acting willfully defined by federal law? Our federal tax fraud defense lawyers in Tampa can explain in more detail.

Defining “Willfully” for Tax Evasion and Other Tax Fraud Cases

Generally speaking, under the Internal Revenue Code, acting willfully is understood to mean “to act voluntarily and deliberately and intending to violate a known legal duty.”

In terms of acting willfully for purposes of tax evasion, pattern federal jury instructions can be helpful for understanding what ultimately must be proven in order for a person to be convicted of the federal criminal offense of tax evasion. Here is what a jury may be instructed when determining whether a person should be convicted of tax evasion:

“The term ‘willfully’ means the voluntary and intentional violation of a known legal duty, in other words, acting with the specific intent to avoid paying a tax imposed by the income tax laws or to avoid assessment of a tax that it was the legal duty of the defendant to pay to the government, and that the defendant knew it was their legal duty to pay.”

Willfulness in Connection with Associated Tax Fraud Charges

When a person is charged with tax evasion under federal law, they may also face additional charges in connection with their intention of trying to avoid paying federal tax that they knew they owed. Such additional charges may include, for example, failure to file an income tax return, or charges related to filing a false or fraudulent return.

For such offenses, the government must also prove willfulness in order to obtain a conviction against the defendant.

Contact Our Tampa Criminal Defense Lawyers for Help with the Tax Fraud Charges You Are Facing 

When you are the target of an investigation or you are facing any type of charges for tax fraud, one of the elements that the prosecution will most likely need to prove, depending on the particular charges, is willfulness or that you acted willfully. Whether you have questions about building a defense strategy based on the fact that you did not act willfully or you need help developing a defense strategy for the tax fraud-related charges you are facing, one of the experienced Tampa federal criminal defense attorneys at the Law Offices of Daniel J. Fernandez, P.A. can help. Contact our firm today to discuss the specific facts surrounding your arrest and to begin working with our lawyers on a defense strategy that is tailored to your case.

Source:

justice.gov/tax/file/1293361/dl