Failure to Pay Taxes: What You Should Know If You Are Facing Charges

What should you know if you are under investigation or facing charges for failure to pay taxes? This is a particular type of federal tax fraud-related offense that can be charged under 26 USC 7203, which is the same statute under which a person can also face federal criminal charges for the failure to supply information or pay tax. A crucial element of any of these offenses is willfulness — a person can only face charges and be convicted of the failure to pay tax if they acted willfully.

Our Tampa federal criminal defense lawyer can explain the elements of the offense in more detail, what is typically the strongest defense of showing lack of intent (or willfulness), and other important information concerning charges under this federal statute.

Language of Willful Failure to File Return, Supply Information, or Pay Tax Under 26 USC 7203

Under 26 USC 7203, “any person required under this title to pay any estimates tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such a return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 . . . or imprisoned not more than 1 year, or both, together with the costs of prosecution.” In some cases, the offense can be charged as a felony with a sentence of up to 5 years in prison.

What are the elements of the offense? The government must prove:

• You owed income tax for the calendar year in question;
• You failed to pay the income tax by the required date; and
• You acted willfully.

Definition of Willfulness 

Your best defense to the above allegations is often that you did not act willfully. Willful is defined by the federal government as “a voluntary, intentional violation of a known legal duty,” and in tax cases, it does not have to include “bad purpose” or “evil motive.”

Even if you cannot show that there was no willfulness or intent, you may have various other defense strategies available to you, and a defense lawyer can help.

Contact Our Tampa Criminal Defense Lawyers Today for Assistance Building a Strong Defense to Tax Fraud-Related Charges 

Any type of federal tax fraud charges are extremely serious, and a conviction can result in significant penalties that can include very costly monetary fines and prison time. If you have learned that you are under investigation for failure to pay income taxes or any other type of tax fraud, or you have already been indicted and charged with a tax fraud-related offense, it is critical to obtain legal counsel as soon as possible. One of the experienced Tampa federal criminal defense attorneys at the Law Offices of Daniel J. Fernandez, P.A. can begin working with you today on a defense strategy that is specifically tailored to the facts of your case and the charges you are facing. Contact us to learn more about how we can assist you with your federal fraud defense.

Source:

justice.gov/tax/file/1293361/dl