Preparing a False Return Versus Filing a False Return Under Federal Law

Tax fraud is a broad term that refers to a range of specific charges under federal law. To be sure, within the term “tax fraud,” a person can be investigated, and may ultimately be indicted, for offenses related to tax evasion, failure to file a tax return, preparing or filing a false return, and more. When it comes to offenses concerning a false income tax return, it is important to know that federal law includes offenses for filing a false return, as well as for preparing a false return. What is the difference between these offenses, and what do you need to know if you are facing charges? Consider the following information from our Tampa federal tax fraud defense attorneys.

Filing a False Income Tax Return Charges Under Federal Law

Under Section 7206(1) of Title 26 of the United States Code (the Internal Revenue Code), a person can face federal criminal charges for filing a false income tax return if the government can prove the following:

• 1) Defendant made and signed a tax return that they knew to contain false information as to a material matter;
• 2) Tax return contained a written declaration that it was being signed subject to penalties of perjury (and defendant agreed by signing); and
• 3) Defendant acted willfully in filing the false income tax return.

Charges for filing a false income tax return are typically brought against an individual whose income tax return contains false information or fraudulent information. In other words, the person associated with the tax return is typically the target of this offense. Yet, as we explained above, the federal government can also bring charges for preparing a false income tax return. Who typically faces charges related to the preparation of a false income tax return?

Preparing a False Income Tax Return

Under Section 7206(2) of Title 26 of the United States Code (the Internal Revenue Code), a person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation of a fraudulent or false income tax return can be charged with the offense of preparing a false return. The government must typically prove the following for a conviction:

• 1) Defendant aided or assisted in, or procured, or counseled, or advised in the preparation of an income tax return with false information concerning a material matter;
• 2) Defendant did the above with knowledge that the income tax return contained false or fraudulent information; and
• 3) Defendant acted willfully.

Accountants, tax preparers, and others can face charges under this section, along with anyone else who does the above.

Contact a Tampa Criminal Defense Lawyer Today for Assistance with Any Tax Fraud Charges You Are Currently Facing

There are various types of tax fraud charges that a person can face, whether they are alleged to have engaged in fraud related to a tax return they filed themselves, or whether they are alleged to have engaged in fraud related to a tax return they prepared. Preparing versus filing a false return are separate offenses under federal law, and it is important to understand the specific charges you are facing if you are accused of a federal offense in connection with a false return. An experienced Tampa federal criminal defense attorney at the Law Offices of Daniel J. Fernandez, P.A. can speak with you today to learn more about the case against you and to begin working with you on a defense strategy. Contact our firm for assistance.

Source: 

justice.gov/tax/file/1293361/dl