What US Internal Revenue Code - 26 USC 7201 Attempt to Evade or Defeat Tax requires
26 USC 7201 titled 'Attempt to evade or defeat tax' is the principal federal criminal tax evasion statute. The statute provides that any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony, and upon conviction thereof shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution. Section 7201 is the principal federal vehicle for criminal prosecution of intentional tax evasion and is frequently charged in conjunction with 26 USC 7206 (false return), 26 USC 7212 (obstruction of IRS proceedings), 18 USC 371 (conspiracy to defraud the United States), 18 USC 1341 (mail fraud), and 18 USC 1343 (wire fraud). The elements of section 7201 are: (1) the existence of a substantial tax deficiency owed by the defendant; (2) a willful and affirmative act constituting an attempt to evade or defeat the tax or the payment thereof; and (3) willfulness defined as a voluntary, intentional violation of a known legal duty (the Cheek standard). The 'attempt' element distinguishes section 7201 from the misdemeanor tax-perfection offenses and requires conduct that goes beyond mere passive failure to file or pay.
Pillar: Tax & Transfer Pricing · Authority: US Congress / Internal Revenue Service / Department of Justice Tax Division · Version: 1.0.0 · Last updated:
Primary source: https://www.govinfo.gov/link/uscode/26/7201
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Primary Citations — 9 traced to source
- 26 USC 7201 - Attempt to evade or defeat tax - statutory text at https://www.govinfo.gov/link/uscode/26/7201
- 26 USC 7201 - any person who willfully attempts in any manner to evade or defeat any tax imposed by title 26 or the payment thereof shall be guilty of a felony; fine of not more than $100,000 ($500,000 for corporations), or imprisonment of not more than 5 years, or both, together with the costs of prosecution
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