Category:Tax Crimes

Tax Crimes are offenses related to the illegal evasion of tax obligations owed to the federal government. These crimes are prosecuted by the U.S. Department of Justice Tax Division and investigated by IRS Criminal Investigation.

This category includes profiles of individuals who have been convicted of federal tax-related offenses.

• Tax Evasion (26 U.S.C. § 7201) - Willfully attempting to evade or defeat any tax; felony punishable by up to 5 years imprisonment
• Failure to File (26 U.S.C. § 7203) - Willful failure to file a required tax return; misdemeanor punishable by up to 1 year imprisonment
• Filing False Returns (26 U.S.C. § 7206) - Making false statements on tax documents; felony punishable by up to 3 years imprisonment
• Tax Fraud Conspiracy - Conspiring to defraud the United States of tax revenue

Tax crimes generally require proof of "willfulness" - the voluntary, intentional violation of a known legal duty. Mere negligence or mistakes in tax preparation are not criminal offenses.

Federal sentencing for tax crimes considers:

• The amount of tax loss to the government
• Whether sophisticated means were used
• The defendant's role in the offense
• Prior criminal history