| Title 26 USC
Section 7201 (Evasion) Felony |
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(1) Willfulness
(2) Attempt
to evade or defeat (usually involves concealment or deception) tax or payment
thereof
(3) Tax deficiency
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| Title 26 USC
Section 7202 (Trust Fund Violation—Willful Failure to Collect or Pay
Over Tax) Felony |
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(1) Willfulness
(2) Requirement
to collect, truthfully account for, and pay over employment taxes
(3) Either
failure to collect any tax or failure to truthfully account for and pay over
any tax or both
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| Title 26 USC
Section 7203 (Failure to File or Failure to Pay) Misdemeanor |
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(1) Willfulness
(2) Requirement
to file a return, pay an estimated tax or tax, maintain records, or supply
information
(3) Failure to file a return, pay an estimated tax or tax,
maintain records, or supply information
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| Title 26 USC
Section 6050I in Conjunction with 26 USC Sections 7203 and 7206 (Trade or
Business Required to File a Form 8300 for Receiving More Than $10,000 Cash)
Felony |
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(1) Willfulness
(2) Subject
to reporting requirement relating to cash of more than $10,000 received in
trade or business
(3) Evasion of reporting requirement by:
a.
Causing a trade or business to fail to file report, or
b. Causing
a trade or business to file false report, or
c. Structuring transactions
to avoid report
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| Title 26 USC
Section 7204 (Employee Wage Statements) Misdemeanor |
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(1) Duty to deduct and withhold
employment tax or income tax (26 USC 3102(a), 3402(a)
(2) Duty to timely
furnish to the employee a written statement showing specified information
concerning the deductions (26 USC 6051)
(3) Furnishing a false or fraudulent
statement to an employee, or the failure to furnish a statement to an employee
at the required time and in the required manner
(4) Willfulness
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| Title 26 USC
Section 7205 (False W–4) Misdemeanor |
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(1) Duty to supply information
to employer regarding income tax withholding (26 USC 3402(f)(2)
(2) Furnishing
false or fraudulent information or failure to supply information which would
require an increase in tax to be withheld
(3) Willfulness
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| Title 26 USC
Section 7206(1) (False return) Felony |
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(1) Making and subscribing
a return, statement or other document under penalties of perjury
(2) Knowledge
that it is not true and correct as to every material matter
(3) Willfulness
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| Title 26 USC
Section 7206(2) (Assisting in Preparation of False Return) Felony |
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(1) Aiding or assisting in,
procuring, counseling, or advising the preparation or presentation of a document
in connection with matters arising under the internal revenue laws
(2)
Document was false as to a material matter
(3) Willfulness
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| Title 26 USC
Section 7206(4) (Removal or Concealment with Intent to Defraud) Felony |
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(1) Tax imposed on property
(2)
Property on which tax is imposed or will be imposed or levy is authorized
(3)
Removal or concealment
(4) Intent to evade or defeat assessment or collection
of tax
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| Title 26 USC
Section 7206(5) (Compromises & Closing Agreements) Felony |
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(1) Willful concealment
of property or
(2) Willful withholding, falsifying and destroying records.
(3)
Receives, withholds, destroys, mutilates, or falsifies any book, document,
or record, or makes any false statement.
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Title 26 USC Section 7207 (Submission of False Documents) Misdemeanor
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(1) Wilfulness
(2) Delivery
or disclosure to any officer or employee of the Internal Revenue Service of
any list, return, account, statement, or other document
(3) Return, statement,
or other document is false or fraudulent as to a material matter
(4) Knowledge
of material falsity
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| Title 26 USC
Section 7212(a) "Omnibus Clause"
) Felony |
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(1) Corrupt effort, endeavor,
or attempt
(2) To impede, obstruct or interfere with
(3) Due administration
of Title 26
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| Title 26 USC
Section 7212(a) (Corrupt or Forcible Interference) Felony or Misdemeanor |
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(1) Use of force or threats
(2)
To intimidate, impede or obstruct
(3) An officer or employee of the U.S.
acting in official capacity under Title 26
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| Title 26 USC
Section 7212(b) (Forcible Rescue of Seized Property) Felony |
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(1) Forcible rescue or attempt
to forcibly rescue
(2) Seized property
(3) Knowledge of seizure
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| Title 26 USC
Section 7215 (Collection & Paying Tax) Misdemeanor |
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(1) Taxpayer was a person
required to collect, account for, and pay over income tax withholding on wages
and FICA taxes
(2) Taxpayer was notified of the failure to collect, account
for, and pay over
(3) Taxpayer failed to collect, account for, and pay
over the taxes, while not entertaining a reasonable doubt as to whether the
law required the taxpayer to do so, and the failure was not due to circumstances
beyond the taxpayer’s control
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| Title 26 USC
Section 7232 (Failure to Register) Felony |
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(1) Fails to register in
connection with taxable purchase — diesel fuel and special motor fuels
or
(2) Falsely represents that he is registered or
(3) Willfully makes
false statement in an application for registration.
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| Title 18 USC
Section 2 (Aiding and Abetting) Felony or Misdemeanor |
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(1) Taxpayer associated
with the criminal venture
(2) Taxpayer knowingly participated in the venture,
and
(3) Taxpayer sought by his or her actions to make the venture succeed
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| Title 18 USC Section 152(1) (Concealment of Property)
Felony |
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(1) Bankruptcy proceeding was in existence;
(2) Individual
fraudulently concealed the property from the custodian; and
(3) Property
belonged to the bankruptcy estate.
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| Title 18 USC Section 152(2) (False Oath or Account)
Felony |
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(1) Existence of a bankruptcy proceeding;
(2) Statement
under oath;
(3) Statement must be material;
(4) Statement must be false;
and
(5) Statement was made knowingly and fraudulently.
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| Title 18 USC Section 152(3) (False Declarations) Felony
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(1) Existence of a bankruptcy proceeding;
(2) Individual
made a false declaration, certificate, verification, or other statement in
relation to the bankruptcy proceeding;
(3) Statement was material; and
(4)
Statement was known to be false.
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| Title 18 USC Section 152(4) (False Claims) Felony
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(1) Bankruptcy proceedings have commenced;
(2) Individual
presented or caused to be presented a proof of claim in the bankruptcy;
(3)
Proof of claim was false as to a material matter; and
(4) Individual knew
the proof of claim was false and acted knowingly and fraudulently.
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| Title 18 USC Section 152(5) (Fraudulent Receipt of
Property) Felony |
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(1) Individual receives a material amount of property
from a debtor;
(2) Such transfer occurred after the filing of a case under
Title 11; and
(3) Acts were done with the intent to defeat the provisions
of Title 11.
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| Title 18 USC Section 152(6) (Extortion and Bribery)
Felony |
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(1) Individual gives, offers, receives, or attempts
to obtain money or property, remuneration, compensation, reward, advantage,
or promise for acting or forbearing to act in any case under Title 11; and
(2)
Action was made knowingly and fraudulently.
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| Title 18 USC Section 152(7) Fraudulent Transfer or
Concealment) Felony |
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(1) Individual fraudulently transferred or concealed
the defendant's property or the property of another; and
(2) Such act of
transfer or concealment was done with the intent to defeat the provisions
of Title 11, or in contemplation of a case under Title 11.
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| Title 18 USC Section152(8) (Destruction or Alteration
of Recorded Information) Felony |
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(1) Bankruptcy proceeding existed;
(2) Individual
concealed, destroyed, or mutilated the documents;
(3) Such documents related
to the property or financial affairs of the debtor; and
(4) Individual
acted knowingly and fraudulently.
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| Title 18 USC Section 152(9) (Withholding of Recorded
Information) Felony |
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(1) Bankruptcy proceeding existed;
(2) Individual
withheld from the trustee entitled to its possession; books, documents, records,
or papers;
(3) Such documents related to the property or financial affairs
of the debtor; and
(4) Individual withheld the documents knowingly and
fraudulently.
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| Title 18 USC Section157 (Bankruptcy Fraud) Felony
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(1) Defendant devised or intended to devise a scheme
or artifice to defraud; and
(2) For the purpose of executing or concealing
such scheme or artifice or attempting to do so;
(3) Files a petition under
Title 11; or
(4) Files a document in a proceeding under Title 11; or
(5)
Makes a false or fraudulent representation, claim, or promise concerning or
in relation to a proceeding under Title 11.
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| Title 18 USC
Section 286 (Conspiracy to Defraud the Government with Respect to Claims)
Felony |
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(1) An agreement, combination,
or conspiracy to defraud the United States
(2) By obtaining or aiding to
obtain the payment of any false, fictitious or fraudulent claim.
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| Title 18 USC
Section 287 (False Fictitious or Fraudulent Claims) Felony |
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(1) Knowingly makes or presents
(statute does not require that person providing false information to return
discounter* who filed return actually file return to be guilty under 287)
(2)
False, fictitious or fraudulent claim
(3) Knowing that claim filed is
false, fictitious or fraudulent. *Files return for T/P for percentage of refund.
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| Title 18 USC
Section 371 (Conspiracy) Felony |
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(1) The general conspiracy
statute encompasses two distinct types of conspiracies;
a. Conspiracy
to commit any federal offense
b. Conspiracy
to defraud the United States or any agency thereof,
which includes the Service
(2) Essential elements of a Section 371 offense
are:
a. Agreement by two or more parties
b.
To commit an offense against the United States; or, to defraud the United States or one of its agencies
c. Overt act by one or more of the parties in furtherance of
the agreement
Requisite intent to defraud or
to commit the substantive offense
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| Title 18 USC
Section 1001 (False Statements) Felony |
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(1) Either:
a.
Falsifying, concealing or covering up any material fact by any trick, scheme,
or device; or
b. Making false, fictitious or fraudulent statements
or representations; or
c. Making or using any false writing or document.
(2)
Knowingly and willfully.
(3) In a matter within the jurisdiction of a department
or agency of the United States.
(4) False matter was of a material nature.
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| Title 18 USC
1956 (Laundering of Monetary Instruments) Felony |
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(1) Whoever knowing that
property involved is proceeds from a specified unlawful activity (SUA).
(2)
Person knew that proceeds was from some activity that constitutes a felony
under state, federal or international law;
a. Conducts or attempts to conduct
a financial activity involving proceeds of a SUA
b. With intent to promote
the SUA or
c. With intent to engage in conduct in violation of 7201 or
7206 or whoever knowing the transaction is
i. Designed to conceal or disguise
the nature, the location, the source, the ownership, or the control of the
proceeds of the SUA or
ii. To avoid a transaction reporting requirement
under a State or Federal law.
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