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25.1.7.1
(05-19-1999) Overview
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This section discusses the various procedures
concerning fraud in a failure to file case.
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Willful failure to file a tax return is a misdemeanor
per IRC Section 7203. In egregious cases, willful failure to file may be elevated
to a felony under IRC 7201 Tax Evasion. In addition, a civil penalty for fraudulent
failure to file may be applicable per IRC Section 6651(f).
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