Other Criminal Violations

§7202 Trust Fund Violation

image13

Elements Necessary for Prosecution: 


(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 

Business Required to File Form 8300 (Receiving more than $10K Cash)

image14

Elements Necessary for Prosecution:


 (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 

§7204 Employee Wage Statements

image15

Elements Necessary for Prosecution:


(1) Duty to deduct and withhold employment tax or income tax
(2) Duty to timely furnish to the employee a written statement showing specified information concerning the deductions
(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 

§ 7206(2) Assisting in Preparation of False Return

image16

Elements Necessary for Prosecution:


(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 




§7207 Submission of False Documents

image17

Elements Necessary for Prosecution:


(1) Willfulness
(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 

§7205 False W-4

image18

Elements Necessary for Prosecution:


(1) Duty to supply information to employer regarding income tax withholding
(2) Furnishing false or fraudulent information or failure to supply information, which would require an increase in tax to be withheld
(3) Willfulness