Tax Evasion

Most criminal tax cases start with civil audits. 

Per Title 26 §7201: Any person who willfully attempts 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 imprisoned not more than 5 years
  • Or fined not more than $250,000 for individuals ($500,000 for corporations)
  • Or both, together with the costs of prosecution

Tax Evasion involves some affirmative act to evade or defeat a tax, or payment of tax.  Examples of affirmative acts are deceit, subterfuge, camouflage, concealment, attempts to color or obscure events, or make things seem other than they are.  

Common evasion schemes include:

  • Intentional understatement or omission of income;
  • Claiming fictitious or improper deductions;
  • False allocation of income;
  • Improper claims, credits, or exemptions; and/or
  • Concealment of assets.

The IRS and Department of Justice take extremely aggressive measures where income tax evasion is suspected. If you are being charged or investigated for attempting to defeat or evade your income tax payment or assessment, you could be facing a felony criminal record, tens or hundreds of thousands of dollars in fines, and years in prison. With so much at stake, you need professional support and aggressive legal representation on your side.