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  • Tax Evasion
    • Concealment Schemes
      • Concealment with Cash
      • Corporate Concealment
      • Disguised Ownership
      • IRA Concealment
      • Offshore Concealment
      • Trust Concealment
    • Evasion by filing a False Tax Return
    • Evasion of Payment
    • Failure to File
    • Obstruction of the IRS
      • Creating a tax evasion scheme
      • Harrassing and Intimidating the IRS
      • Impeding an IRS investigation in order to avoid taxes
      • Using the IRS to Harass a Third Party
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      • Employer Withholding Tax Evasion
      • Failure to file an FBAR
    • Tax Evasion and Defenses
    • The Law and Prosecution
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    • Third Party Liability for Tax Evasion
      • Preparing a false or fraudulent tax return on behalf of another
      • Promotion of Tax Fraud
    • Totals and Current News
      • Pedro Espada, Despite Last-Ditch Attack on Judge, Convicted of Embezzlement, Tax Evasion
  • Fraudulent Practices
    • Bankruptcy Fraud
      • Evasion through Bankruptcy Fraud
    • Filing False Business Deductions
    • Foreign Accounts
    • Identity Theft
    • Illegal Income
      • Tax Evasion and Criminal Liability
    • IRS Operational Priorities: Counterterrorism Financing
    • Misrepresentation of Workforce
    • Sales Tax Evasion
    • Structuring
    • Tax Settlement Scams
    • The IRS’ ‘Dirty Dozen’
    • Transferring assets
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  • Related Crimes
    • Recent Cases
      • 10th Circuit makes it harder to pay defense attorneys in tax fraud cases
      • 2nd Circuit decision provides slight hope for defendants accused of conspiracy to evade taxes
      • 5th Circuit rules that statute of limitations begins to run as late as the last act of tax evasion
      • 5th Circuit ruling supports expansive view of illegal income for sentencing enhancement
      • 6th Circuit limits the use of illegal income sentencing enhancement for tax evasion
      • 9th Circuit expands the applicability of the sophisticated means sentencing enhancement
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  • Tax Crime Defenses
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  • The IRS’ ‘Dirty Dozen’
  • Third Party Liability for Tax Evasion
  • Failure to File
  • Filing False Business Deductions
  • Promotion of Tax Fraud
  • Identity Theft
  • Structuring
  • Creating a tax evasion scheme
  • Impeding an IRS investigation in order to avoid taxes


The Law and Prosecution


An interesting example of law and prosecution is that a person can be convicted of tax evasion for not reporting illegal income, even when insufficient evidence does not exist to show that individual participated in illegal activity.  The famous gangster Al Capone was convicted on charges of tax evasion even though he could not be convicted on other charges.

The Internal Revenue Service and like other state agencies are able to calculate unreported and illegal income through differences between net worth, which can be calculated through tax returns, and actual expenditures.  If someone spends and acquires capital beyond what that individual’s net worth could allow, an obvious discrepancy exists.

Prosecutors are aided in tax evasion cases through what are known as whistle-blower programs.  These programs are incentive-laden programs which allow the whistle-blower to receive between 15-30% of the money the government is able to recover after a successful tax evasion case prosecution.  This would only apply if the government is able to recover a minimum of $2 million.

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