skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 236281 Find in a Library
Title: Tax Violations
Journal: American Criminal Law Review  Volume:48  Issue:2  Dated:Spring 2011  Pages:1201-1245
Author(s): Meg Slachetka; H. Joshua Rivera
Date Published: 2011
Page Count: 45
Publisher: http://www.law.georgetown.edu 
Type: Legislation/Policy Description
Format: Article
Language: English
Country: United States of America
Annotation: This article presents an overview of the elements, defenses, and sentencing consequences of various criminal tax violations under the U.S. Internal Revenue Code (I.R.C.), sections 7201, 7202, 7203, 7206, and 7212 (a).
Abstract: The article first examines the policies and procedures of IRS investigations, constitutional considerations, and the statute of limitations for I.R.C. violations. This is followed by a review of the basic elements and defenses of the following offenses: tax evasion, failure to collect tax, failure to file taxes, “tax perjury,” “aiding and assisting” tax fraud, and interference with the administration of internal revenue laws. The article then explains the applicable punishment in the U.S. Sentencing Guidelines and various possible sentencing enhancements. For most tax violations, the Guidelines set a base offense level that corresponds to the amount of the tax loss. Generally, the tax loss equals the amount of taxes evaded by the taxpayer, excluding penalties or interest for the period in question, instead of the amount the IRS could actually recover. The amount of tax loss must be calculated “on the basis of the conduct of conviction and relevant conduct.” The Federal criminal conspiracy statute, section 371 of Title 18 of the U.S. Code, identifies two types of unlawful conspiracies: a conspiracy to commit a substantive offense prohibited by another statute and a conspiracy to defraud the United States. In tax cases, charges of criminal conspiracy in violation of section 371 are most often brought under the defraud clause. A conspiracy to defraud the United States by frustrating the IRS in “its lawful information gathering functions” is called a “Klein conspiracy,” named after a Second Circuit Court case. This article focuses on the use of section 371 in conspiracy cases. 310 notes
Main Term(s): Criminology
Index Term(s): Defense; Federal legislation; Federal sentencing guidelines; Federal tax law enforcement; Sentencing/Sanctions; Tax evasion
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=258275

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.