Tax Evasion

Tax evasion is using illegal means to avoid paying taxes. Typically, tax evasion schemes involve an individual or corporation misrepresenting their income to the Internal Revenue Service.

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Tax Evasion

In the US, tax evasion constitutes a crime that may give rise to substantial monetary penalties, imprisonment, or both.  Section 7201 of the Internal Revenue Code reads, “Any person who willfully attempts in any manner 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 fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.”

Tax evasion is a serious federal crime. Contact Cozzo Law today to help you retain your freedom.

Elements of the Crime:

Proof of the crime requires first proving the attendant circumstance that an unpaid tax liability exists.  Second, the prosecution must prove some affirmative act by the defendant to evade or attempt to evade a tax.  Third, prosecutors, must show that the defendant possessed the specific intent to evade a known legal duty to pay.  To convict, the jury must find the defendant guilty of each of these elements beyond a reasonable doubt.

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