TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Wednesday, October 18, 2006

NY Times on the Wesley Snipes Indictment

Following up on yesterday's post on the indictment of actor Wesley Snipes on tax fraud charges:  David Cay Johnston notes in today's New York Times that Snipes altered the signature line as follows (alteration in bold):

Under no penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and Sign belief, they are true, correct, and complete.

Gee, I wonder why that didn't work!

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Alteration of the jurat in that manner invalidates the filing, and so turns a false return (IRC 7206(1), 3-year felony) into a failure to file (IRC 7203, 1-year misdemeanor), doesn't it?

Posted by: Peter G | Oct 18, 2006 4:18:16 PM