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!
https://taxprof.typepad.com/taxprof_blog/2006/10/ny_tiems_on_the.html
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