Sunday, September 27, 2009
Suneel J. Nelson & Rollo C. Baker have published Tax Violations, 46 Am. Crim. L. Rev. 1099 (2009). Here is the Introduction:
This Article outlines the elements, defenses, and sentencing consequences of various criminal tax violations under the I.R.C. §§ 7201, 7202, 7203, 7206, and 7212(a).
Section II of this Article examines the policies and procedures of IRS investigations, as well as the applicable punishments set forth in the United States Sentencing Guidelines. Section II also addresses the basic elements of and defenses to the following crimes: tax evasion under § 7201, failure to collect tax under § 7202, willful failure to file taxes under § 7203, “tax perjury” and “aiding and assisting” tax fraud under § 7206, and interference with the administration of internal revenue laws under § 7212(a). Finally, Section III details criminal investigations of conspiracy to violate the tax laws under the defraud clause of 18 U.S.C. § 371.