26 7207 – Fraudulent Tax Returns Translated
Filing a false tax return is a misdemeanor under 26 USC 7207 but be wary – the government can charge the same conduct as a felony under 18 USC 1001 [the general false statement statute]. The penalties under 18 USC 1001 include up to 5 years in prison.
In order to prove the elements of 26 USC 7207 the government need only prove that a person made a false, material statement on a tax return and they did so knowingly or willfully. The government does not have to actually have lost any money as a result of the conduct.
Defending against criminal tax allegations requires experience. Kresta Daly has been defending criminal case for nearly 20 years. She has tried countless cases in federal and state court. She has successfully defended numerous tax cases.
If you or someone you know is being investigated for or charged with a violation of 26 USC 7202 contact Kresta Daly today. Kresta has successfully defended countless tax cases. Hiring experienced counsel as soon as possible is the best option – preferably before the IRS makes a criminal referral. Other times that is not possible, hiring counsel after being indicted still allows you time to build your defense.
26 USC 7202 – Fraudulent Tax Returns Defined
Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.