Felony Tax Evasion under I.R.C. § 7201   Tags: tax  

The Internal Revenue Service is the federal governmental agency responsible for enforcing the U.S. tax code under Title 26 of the United States Code. The IRS consists of two enforcement divisions. The first is the Examination Division which considers civil tax cases. The other division is the Criminal Investigation Division which examines potential criminal violations. According to the Internal Revenue Manual, criminal tax investigations serve two purposes (1) to enforce the tax laws and (2) to encourage voluntary compliance. (Internal Revenue Manual, Practitioner's Edition P-4-84).

Felony Tax Evasion is outlined under Internal Revenue Code section 7201. This is the most general statute which the IRS may bring criminal tax charges against taxpayers. It is also the most commonly used criminal section because of its broad applicability.

This research guide will explore the scope, elements and defenses of Felony Tax Evasion under the Internal Revenue Code §7201.

Vishal Amin - Fall 2004 - Tax

This research guide will explore the scope, elements and defenses of Felony Tax Evasion under the Internal Revenue Code §7201.

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