Tax Evasion and Federal Tax Crimes
Federal tax crime statutes criminalize willful efforts to evade taxes, file false returns, conceal income, or interfere with the administration of internal revenue laws. These offenses are prosecuted in federal court and often involve investigations conducted by IRS Criminal Investigation (IRS-CI) agents.
Tax charges may arise from underreporting income, failing to file required returns, payroll tax violations, submitting fraudulent documentation, or obstructing IRS enforcement efforts. Many cases focus on whether the alleged conduct was willful, meaning a voluntary and intentional violation of a known legal duty.
The statutes below define how federal tax offenses are charged and punished.
- 26 U.S.C. § 7201 – Attempt to Evade or Defeat Tax
- 26 U.S.C. § 7202 – Willful Failure to Collect or Pay Over Tax
- 26 U.S.C. § 7203 – Willful Failure to File or Pay Tax
- 26 U.S.C. § 7206 – Fraud and False Statements
- 26 U.S.C. § 7212 – Interference With Administration of Internal Revenue Laws
Understanding Federal Tax Crime Charges
Federal tax prosecutions frequently involve detailed financial analysis, document review, and forensic accounting. Prosecutors must generally prove that the defendant acted willfully rather than negligently or mistakenly. Penalties can include substantial fines, restitution, and imprisonment.
Federal Tax Crime Defense
IRS investigations often begin long before formal charges are filed. If you are under investigation for tax evasion or related offenses, early legal intervention can significantly affect the outcome. Contact Combs Waterkotte online or call (314) 900-HELP to speak with a federal criminal defense attorney about your situation.
