Federal Tax Crimes

There are two common statutes used by federal prosecutors in tax fraud cases. The first law provides that any person who willfully attempts in any manner to evade or defeat any tax imposed by law shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.

Federal law also provides that any person required to pay any tax, or required to make a return, keep any records, or supply any information, who willfully fails to pay such tax, make such return, keep such records, or supply such information, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of a willful violation of this section, the person is guilty of a felony and subject to a 5 year sentence.

Significant cases:

• Sansone v. United States - For a conviction under § 7201, the government must show that a tax deficiency exists. There must also be a willing and affirmative act constituting an evasion or attempted evasion.
• United States v. Williams - For a conviction under § 7203, the government must show that there was a willful failure to pay taxes when due.
• United States v. Wingfield - False statements made to the IRS after the tax was due constitutes an affirmative act of evasion.
• United States v. Williams - It is not a willful failure to pay taxes if the defendant lacks sufficient funds to meet his financial obligations on the day the tax is due.
• United States v. Pritchett - In order to be convicted of conspiring to aid another in tax evasion, the government must prove that the defendant knowingly entered into the conspiracy with the objective to evade.

Our law firm has extensive experience in defending serious federal cases in the metro areas of Atlanta, Athens, Macon, Augusta, Savannah, Rome, Columbus, Albany, Valdosta, and in all other Georgia courts. Please contact us if you need an Atlanta Georgia criminal lawyer who has successfully resolved alleged violations of federal tax laws.

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