Tax Evasion

TAX EVASION IS defined as “the willful attempt to defeat or circumvent the tax law in order to illegally reduce one's tax liability.” The crime of tax evasion, defined within 26 U.S.C. §7201 and amended in 1984 under 18 U.S.C. §3623, carries the severest criminal penalties and requires the greatest burden of proof on behalf of the U.S. government in comparison to any other tax crime.

The exact statutory language of 26 U.S.C. §7201, entitled “Attempt To Defeat or Evade Tax” reads, “Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more ...