Tax Crimes Outline // The Blanch Law Firm, P.C.
I. Tax Crime Statutes
A. Criminal Offenses Under The Internal Revenue Code
1. Section 7201 -- Tax Evasion
2. Section 7202 -- Willful Failure to Collect or Pay Over Tax
3. Section 7203 -- Willful Failure to File Return, Supply Information or Pay Tax
4. Section 7206 -- False Returns and Preparers of False Returns
5. Section 7207 -- Submitting False Documents
6. Section 7212(a) -- Attempts to Interfere with Administration of Internal Revenue Laws
7. Statute of Limitations for Internal Revenue Code Offenses
8. Criminal Penalties for Browsing
9. Section 7213(d)--Disclosure of Software
B. Related Offenses Under the Criminal Code
1. Conspiracy -- 18 U.S.C. § 371
2. False Statements -- 18 U.S.C. Section 1001
3. False Claims -- 18 U.S.C. Section 287
4. Money Laundering -- 18 U.S.C. Sections 1956 and 1957
5. RICO Violations -- 18 U.S.C. Sections 1961-1968
6. Perjury -- 18 U.S.C. Section 1621
7. Mail Fraud -- 18 U.S.C. Section 1341
8. Bribery -- 18 U.S.C. § 201
9. Aiding and Abetting -- 18 U.S.C. § 2
10. Failure to File Currency Transaction Reports and Related Structuring Violations -- 31 U.S.C. §§ 5313 and 5324
