A person, corporation, or organization that intentionally avoids paying his, her, or its actual tax liability has committed the crime of tax evasion. Individuals and entities that evade taxes are usually subject to both criminal prosecution and significant tax penalties. The federal law can be found at 26 U.S.C. § 7201, 26 USC §7202 (failure to collect or pay tax), 26 USC §7203 (failure to file return or supply information, 26 USC § 7206 (fraud and false statements), and 26 USC §7212 (attempting to interfere with administration of Internal Revenue Service laws).
There are three elements necessary to prove a violation of 26 U.S.C. § 7201: (1) a tax deficiency exists; (2) an affirmative act constituting an evasion or an attempted evasion of the tax; and (3) willfulness. United States v. Nolen, 472 F.3d 362, 377 (5th Cir. 2006).
When we represent you against a charge of tax evasion, we are committed to fighting for you. We will do all we can to protect you from large fines, jail time, and the other harm that results from a tax evasion conviction.