Tax crimes may be charged in federal or state court depending on the tax avoided or evaded. Federal tax crimes are most often derived from Title 26 (the Tax Code). Typical federal tax crimes include:
• tax evasion (§ 7201),
• willful failure to collect or pay tax (§ 7202),
• failure to file a tax return(§ 7203),
• failure to pay tax (§ 7203),
• failure to keep records (§ 7203),
• fraudulent withholding (§ 7205),
• fraud & false statements (§ 7206),
• fraudulent returns (§ 7207),
• interfering with the administration of Internal Revenue laws(§ 7212),
• identity theft (18 USC § 1028(a)(7)),
• false & fictitious claims (18 USC § 287),
• fictitious obligations (18 USC § 514),
• conspiracy (18 USC § 286 or § 371),
• aiding & abetting (18 USC § 2),
among others. When the tax crime involves a federal tax or federal return, it is likely to be charged as a federal crime. Otherwise, it may be a state crime. Most federal tax crimes require approval by the Deputy Attorney General in Washington, DC.
There are defenses to tax crimes. If you have the resources to hire counsel and a tax expert (not merely a CPA, but preferably a former IRS or CID agent), you may be able to show a legitimate tax objective or loophole that was exploited and win the criminal case.
The Wyatt Law Office has handled many federal and some state tax crimes. Call the Wyatt Law Office at 405.234.5500 for your Oklahoma Tax Crimes Lawyers.