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Tax Crimes

Providing legal representation for tax crimes charges in Southern California.
What We Can Do For You
Defend your rights at trial or appeal for tax crimes charge.

26 U.S.C. $7201 proscribes tax evasion. The elements of the crime are: (1) willfulness; (2) the existence of a tax deficiency; and (3) an affirmative act constituting an evasion or attempted evasion of the tax. The Court could sentence a convicted defendant to a maximum of five years in prison and a $250,000 fine.

26 U.S.C. $7206 proscribes tax fraud. The elements of the crime are: (1) the defendant made and subscribed a return, statement, or other document that was incorrect as to a material matter; (2) the return, statement, or other document subscribed by the defendant contained a written declaration that it was made under the penalties of perjury; (3) the defendant did not believe the return, statement, or other document to be true and correct as to every material matter; and (4) the defendant falsely subscribed to the return, statement, or other document willfully, with the specific intent to violate the law. The Court could sentence a convicted individual defendant to a maximum of three years in prison and a $100,000 fine.

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