Fort Worth Tax Fraud Attorney

We provide aggressive and professional representation for every client, regardless of the accusation or amount in question. We work hard to create a strong, viable defense against tax fraud accusations by conducting a thorough pre-trial investigation of the allegations and the development of an honest assessment of your assets. Contact us to schedule a free initial consultation with a Fort Worth tax fraud lawyer.

In the meantime below is some useful information on some of the more common tax fraud crimes, such as:

• TAX EVASION
• FALSE STATEMENTS ON INCOME TAX RETURN
• AIDING OR ASSISTING IN PREPARATION OF FALSE DOCUMENTS UNDER INTERNAL REVENUE LAWS

TAX EVASION

26 U.S.C. § 7201 makes it a crime for anyone willfully to attempt to evade or defeat the payment of federal income tax. The possible punishment for a violation of this law includes that the person be guilty of a felony and be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both. In order to convict the government must prove each of the following beyond a reasonable doubt:

That the defendant owed substantially more tax than he reported on his income tax return because they intentionally failed to report income;

That when the individual filed their income tax return they knew that they owed substantially more taxes to the government than reported on the return; and

That when the individual filed their income tax return, they did so with the purpose of evading payment of taxes to the government.

The government’s proof need not show the precise amount or all of the additional tax due as alleged in the indictment, but the government must prove beyond a reasonable doubt that the defendant attempted to evade or defeat payment of some substantial portion of the additional tax he knew he was required by law to pay.

The government must allege and prove an affirmative act and cannot rely upon a failure to act or failure to file a tax return, even if that failure was willful. A willful violation of § 7201 has been defined as the voluntary, intentional violation of a known legal duty. If an individual has a good faith belief that he is not liable for a tax, he does not act willfully, even if their belief is objectively unreasonable. Furthermore, it is improper for the court to instruct the jury that a defendant's misunderstanding or unreasonable belief is not a defense.

FALSE STATEMENTS ON INCOME TAX RETURN

26 U.S.C. § 7206(1) makes it a crime for anyone willfully to make a false material statement on an income tax return. The possible punishment for a violation of this law includes a fine not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both. In order to convict the government must prove each of the following beyond a reasonable doubt:
That an individual signed an income tax return that contained a written declaration that it was made under penalties of perjury;

That in this return there was a false statement;

That the individual knew the statement was false;

That the false statement was material; and

That the individual made the statement willfully, that is, with intent to violate a known legal duty.

A statement is "material" if it has a natural tendency to influence, or is capable of influencing, the Internal Revenue Service in investigating or auditing a tax return or in verifying or monitoring the reporting of income by a taxpayer.

Under certain circumstances reliance on a qualified tax preparer is an affirmative defense to a charge of willful filing of a false tax return. To establish reliance as a defense, the individual charged must show that they relied in good faith on a professional and they made complete disclosures of all the relevant facts.

AIDING OR ASSISTING IN PREPARATION OF FALSE DOCUMENTS UNDER INTERNAL REVENUE LAWS

26 U.S.C. § 7206(2) makes it a crime for anyone willfully to aid or assist in the preparation under the internal revenue laws of a document which is false or fraudulent as to any material matter. The possible punishment for a violation of this law includes a fine not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both. In order to convict the government must prove each of the following beyond a reasonable doubt:
That the individual charged aided in, assisted in, procured, counseled, and/or advised the preparation and/or presentation of a return, an affidavit, and/or a claim arising under and/or in connection with any matter arising under the internal revenue laws;

That the return, affidavit, and/or claim falsely stated a material matter;

That the individual knew that the statement in the return, affidavit, and/or claim was false; and

That the individual charged aided in, assisted in, procured, counseled, and/or advised the preparation and/or presentation of this false statement willfully, that is, with intent to violate a known legal duty.

It is not necessary that the government prove that the falsity or fraud was with the knowledge or consent of the person authorized or required to present the document. A person need not actually sign or prepare a tax return to aid in its preparation.

A statement is "material" if it has a natural tendency to influence, or is capable of influencing, the Internal Revenue Service in investigating or auditing a tax return or in verifying or monitoring the reporting of income by a taxpayer.

To speak with a Fort Worth criminal attorney about your tax fraud charges contact our law offices today.