Criminal Tax Charges and the Omnibus Clause
In an attempt to cover all bases in a criminal tax case, the IRS may invoke the “omnibus clause.” In an “omnibus clause” violation, the government must prove the following three essential elements beyond a reasonable doubt: that the defendant (1) in any way corruptly (2) endeavored (3) to obstruct or impede the due administration of the Internal Revenue Code.
Under the omnibus clause, the government may accuse a taxpayer of allegedly obstructing justice through crimes of commission (what was done and said) or crimes of omission (what was not done or said). So-called attempts to obstruct or impede the due administration of the Internal Revenue Code may have occurred at any point, including in audits, in IRS collections or in criminal investigations.
The omnibus clause is typically considered to be a catch-all criminal charge that gives the prosecution immense discretion when determining whether to charge someone with criminal activities. It is often one of a list of offense that are levied against a taxpayer — perhaps including other broadly phrased charges such as the following:
- Fraud and false statement
- Conspiracy to commit offense or to defraud the U.S.
- Attempts to evade or defeat tax
If you have reached the point of being charged with a crime under the omnibus clause, we advise you to contact a criminal tax lawyer who regularly handles intricate, sophisticated tax controversies and litigation. This is what attorney Lawrence Brown does in the practice of Brown, PC.
You may be a tax advisor or CPA who has been brought into a criminal investigation of a client of yours. Attorney Brown often defends professionals such as yourself. A former Trial Attorney with the Department of Justice Tax Division, he is prepared to meet the challenge of the potentially all-encompassing omnibus clause.
For additional in-depth information on Omnibus Clause, please visit our Criminal Tax Corner – Attempting to Interfere with Administration of Internal Revenue Laws in Violation of Section 7212(a)
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Schedule a consultation regarding the criminal tax charges that you face or may face. Contact Lawrence Brown. Located in the Dallas-Fort Worth area of Texas, the law firm serves clients from throughout North America and the world. Call 888-870-0025 as a first step toward a resolution.