White Papers
Criminal Tax Charges
- Failure to Collect and Deposit Employment Tax in Violation of Section 7215
- Removal or Concealment with Intent to Defraud in Violation of Section 7206(4)
- False or Fraudulent Statement Relating to a Closing Agreement in Violation of Section 7206(5)
- Willful Failure to Collect or Pay Over Tax in Violation of Section 7202
- Aiding and Abetting in Violation of 18 U.S.C. Section 2
- Aiding or Assisting in the Preparation of a False Return or Document in Violation of Section 7206(2)
- False Statements in Violation of Title 18 U.S.C. Section 1001
- A Statute of Limitations in Criminal Tax Cases
- Attempting to Interfere with Administration of Internal Revenue Laws in Violation of Section 7212(a)
- Attempting to Evade or Defeat A Tax in Violation of Section 7201
- False or Fraudulent Returns in Violation of Section 7206(1)
- Fraudulent Withholding Exemption Certificate in Violation of Section 7205 (a)
- What is Venue and How is it Determined?
- Failure to File a Return, Supply Information, or Pay Tax in Violation of Section 7203
- Money Laundering Relating to Tax Offenses in Violation of Title 18 U.S.C. Section 1956
- Delivering Fraudulent Returns, Statements, or Other Documents to the IRS in Violation of Section 7207
- False, Fictitious, or Fraudulent Claims in Violation of Title 18 U.S.C. Sections 287 and 286
Methods Of Proof
- Expenditures Method of Proving Income
- Net Worth Method of Proving Income
- Bank Deposits Method of Proving Income
- Specific Items Method of Proving Income
IRS Audits: Industry-Specific Resources
- Cash Intensive Businesses
- Grocery Audit
- Architects and Landscape Architects
- Direct Sellers
- Audits of Online and Electronic Business Retailers
- Automobile Dealerships
- Gasoline Service Stations
- Retail Audit Guide
- Farms and Ranches
- Automobile Body and Repair Shops
- Food and Beverage
- Oil and Gas Audits