Tax evasion is the willful attempt to evade or defeat a tax, a felony under IRC Section 7201 punishable by up to five years in prison and fines, distinct from the civil fraud penalty and from non-willful errors.
Prosecutors must prove a tax deficiency, an affirmative act of evasion, and willfulness. Concealing income, using nominees, and lying to an examiner are classic affirmative acts. Referrals often begin as civil audits.
Why it matters: anything said to a civil auditor can become evidence, which is why the first conversation should be with an attorney.
Read more: criminal tax defense.
Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.
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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
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