tax evasion: an overview
Tax evasion is using illegal means to avoid paying taxes. Typically, tax evasion schemes involve an individual or corporation misrepresenting their income to the Internal Revenue Service. Misrepresentation may take the form either of underreporting income, inflating deductions, or hiding money and its interest altogether in offshore accounts. The U.S. Government projects that fiscal year 2007 resulted in the government losing $345 billion because of tax evasion.
See Tax Crime.
See also White-collar crime; Tax Law.
menu of sources
Federal Materials
U.S. Constitution and Federal Statutes
- U.S. Constitution
- U.S. Code: 18 U.S.C. - Crimes and Criminal Procedure
- CRS Annotated Constitution
Federal Court Rules
Key Internet Source
- Nolo: Criminal Cases, Crimes In-Depth, and More
- ABA Criminal Justice Section, Committee on Criminal Procedure, Evidence and Police Practices Committee
- Litigator's Internet Resource Guide: rules of court
- Federal Judicial Center Publications
- Senate Judiciary Committee
- House Judiciary Committee
- Vera Institute of Justice
- Nolo: Taxes, Audits, Tax Debts, and More