Identifying The Crime That Is Tax Evasion

What is tax evasion? Tax evasion is the illegal act of avoiding or defeating any imposed tax due to the individual. State laws clearly define the act being criminal in nature. Illegal means are used by individuals, agencies and other bodies in order to evade taxes. Usual schemes are taxpayers who intentionally provide false representations which deter from a statement of fact or conceal a statement of fact which shows the actual state of their financial state. The false representations then allow tax authorities to give deductions from the overall sum.

Three elements must be proven beyond reasonable doubt in order to convict a person to be guilty of tax evasion. The third element can be any action done in any manner and can be the basis for conviction of any tax evasion case.

1. The “mens rea” or “mental” element of willfulness. This refers to the intent and plan of the individual to violate a legal duty which is expected of him. In this case the offender intends to avoid taxes through unlawful means and methods.

2. The “attendant circumstance” of the existence of a tax deficiency. This refers to the actual unpaid due tax. All features of tax are included such as liability, revenues, etc.

3. The “actus reus”. This refers to the action that is driven by the intent to violate a legal duty. The individual does something which attempts to evade or successfully evades taxes.

What The Law Says

The law strictly states that taxpayers should pay all of their taxes. It is a civil fraud to evade or provide illegal means in order to avoid taxes. Offenders will be subject to criminal prosecution. Failure-to-file is the term used to describe the act of not filing tax returns before or on the due date indicated. Failure-to-pay is the term used to describe the act of paying partially or not paying at all before or on the due date indicated. All failures to submit must be reasonably justified and presented by the taxpayer to prevent penalties.

Frivolous return is the act of not showing enough information to determine the correct due tax or presenting false due tax. Reasons may be misinterpretation of data on your part or deliberate action to delay or interfere with administration of federal income tax laws. An offender can be proven to show negligence and disregard in paying due taxes. These can present the willful violation of laws imposed on taxes and subject the offender to criminal prosecution.

Any individual who attempts to evade or successfully evades taxes, willfully fails to file a return, willfully provides information regarding tax returns, willfully fails to pay tax due, creates fraud and false statements to misrepresent or conceal actual state or prepares and files a fraudulent return will be guilty of tax evasion.

Punishment For Tax Evasion

Penalties for tax evasion can be in fines, imprisonment or both. Fines are usually determined by the violations incurred through late filing, late payment and other fraudulent actions to delay or interfere the process. A percentage or fixed amount from the offender’s income is deducted as penalty fine. On more serious and accumulated cases of deliberate intent to manipulate or defraud documentation, offenders may be imprisoned from six months to ten years with bail and parole privileges.

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