Abstract

http://ssrn.com/abstract=1934237
 


 



The Financial Inability Defense to Tax Crimes


Steve R. Johnson


Florida State University - College of Law


ABA Section of Taxation News Quarterly, Vol. 23, No. 3, p. 6, Forthcoming
FSU College of Law, Public Law Research Paper

Abstract:     
Your client files an income tax return correctly stating her tax liability, but she does not pay the reported liability. Usually, this is a civil matter, implicating the failure-to-pay penalty of section 665l(a)(2). In aggravated circumstances, it can become criminal under either section 7201 or section 7203.

Number of Pages in PDF File: 2

Accepted Paper Series





Download This Paper

Date posted: September 29, 2011  

Suggested Citation

Johnson, Steve R., The Financial Inability Defense to Tax Crimes. ABA Section of Taxation News Quarterly, Vol. 23, No. 3, p. 6, Forthcoming; FSU College of Law, Public Law Research Paper . Available at SSRN: http://ssrn.com/abstract=1934237

Contact Information

Steve R. Johnson (Contact Author)
Florida State University - College of Law ( email )
425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)
HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html
Feedback to SSRN


Paper statistics
Abstract Views: 164
Downloads: 25

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.328 seconds