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The Financial Inability Defense to Tax CrimesSteve R. JohnsonFlorida 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 SeriesDate posted: September 29, 2011Suggested CitationContact Information
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