The Financial Inability Defense to Tax Crimes
ABA Section of Taxation News Quarterly, Vol. 23, No. 3, p. 6, Forthcoming
2 Pages Posted: 29 Sep 2011
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.
Suggested Citation: 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: https://ssrn.com/abstract=1934237
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.