Tax Evasion as White Collar Fraud

14 Pages Posted: 4 Jun 2009

Date Written: June 3, 2009


This analysis of the criminal tax statutes shows they are similar to white collar frauds in doctrine, purpose, and enforcement strategies. Nevertheless, the tax code is a self-contained criminal code designed to avoid recourse to general white collar offenses. For this reason, the strategic enforcement advantages of charging violators with mail or wire fraud are not appropriate or in accord with congressional purpose. Well-known tax cases show that criminal tax provisions apply to a divergent range of offenders and provide authorities with a valuable enforcement instrument.

Keywords: Tax evasion, tax fraud, white collar crime, mail fraud, wire fraud

Suggested Citation

Moohr, Geraldine Szott, Tax Evasion as White Collar Fraud (June 3, 2009). Houston Business and Tax Law Journal, Vol. 9, p. 207, 2009; U of Houston Law Center No. 2009-A-16. Available at SSRN:

Geraldine Szott Moohr (Contact Author)

University of Houston Law Center ( email )

4604 Calhoun Road
Houston, TX 77204-6060
United States

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