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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

2 Pages Posted: 29 Sep 2011  

Steve R. Johnson

Florida State University - College of Law

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

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

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

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