TAXEVASION

The "capstone" of a system of criminal tax statutes is the felony provision of Title 26, section 7201 of the US Code, which provides for a maximum penalty of $100,000 and/or a prison term of five years for a willful attempt to defeat any tax obligation. An analysis of enforcement proceedin...

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Bibliographic Details
Published in:	The American criminal law review Vol. 30; no. 3; p. 961
Main Authors:	Cohen, Laura M, Dahm, Susan G, Gulluni, Maria, Shah, Monica M, Wynkoop, Todd
Format:	Journal Article
Language:	English
Published:	Chicago Georgetown University Law Center 01-04-1993
Subjects:	Criminal law Tax evasion
Online Access:	Get full text
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Summary:	The "capstone" of a system of criminal tax statutes is the felony provision of Title 26, section 7201 of the US Code, which provides for a maximum penalty of $100,000 and/or a prison term of five years for a willful attempt to defeat any tax obligation. An analysis of enforcement proceedings under this section is presented.
ISSN:	0164-0364