Attempt & Conspiracy
18 USC §1349- Attempt and Conspiracy:
Any person who attempts or conspires to commit any offense under this chapter shall be subject to the same penalties as those prescribed for the offense, the commission of which was the object of the attempt or conspiracy.
The United States reports a conviction rate in excess of 90% in federal white collar crime cases and over 92% in federal criminal tax cases. It is estimated that less than 1% of all attorneys have successfully tried a federal criminal tax case. (Not guilty verdicts on all counts.)
