Section 7212 of the Internal Revenue Code punishes intentional attempts to interfere with the IRS’s administration of the Internal Revenue laws.
Tag archives: tax-crimes
The Applicable Federal Sentencing Guideline for a Violation of Internal Revenue Code Section 7212.
When Does Statute of Limitations Start to Run in Criminal Tax Cases?
Written by on in Tax Fraud Report.
The statute of limitations for tax crimes may not begin to run on the later of the date the tax return was due or the date the return was filed. With regard to certain tax crimes, such as 7202, the date that the statute of limitation begins is the date that the taxpayer acted willfully. This will often be a question of fact that must be decided by the jury. As a result, a motion to dismiss based upon dates set forth in the indictment may be denied.