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.
Tag archives: Statute-of-limitations
Taxpayer was charged with tax evasion pursuant to 7201. The Court found that the statute of limitations began to run when the last element of the offense took place. The motion to dismiss was granted.
Indictment Charging Tax Evasion Was Not Barred By the Statute of Limitations Even though the Tax Return Had Been Filed More Than Six Years Earlier Because the Taxpayer Provided Bogus Documents to the IRS Subsequent to the Filing of the Tax Return to Conceal the Fraud.
Court Held Statute of Limitations, for Tax Evasion Charges Based Upon Failure to Pay, Had Expired Since the Indictment Failed to State How the Acts Alleged, that Occurred Within the Statute of Limitations, Were Part of the Concealment. The Convictions Were Reversed.