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Court Holds That in Certain Criminal Tax Cases the Date that the Statute of Limitations Begins to Run is the Date that the Taxpayer Acts Willfully

Court Holds That in Certain Criminal Tax Cases the Date that the Statute of Limitations Begins to Run is the Date that the Taxpayer Acts Willfully

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.

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Court's Failure to Give Requested Willfulness Instruction was Not Sufficient to Reverse Tax Evasion Conviction U.S. v. Botha, 2012 U.S. App.LEXIS 4342 (9th Cir. 2012)

Taxpayer convicted of tax evasion pursuant to 7201 appealed because taxpayer's requested jury instructions were not given.

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