Willful failure to file return, supply information, or pay tax is a violation of law as set forth in section 7203 of the Internal Revenue Code. Section 7203 is more fully described below.
Many taxpayers mistakenly believe that they are not permitted to file a tax return if the return reflects an amount due but, they do not have the present means to include full payment with the return. This is incorrect . The taxpayer should timely file his returns regardless.
If you are ready to consult with an experienced criminal Tax attorney Contact David M. Garvin to schedule a consultation regarding possible criminal charges relating to alleged tax violations including failure to file return, supply information or pay tax.
Our main office is located in Miami, Florida and serves clients throughout Florida and nationwide. Call (305) 371-8101 to discuss your serious legal matter involving any criminal investigation or tax violation, or email us at firstname.lastname@example.org.
Internal Revenue Code
CRIMES, OTHER OFFENSES, AND FORFEITURES
TITLE 26 Subtitle F CHAPTER 75 Subchapter A PART I
§ 7203. Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.
Willful Failure to File Return,
Supply Information or Pay Tax
Criminal Tax Lawyer and White collar crime