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Omnibus Clause Sect. 7212(a)
Miami, Tampa, Orlando, Tax Attorney, Tax Lawyer, White collar crime defense, Fort Lauderdale, Palm Beach
Section 7212(a) of Title 26 contains two clauses. The first clause prohibits threats or forcible endeavors designed to interfere with United States agents acting pursuant to Title 26.
The second more general clause, known as the omnibus clause, prohibits any act that either corruptly obstructs or impedes, or endeavors to obstruct or impede, the due administration of the Internal Revenue Code.
The Tax Division's policy on the omnibus provision of section 7212(a) is set out in Tax Division Directive No. 77 (1989). That directive states:
In general, the use of the "omnibus" provision of Section 7212(a) should be reserved for conduct occurring after a tax return has been filed -- typically conduct designed to impede or obstruct an audit or criminal tax investigation, when 18 U.S.C. 371 charges are unavailable due to insufficient evidence of conspiracy. However, this charge might also be appropriate when directed at parties who engage in large-scale obstructive conduct involving actual or potential tax returns of third parties.
Use of the omnibus clause is, nevertheless, not limited to conduct occurring after the return has been filed.
"Continually assisting taxpayers in the filing of false tax returns or engaging in other conduct designed to make audits difficult; and other numerous large-scale violations of 26 U.S.C. 7206(2) or 18 U.S.C. 287, are examples of situations when Section 7212(a) charges might be appropriate."
In a system of taxation such as ours which relies principally upon self reporting, it is necessary to have in place a comprehensive statute in order to prevent taxpayers and their helpers from gaining unlawful benefits by employing that "variety of corrupt methods that is limited only by the imagination of the criminally inclined."
The IRS in an attempt to cover all bases in a criminal tax case, may invoke the "omnibus clause." In an "omnibus clause" violation, the government must prove the following three essential elements beyond a reasonable doubt:
That the defendant (1) in any way corruptly (2) endeavored (3) to obstruct or impede the due administration of the Internal Revenue Code.
Under the omnibus clause, the government may accuse a taxpayer of allegedly obstructing justice through crimes of commission (what was done and said) or crimes of omission (what was not done or said). So-called attempts to obstruct or impede the due administration of the Internal Revenue Code may have occurred at any point, including in audits, in IRS collections or in criminal investigations.
The omnibus clause is typically considered to be a catch-all criminal charge that gives the prosecution immense discretion when determining whether to charge someone with criminal activities. It is often one of a list of offenses that may be levied against a taxpayer, such as the following: • Fraud and false statement;
• Conspiracy to defraud the United States; and
• Attempts to evade or defeat tax.
If you have reached the point of being charged with a crime under the omnibus clause, we advise you to contact a criminal tax lawyer who regularly handles intricate, sophisticated tax controversies and litigation.
The Offices of David M. Garvin, P.A. has a proven track record and the experience necessary to properly represent clients who face criminal charges such as these. Our clients tend to be highly educated, successful and sophisticated. Many are referred to the law firm by their trusted advisors (CPAs, investment advisors and attorneys).
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 omnibus clause. 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.
The law offices of David M. Garvin, P.A. concentrates on serious criminal tax cases and white collar crime defense. Mr. Garvin is a Florida Bar Certified tax attorney and accepts cases nationally. Mr. Garvin defends serious tax and criminal cases alleging tax fraud, bank fraud, healthcare fraud, commodities fraud, wire fraud, bank fraud, ponzi schemes, tax evasion, money laundering, false statements and other serious white collar crimes.
To make an appointment please call in Miami(305) 371-8101, in Tampa(813) 413-0140, in Orlando (407) 218-4650 or email to: email@example.com
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