Willful failure to collect or pay over tax is a violation of law as set forth in section 7202 of the Internal Revenue Code. Section 7202 is more fully described below.
Employers have the duty to withhold certain amounts from employees' paychecks to cover income tax, Medicare and Social Security obligations. The IRS recognizes that often, when an employer runs into financial difficulties, the employer fails to remit those funds to the IRS in a timely manner.
More often than not an employer is not trying to defraud the government. However, employers sometimes get caught in a bind when, for example, they do not receive expected revenues that were supposed to be used to reimburse the trust fund. If you believe that you may be the subject of an IRS investigation you should consult an experienced tax lawyer as soon as possible.
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 willful failure to collect or pay over 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 email@example.com.
Willful Failure to Collect or Pay Over Tax
Tax Defense Attorney
Internal Revenue Code
CRIMES, OTHER OFFENSES, AND FORFEITURES
TITLE 26 Subtitle F CHAPTER 75 Subchapter A PART I
ß 7202. Willful failure to collect or pay over tax
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
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