Guilty as Sin - Chiropractor Sentenced For Tax Evasion

Donald Gibson was sentenced to 33 months in prison for tax evasion and for presenting a fake financial instrument to the U.S. Department of Treasury. Gibson failed to file his 2004 through 2014 individual income tax returns and attempted to evade his income tax liabilities for these years by diverting money to a warehouse bank called MYICIS, cashing over $800,000 in business checks at a check-cashing facility and submitting fake money orders and bogus financial instruments to the IRS. Gibson  also formed Sovereign Christian Mission (SCM), a purported religious organization, as a way to further hide his chiropractic income and pay for his personal expenses. Gibson used SCM to pay for his groceries, entertainment, dinners, and car repairs. While the IRS was auditing his tax returns and later during the criminal investigation, Gibson presented a fake financial instrument purporting to be worth $300 million to the IRS and claimed that it paid off his income tax liabilities.

Selig & Associates

We take a practical approach to problem solving and strive to obtain the best possible outcome for our clients

212-974-3435

We successfully solve IRS and New York State Tax problems, including suspended Drivers Licenses and Passports. Specializing in large dollar Payroll, Sales and Income Tax Representation for Individuals, Professional Practices and Businesses. 

We negotiate excellent Payment Plans, Audits, Offers in Compromise, Payroll & Trust Fund Recovery Penalties, and most other tax issues. Do you have Unfiled Tax Returns? We can have them prepared and filed for you within 48 hours, guaranteed. Same day and emergency appointments are available Monday through Friday in our New York City office. 

To schedule a Free and Legally Privileged Consultation with a Federal Tax Practitioner and Attorney contact us Online

or Call (212) 974-3435

IRS Automatically Waiving Estimated Tax Penalties (for eligible 2018 tax filers only)

The Internal Revenue Service is automatically waiving the estimated tax penalty for the more than 400,000 eligible taxpayers who already filed their 2018 federal income tax returns but did not claim the waiver. The IRS will apply this waiver to tax accounts of all eligible taxpayers, so there is no need to contact the IRS to apply for or request the waiver. Earlier this year, the IRS lowered the usual 90% penalty threshold to 80% to help taxpayers whose withholding and estimated tax payments fell short of their total 2018 tax liability. The agency also removed the requirement that estimated tax payments be made in four equal installments, as long as they were all made by January 15, 2019. The 90% threshold was initially lowered to 85% on January 16  and further lowered to 80% on March 22. The automatic waiver applies to any individual taxpayer who paid at least 80% of their total tax liability through federal income tax withholding or quarterly estimated tax payments but did not claim the special waiver available to them when they filed their 2018 return earlier this year. "The IRS is taking this step to help affected taxpayers," said IRS Commissioner Chuck Rettig. "This waiver is designed to provide relief to any person who filed too early to take advantage of the waiver or was unaware of it when they filed."

Refunds planned for eligible taxpayers who paid penalty

Over the next few months, the IRS will mail copies of notices CP 21 granting this relief to affected taxpayers. Any eligible taxpayer who already paid the penalty will also receive a refund check about three weeks after their CP21 notice regardless if they requested penalty relief. The agency emphasized that eligible taxpayers who have already filed a 2018 return do not need to request penalty relief, contact the IRS or take any other action to receive this relief. For those yet to file, the IRS urges every eligible taxpayer to claim the waiver on their return. This includes those with tax-filing extensions due to run out on Oct. 15, 2019. The quickest and easiest way is to file electronically and take advantage of the waiver computation built into their tax software package. Those who choose to file on paper can fill out Form 2210 and attach it to their 2018 return. See the instructions to Form 2210 for details. Because the U.S. tax system is pay-as-you-go, taxpayers are required by law to pay most of their tax obligation during the year, rather than at the end of the year. This can be done by having tax withheld from paychecks, pension payments or Social Security benefits, making estimated tax payments or a combination of these methods. Like last year, the IRS urges everyone to do a "Paycheck Checkup" and review their withholding for 2019. This is especially important for anyone who faced an unexpected tax bill or a penalty when they filed this year. It's also an important step for those who made withholding adjustments in 2018 or had a major life change. Those most at risk of having too little tax withheld include those who itemized in the past but now take the increased standard deduction, as well as two wage earner households, employees with nonwage sources of income and those with complex tax situations. To get started, check out the IRS’s new Tax Withholding Estimator, available on IRS.gov. More information about tax withholding and estimated tax can be found on the agency's Pay As You Go webpage, as well as in Publication 505.

Selig & Associates

We take a practical approach to problem solving and strive to obtain the best possible outcome for our clients

212-974-3435

We successfully solve IRS and New York State Tax problems, including suspended Drivers Licenses and Passports. Specializing in large dollar Payroll, Sales and Income Tax Representation for Individuals, Professional Practices and Businesses. 

We negotiate excellent Payment Plans, Audits, Offers in Compromise, Payroll & Trust Fund Recovery Penalties, and most other tax issues. Do you have Unfiled Tax Returns? We can have them prepared and filed for you within 48 hours, guaranteed. Same day and emergency appointments are available Monday through Friday in our New York City office. 

To schedule a Free and Legally Privileged Consultation with a Federal Tax Practitioner and Attorney contact us Online

or Call (212) 974-3435

Did Yury Run Unsafe Flophouses in New York City? The New York Times says YES

The New York Times says YES

Did Yury B. really run unsafe flophouses that housed homeless people and addicts in the New York City area?  Did he push many residents into unneeded drug rehab, force some to take drugs, and evict anyone who didn’t cooperate? 

Selig & Associates is a Tax Representation and Insurance Claims Settlement firm. Don't be fooled by out of state companies, we are conveniently located in New York City, and we meet with each perspective client personally. To schedule a legally privileged consultation with a result driven Federal Tax Practitioner CPCU and Attorney, please call us directly at (212) 974-3435. 

Selig & Associates is a Tax Representation and Insurance Claims Settlement firm. Don't be fooled by out of state companies, we are conveniently located in New York City and we meet with each and every client personally. To schedule a legally privileged consultation with a result driven Federal Tax Practitioner CPCU and Attorney please call us directly at (212) 974-3435. 

We take a practical approach to problem solving and strive to obtain the best possible outcome for our clients.

Effective Tax AdvocacyWe successfully resolve most civil and criminal tax problems including suspended Drivers Licenses and Passports. We provide practical solutions to difficult IRS and State tax problems. Specializing in unpaid sales and payroll taxes. We negotiate affordable installment agreements and if you have missing or unfiled tax returns we can have them prepared and filed for you within 48 hours guaranteed. For immediate assistance please call us directly at (212) 974-3435 or contact us online.  

Insurance Claims We settle insured property damage claims in the shortest amount of time and at the least cost to the policyholder and insurance company. Insurance litigation is costly and time consuming. Accordingly we provide policyholders and insurance companies with a cost effective alternative to litigation. Commercial and residential insurance representation includes: Environmental Damage, Mold (removal & remediation) Fire, Business Interruption, Burglary, Vandalism, Windstorm and Water Damage.  

For more information about our Tax and Insurance Claims Settlement services or to schedule a FREE consultation, call (212) 974-3435 or contact us online. 

Attorney Guilty of $2 Million Investment Fraud Pleads Guilty to Not Filing Tax Return

Selig & Associates

A former attorney recently convicted of securities fraud by a jury in the District of Columbia, pleaded guilty today to failure to file an income tax return and pay taxes, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division. Brynee Baylor pleaded guilty today to one count of willfully failing to timely file a 2010 individual income tax return and to pay taxes. She admitted to causing a tax loss of $79,000. On April 30, 2019, the jury convicted Baylor of one count of conspiracy to commit securities fraud, one count of securities fraud, and five counts of first-degree fraud under District of Columbia law. According to court documents and the evidence presented at trial, Baylor, a former partner in the D.C. law firm Baylor & Jackson PLLC, conspired with a Pennsylvania man and his company, known as the Milan Group, to recruit investors to a purported trading program. Investors were promised extremely large profits in a short time with little or no risk. In 2011, the Securities and Exchange Commission (SEC) sued Baylor and others for fraud in connection with the purported trading program. Sentencing is scheduled for Sept. 12.  Baylor faces a maximum sentence of one year in prison for the failure to file a tax return conviction, five years in prison for the conspiracy count, 20 years in prison for the securities fraud count, and 10 years in prison for each of the first-degree fraud counts. Baylor also faces a term of supervised release and monetary penalties. Principal Deputy Assistant Attorney General Zuckerman thanked the SEC for its invaluable assistance and commended special agents of IRS-Criminal Investigation, who conducted the investigation, and Trial Attorneys Jeffrey McLellan and Eric Powers of the Tax Division, who are prosecuting the case.

Selig & Associates We are a boutique Tax Representation and Insurance Advocacy Firm in New York City. Our offices are conveniently located and easily accessible by car, subway or train. Same day and emergency appointments are available Monday through Friday between the hours of 9:00 a.m. and 5:00 p.m. To schedule a legally privileged consultation with David Selig, Federal Tax Practitioner, CPCU, Claims Adjuster and Attorney Bradley H. Dorin, call (212) 974-3435 or contact us online. Your initial consultation is absolutely Free.

Tax Representation Our Tax Advocates are experienced, effective and results driven. Representing individuals and businesses before the IRS and State. We successfully resolve most Civil and Criminal tax problems including suspended Passports and Drivers Licenses. We specialize in unpaid income, sales and payroll taxes and provide practical solutions to difficult tax problems. For example, we negotiate affordable payment plans, and if you have missing or unfiled tax returns, we can have them prepared and filed for you within 48 hours, guaranteed. For immediate assistance call (212) 974-3435 now. 

Insurance Claims Is your Insurance Company treating you unfairly?  Have they offered you substantially less than your claim is worth? If the answer is yes, then call us directly. We successfully settle most first-party insurance claims without ever having to go to court. Commercial and residential insurance representation includes: Environmental Damage, Fire, Business Interruption, Burglary, Vandalism, Windstorm and Water Damage. To consult with David Selig, CPCU, Claims Adjuster and Attorney Bradley H. Dorin, call (212) 974-3435 or contact us online. 

About Selig & Associates Our primary skillset is the ability to determine and achieve the desired outcome through transactional negotiations. We take a practical approach to problem solving and continuously evaluate the likelihood of success, the potential consequences, and the costs associated with taking, or failing to take a particular action. For additional information about our services call (212) 974-3435. 

Does the IRS combat crime with an aggressive strategy of prevention, detection and victim assistance?

Tax-related identity theft occurs when someone uses your stolen Social Security number (SSN) to file a tax return claiming a fraudulent refund. Identity theft places a burden on its victims and presents a challenge to many businesses, organizations and governments, including the IRS. 

But does the IRS really combat this crime with an aggressive strategy of prevention, detection and victim assistance? 

Selig & Associates is a boutique Tax Representation and Advocacy Firm in New York City. Our Tax Advocates are experienced, effective and results driven. Representing individuals and businesses before the IRS and State. We successfully resolve most Civil and Criminal tax problems including suspended Passports and Drivers Licenses. Specializing in unpaid income, sales and payroll taxes. We provide practical solutions to difficult problems. For example, we negotiate affordable payment plans, and if you have missing or unfiled tax returns, we can have them prepared and filed for you within 48 hours, guaranteed. Our offices are conveniently located and easily accessible by car, train or subway. Same day and emergency appointments are available Monday through Friday between the hours of 9:00 a.m. and 5:00 p.m. Schedule a “face to face” legally privileged consultation with a Federal Tax Practitioner and Attorney by calling (212) 974-3435 or contact us online. Your initial consultation is absolutely FREE.

Attorney & IRS Employee Convicted of Tax Evasion (NEED TAX HELP? CALL SELIG & ASSOCIATES)

A federal jury in Las Vegas, Nevada, yesterday convicted Craig P. Orrock, a former attorney and former Internal Revenue Service (IRS) employee, of tax evasion and obstructing the internal revenue laws, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division, U.S. Attorney Nicholas A. Trutanich for the District of Nevada, and Special Agent in Charge Tara Sullivan of IRS-Criminal Investigation.

According to court documents and evidence presented at trial, starting in the early 1990s, Orrock, currently of Sandy, Utah, evaded the payment of his federal income taxes and obstructed IRS efforts to collect those taxes. Orrock filed federal individual income tax returns for the years 1993 through 2015, but failed to pay the income taxes reported as due. He attempted to prevent the IRS from collecting the reported income taxes through the use of nominee entities, bank accounts and trusts to hide his income and assets from IRS collection officers. Orrock attempted to evade the assessment of a large part of the income tax he owed for 2007, by concealing from the IRS both the ownership of real estate he held through a nominee known as Arville Properties LLC as well as the proceeds from the sale of the property. 

From 1993 through 2015, Orrock evaded the payment of over $500,000 in federal income taxes.

Orrock faces up to five years in prison on each of the first two counts and up to three years in prison on the third count, as well as a period of supervised release, restitution and monetary penalties. Sentencing is scheduled for Aug. 26.

Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Trutanich commended special agents of IRS-Criminal Investigation, who conducted the investigation, and Assistant U.S. Attorney Patrick Burns and Tax Division Trial Attorney Erin S. Mellen, who are prosecuting the case.

Tax Evasion Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation) imprisoned not more than 5 years or both, together with the costs of prosecution. 26 U.S. Code Section 7201. For immediate assistance with this or any other tax matter call (212) 974-3435 or contact us Online.  

Suspended NYS Drivers License If your drivers license has been suspended for unpaid taxes, we can help. New York State can suspend your drivers license if you owe $10,000 or more in taxes, penalties and interest. See: New York Tax Law Section 171-v. 

Failure to File Tax Returns  If you haven’t filed a tax return for one or more years, we can help. FYI Under federal law failure to file a tax return is usually treated as a misdemeanor, IRC §7203. However in more egregious cases, willful failure to file a tax return may be elevated to a felony, IRC §7201. Additionally, under New York State Tax Law Section 1801(a)(1) willful failure to file a tax return may now be prosecuted as a felony.  For immediate assistance call us directly at (212) 974-3435. 

The IRS and National Small Business Week

As part of Small Business Week, the Internal Revenue Service today reminds small business owners and self-employed people that they can avoid a surprise tax bill and possibly a penalty by making estimated tax payments during the year.

This year, National Small Business Week is May 5-11. For more than 50 years, the week has recognized the important contributions of America’s entrepreneurs and small business owners.

By law, everyone must pay tax as they earn income. Estimated tax is the method used to pay tax on income that is not subject to withholding. For small business owners and self-employed people, that usually means making quarterly estimated tax payments as they earn or receive income during the year. They need to pay as they go, so they don’t owe.

Individuals, including sole proprietors, partners and S corporation shareholders, generally must make estimated tax payments if they expect to owe tax of $1,000 or more when they file their 2019 tax return. Often, this includes people involved in the sharing economy. Corporations generally must make these payments if they expect to owe tax of $500 or more on their 2019 tax return.

Estimated tax is used to pay not only income tax but other taxes such as self-employment tax and alternative minimum tax. Estimated tax requirements are different for farmers and fishermen. Publication 505, Tax Withholding and Estimated Tax, has more information about these special estimated tax rules.

How and when to pay estimated taxes

The next quarterly estimated tax payment for 2019 is due June 17. Taxpayers may have to pay estimated tax for 2019 if their tax was more than zero in 2018. See the worksheet in Form 1040-ES, Estimated Tax for Individuals (PDF), or Form 1120-W, Estimated Tax for Corporations (PDF), and Publication 505 for details on how to figure estimated tax payments.

Using the Electronic Federal Tax Payment System (EFTPS) is the easiest way for individuals and businesses to make estimated tax payments. Using EFTPS, they can access a history of their payments, so they know how much and when they were made. Corporations must deposit payments using the EFTPS. For more information, refer to Publication 542, Corporations.

Wage-earners who also have business income can often avoid having to pay estimated tax by asking their employer to withhold more tax from their earnings. The IRS urges anyone in this situation to do a Paycheck Checkup, using the IRS Withholding Calculator. If the calculator suggests a change, they can then submit a new Form W-4 (PDF) to their employer. This form has a special line to enter any additional withholding amount.

Penalty for underpayment of estimated tax

Anyone who pays too little tax through withholding, estimated tax payments or a combination of the two may owe a penalty. In some cases, the penalty may apply if their estimated tax payments are late, even if they’re due a refund.

For tax year 2019, the penalty will generally apply to anyone who pays less than 90 percent of the tax reported on their 2019 income tax return during the year through withholding, estimated tax payments or a combination of the two. People who base their estimated tax payments on last year’s tax will normally avoid a penalty if they pay 100 percent of the amount shown on Line 15 of their 2018 Form 1040 (110 percent if their income was more than $150,000).

Exceptions to the penalty and special rules apply to some groups of taxpayers, such as farmers, fishermen, casualty and disaster victims, those who recently became disabled and recent retirees. In addition, anyone who receives income unevenly during the year can often avoid or lower the penalty by annualizing their income and making unequal payments throughout the year. See Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts (PDF) (or Form 2220, Underpayment of Estimated Tax by Corporations), for more on the penalty. Refer to the Form 1040 Instructions or Form 1120 Instructions (PDF) for where to report the estimated tax penalty.

Here’s a reminder for those who still need to file for tax-year 2018. An expanded estimated tax penalty waiver may be available to those who paid too little tax during 2018. See Form 2210 and its instructions and Form 843, Claim for Refund and Request for Abatement, for details.  

More information:

• Estimated Taxes
• IRS.gov/payasyougo
• Self-Employment Tax, Social Security and Medicare Taxes
• Sharing Economy Tax Center
• Self-Employed Individuals Tax Center
• IRS Tax Calendar for Businesses and Self-Employed
• Filing and Paying Your Business Taxes
• FS-2019-6, Basics of estimated taxes for individuals

Tax Representation and Marijuana

The Hells Angels chapter of the province of Quebec has filed a lawsuit against the attorney general of Quebec, seeking more than $2 billion in potential loss of revenue that legalization of marijuana will cost the biker organization.

The illegal production and consumption of non-medical cannabis was worth about $400 million last year in the province of Quebec alone, according to a Statistics Canada analysis of the underground economy.

“We estimate that Prime minister Justin Trudeau’s radical action of legalizing marijuana could cost my client’s organization a potential loss of $2 billion dollars in the next decade,” acknowledged Hells Angels’ lawyer, Brandon Tuggs.

“From growing operations to trimming, packaging, transportation, and selling, this new legislation will threaten the livelihood of hundreds of thousands of Canadian workers” he warns.

Prime minister Justin Trudeau’s nationwide legalization of marijuana on October 17 has enraged members of the Quebec chapter of the Hells Angels who believe legalization could destroy “hundreds of thousands of Canadian jobs”

“Many members of our organization fear they will lose their way of life if legalization is sustained,” said Quebec Hells Angels’ spokesman, Jean-Roch Fournier.

“I’ve been selling weed since I’m 12 years old” admits Gino Ouellet, 56, a Hells Angels member for the past 36 years.

“Do you think I’m going to want to go work at Walmart or McDonald’s at minimal wage? I don’t think so” he told reporters.

“Who’s going to want to give me a job? I’ve got tattoos all over my body and all over my face” asks another HA member, Gaetan ‘Lucky 3’ Leclerc, condemned in 1977 for triple homicide.

“It’s not the job of the federal government to regulate illegal drugs, they should take care of their own business and leave that to us” he argues.

Canada is the first country among developed nations to legalize marijuana.

In the United States, a number of states have currently legalized or decriminalized marijuana, but it is still illegal at the federal level.

New York City Tax Accountant and Tax Attorney Consult with an experienced Tax Accountant and Tax Attorney today. Our New York City offices are conveniently located and easily accessible by car, train and subway. Civil and criminal tax consultations are confidential and legally privileged. Same day and emergency appointments may be scheduled Monday through Friday. For immediate assistance call (212) 974-3435 or contact us online. 

Restaurant Tax Accountant and Tax Attorney We negotiate excellent installment agreements and provide restaurants with effective sales tax and audit representation, including unfiled tax returns and all Department of Labor issues. For a no-obligation consultation call us directly at (212) 974-3435 or contact us online.

Business Tax Accountant and Tax Attorney We negotiate affordable repayment plans and provide our business clients with effective payroll tax and audit representation, obtaining government contracts with a tax lien, compliance checks, missing tax returns and Workers Compensation audits. For immediate assistance call (212) 974-3435 or contact us online. 

Commercial Insurance Consultant and Attorney We assist businesses, nightclubs, schools and religious institutions with their specialty insurance needs including: Active Shooter and Workplace Violence Insurance Protection; Cyber Insurance, Sexual Harassment and Employment Practices Liability Insurance. For more information call us directly at (212) 974-3435. 

Property Insurance Claims We settle large property insurance claims, including business interruption, burglary, fire, windstorm and water damage for top dollar. To discuss your insurance claim with a Public Adjuster and Attorney call (212) 974-3435 today. 

Just the Facts: Felony Charges in Criminal Tax - Attempt to Evade or Defeat Tax (26 U.S.C §7201)

Tax evasion is when a taxpayer willfully (meaning voluntarily and intentionally) uses illegal means to avoid paying their taxes. This charge can apply to an individual or corporation and carries a punishment of up to $100,000 in fines ($500,000 for a corporation), or five years of imprisonment, or both. Examples of tax evasion include claiming a dependent when you do not have one, keeping two sets of books with unreported income, or concealing assets by placing them in someone else’s name. The statute of limitations for tax evasion is six years from the last act of evasion. It is important to note that while criminal tax evasion is a felony, this is different than failing to file your tax returns.

Fraud and false statements (26 U.S.C. §7206 part 1)

When a taxpayer signs their tax returns or other documents under penalty of perjury they are attesting to the fact that they have examined the return or documents and all accompanying schedules and attachments, and to the best of the their knowledge and belief, it is true, correct, and complete. Therefore, anyone submitting a tax return or other document that they know to be false can be found guilty of a false statement tax crime. Every false document that is signed by the taxpayer could result in a separate count of the offense and each count is a felony that carries a maximum three (3) year prison sentence and a fine of up to two hundred and fifty thousand dollars ($250,000 USD). In order for the government to secure a conviction, they must prove beyond a reasonable doubt that:

There is at least one incorrect item, the misstatement was material, AND the taxpayer signed the false document willfully.
Examples of Perjury include:

1. Underreporting income on your tax return
2. Overstating deductions
3. Improperly calculating capital expenditures and depreciation deductions
4. Reporting a false source of income, even though the amount was correct
5. Giving a false answer on the foreign bank account question on the tax return
6. Failing to list all assets on a 433-a
7. Providing false information on form 656
Aiding or assisting the planning of a false or fraudulent document (26 U.S.C. §7206 part 2)

In addition to perjury, any person who willfully aids or assists in, counsels, or advises the planning of a tax return or other IRS document that is fraudulent or false as to any material matter can be found guilty of the aiding and abetting prong of the statute. This is a three year felony that carries a maximum three (3) year prison sentence and a fine of up to two hundred and fifty thousand dollars ($250,000 USD). An individual does not need to sign the document in question to be found guilty of this crime and this statute is often is used to catch tax planners, accountants, or lawyers who help taxpayers cheat on their taxes. This happens when a tax planner and a taxpayer work together in agreement to plan a false tax return, or when a tax planner falsifies a taxpayer’s documents and that taxpayer is unaware of the falsifications. In these cases, the tax planner will be prosecuted heavily because they likely have done this with other taxpayers.

Willful failure to collect or pay over taxes (26 U.S.C §7202)

This pertains to any person with a legal duty to collect tax and willfully fails to collect or pay these taxes owed. This will often apply to a taxpayer who owns a business and does not pay their payroll taxes.

Laundering of monetary instruments (18 U.S.C. §1956)

This charge will be brought against anyone who attempts to make money which was obtained through an illegal act, look legitimate. For example, if a taxpayer makes money as a drug dealer but funnels that money through a business bank account owned by this same taxpayer, then withdrawals that money to pay his employees, this is considered money laundering. Money laundering can also be any financial transaction whose principal purpose is violating laws, including tax evasion or making false statements to the IRS. This felony carries a prison sentence of not more than 20 years.

False, fictitious, or fraudulent claims (18 U.S.C. §287)

If you make a false claim to the government on your taxes, especially in order to receive a refund, you may be charged with a felony.

Attempts to interfere with administration of internal revenue laws (26 U.S.C §7212)

Any attempt to interfere with the administration of the laws set in place by the IRS, or any agent acting under the U.S. tax code. For example, if a taxpayer sends a letter to a revenue agent threatening them, that is considered obstruction.

Conspiracy to commit offense or to defraud United States (18 U.S.C. §371)

This involves two people who knowingly or voluntarily agree to either commit a tax offense or to defraud the government out of tax money.

Misdemeanor charges in criminal tax

Willful Failure to file a return, supply information, or pay a tax (26 U.S.C. §7203)

Any person who is required to file a tax return or pay a tax due and willfully fails to do either of these things may face misdemeanor charges. Generally there are two types of non-filers: those who filed in the past and have since stopped, or those who are in protest of tax laws. If you have filed your tax returns previously and then stop, the IRS will likely prosecute. If you are protesting tax due, you will likely only face a misdemeanor, as long as there is not a large amount of press surrounding your protest and you are not acting aggressively and the dollar amount is very little.

Offenses with respect to collected taxes (26 U.S.C. §7215)

This pertains to any person who willfully delivers or discloses a document they know to be false or fraudulent. For example, if a taxpayer is undergoing an audit and provides a false document to the auditor, they are subject to being charged with a misdemeanor.