TABLE OF CASES
1.00 ORGANIZATION AND AUTHORITY
2.00 CRIMINAL TAX PRACTICE AND PROCEDURES
(UNITED STATES ATTORNEYS' MANUAL)
3.00 TAX DIVISION POLICY DIRECTIVES AND
MEMORANDA
4.00 TAX DIVISION POLICIES AND PROCEDURES
5.00 PLEAS AND SENTENCING: TAX DIVISION POLICY AND
GUIDELINES
6.00 VENUE
7.00 STATUTE OF LIMITATIONS
8.00 ATTEMPT TO EVADE OR DEFEAT TAX
9.00 WILLFUL FAILURE TO COLLECT OR PAY OVER TAX
10.00 FAILURE TO FILE, SUPPLY INFORMATION OR PAY
TAX
11.00 FRAUDULENT WITHHOLDING EXEMPTION CERTIFICATE
OR FAILURE TO SUPPLY INFORMATION
12.00 FRAUD AND FALSE STATEMENT
13.00 AID OR ASSIST FALSE OR FRAUDULENT DOCUMENT
14.00 REMOVAL OR CONCEALMENT WITH INTENT TO
DEFRAUD
15.00 COMPROMISES AND CLOSING AGREEMENTS
16.00 FRAUDULENT RETURNS, STATEMENTS, OR OTHER
DOCUMENTS
17.00 26 U.S.C. § 7212(a) "OMNIBUS CLAUSE"
18.00 OFFENSES WITH RESPECT TO COLLECTED TAXES
19.00 [RESERVED]
20.00 [RESERVED]
Read More