Series 2800 - Tax Crimes

A. Failure to File

• 2800. Failure to File Tax Return
• 2801. Willful Failure to File Tax Return
• 2802-2809. Reserved for Future Use

B. False Return

• 2810. False Tax Return
• 2811. Willfully Filing False Tax Return: Statement Made Under Penalty of Perjury
• 2812. Willfully Filing False Tax Return: Intent to Evade Tax
• 2813-2824. Reserved for Future Use

C. Other Tax Offenses

• 2825. Aiding in Preparation of False Tax Return
• 2826. Willful Failure to Pay Tax
• 2827. Concealing Property With Intent to Evade Tax
• 2828. Failure to Withhold Tax
• 2829-2839. Reserved for Future Use

D. Evidence

• 2840. Evidence of Uncharged Tax Offense: Failed to File Previous Returns
• 2841. No Deductions on Gross Income From Illegal Conduct
• 2842. Determining Income: Net Worth Method
• 2843. Determining Income: Bank Deposits Method
• 2844. Determining Income: Cash Expenditures Method
• 2845. Determining Income: Specific Items Method
• 2846. Proof of Unreported Taxable Income: Must Still Prove Elements of Offense
• 2847-2859. Reserved for Future Use

E. Defenses

• 2860. Defense: Good Faith Belief Conduct Legal
• 2861. Defense: Reliance on Professional Advice
• 2862-2899. Reserved for Future Use