Series 2800 - Tax Crimes
A. Failure to File
- 2800. Failure to File Tax Return (Rev. & Tax. Code, § 19701(a))
- 2801. Willful Failure to File Tax Return (Rev. & Tax. Code, § 19706)
- 2802-2809. Reserved for Future Use
B. False Return
- 2810. False Tax Return (Rev. & Tax. Code, § 19701(a))
- 2811. Willfully Filing False Tax Return: Statement Made Under Penalty of Perjury (Rev. & Tax. Code, § 19705(a)(1))
- 2812. Willfully Filing False Tax Return: Intent to Evade Tax (Rev. & Tax. Code, § 19706)
- 2813-2824. Reserved for Future Use
C. Other Tax Offenses
- 2825. Aiding in Preparation of False Tax Return (Rev. & Tax. Code, § 19705(a)(2))
- 2826. Willful Failure to Pay Tax (Rev. & Tax. Code, § 19701(c))
- 2827. Concealing Property With Intent to Evade Tax (Rev. & Tax. Code, § 19705(a)(4))
- 2828. Failure to Withhold Tax (Rev. & Tax. Code, §§ 19708, 19709)
- 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 (Rev. & Tax. Code, § 17282(a))
- 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
