Tax Evasion

Tax evasion is an illegal practice where a person, organization or corporation intentionally avoids paying his/her/its true tax liability. Those caught evading taxes are generally subject to criminal charges and substantial penalties. The federal crime of tax evasion is set forth in 26 U.S.C. § 7201 and the Tennessee crime of tax evasion is found at Tennessee Code Annotated § 67-1-1440(g).

The elements of a violation of 26 U.S.C. § 7201 are: (1) existence of a tax deficiency; (2) an affirmative act constituting an evasion or an attempted evasion of the tax; and (3) willfulness. United States v. Nolen, 472 F.3d 362, 377 (5th Cir. 2006).

When you choose us to represent you in your tax evasion charge, we will make a commitment to fight for you. We will do everything within our power to defend you against jail time, large fines and all other damage that a conviction for a tax evasion can mean.

by Norman McKellar