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发帖数: 74 | 1 According to the IRS, 75% of the tax cheating is done by individuals—mostly
middle-income earners. Most of the rest of the cheating is done by
businesses. Cash-intensive businesses and service providers, from self-
employed handypeople to doctors, are the worst offenders.
How People Cheat on Their Taxes
Most cheating is from deliberate—actual or willful—underreporting of
income. This is called tax evasion—the most commonly charged tax crime. A
government study found the most underreporting of income was by self-
employed restaurateurs, clothing store owners, and—you’ll no doubt be
shocked—car dealers. Telemarketers and salespeople came in next, followed
by doctors, lawyers (heavens!), accountants (heavens, again!), and
hairdressers.
Business owners who over-deduct business-related expenses—such as car and
entertainment—came in a distant second on the cheaters hit parade.
Surprisingly, the IRS contends that only 6.8% of deductions are overstated
or just plain phony.
If You Are Caught Cheating
Tax crimes are most likely to be first spotted during an audit. If you are
caught in a tax lie by an auditor, she can either slap you with a penalty or
refer your case to the IRS’s criminal investigation division (CID). In the
vast majority of cases, the auditor won’t call in the CID.
The Auditor Suspects You of Fraud
Auditors are trained to look for signs of tax fraud, which is a form of tax
evasion. Tax fraud is defined as a willful act done with the intent to
defraud the IRS—that dark area beyond honest mistakes. Using a false Social
Security number, keeping two sets of financial books, or claiming a blind
spouse as a dependent when you are single are all blatant examples of tax
fraud. While auditors look for fraud, however, they do not routinely suspect
it. They know the tax law is complex and expect to find a few careless
mistakes in every tax return. They will give you the benefit of the doubt
most of the time.
Even if the auditor does not refer suspected fraud to the CID, she can
impose fines, called civil penalties, if you omitted a chunk of income on
your tax return. Overstated or phony deductions and exemptions can also be
punished by the fraud civil penalty—for example, claiming exemptions for
dependents who have long since left home, died, or were never born. Fraud
penalties can also be added for exaggerating deductions, such as adding a
zero to $200 making it $2,000, or by claiming a casualty loss for a
nonexistent accident.
Fraud or Negligence?
A mistake on your tax return might get you a 20% penalty tacked on to your
tax bill. While not good, this sure beats the cost of tax fraud—a 75% civil
penalty. The line between negligence and fraud is not always clear, however
, even to the IRS and the courts.
Auditors are trained to spot common types of wrongdoing, called “badges of
fraud.” Examples include a business with two sets of books or without any
records at all, freshly made false receipts, and checks altered to increase
deductions. Altered cancelled checks are easy to spot by comparing written
numbers with computer coding on the check or bank statements.
The Internal Revenue Manual directs auditors suspecting criminal tax fraud
to contact the IRS criminal investigation division, or CID. In reality,
auditors make very few criminal referrals. Making a fraud referral is too
much paperwork. If auditors find a couple of obviously phony receipts, they
usually will quietly disallow them and move on. Fraud referrals are more
often made in special project audits. These are targeted audits of
particular industries and professions, such as building contractors or
chiropractors.
caution
The auditor will not tell you if she has made a criminal fraud referral. One
indication, however, may be an audit stopping midstream for no apparent
reason. But never assume a fraud referral was made just because months pass
and you don’t hear from the auditor. She is probably just behind in her
work.
Indirect Methods of Proving Fraud
Direct proof of fraud by the IRS typically consists of finding clearly
overstated or phony deductions and exemptions. Direct proof is not usually
found by the IRS for income underreporting. Instead, the IRS relies on
primarily four indirect methods.
Specific items. If you cashed a check received by your business and pocketed
the money without entering it in your books, this check is a “specific
item.” It can be viewed as evidence of fraudulent intent. If the auditor
suspects fraud, she may talk to your business’s customers to compare your
bank account deposits and actual payments you received from customers.
The IRS wants more than just one specific item to make a fraud case—unless
the item was for many thousands of dollars. While you might argue that one
or two items were negligently left off the books (or your computer crashed
or you lost your records), 15 or 20 omitted items shows a pattern of fraud.
Bank deposits. This is the IRS’s favorite indirect method to prove
unreported income, because it is so easy. The auditor simply adds up all
deposits in your bank accounts. If the total exceeds your reported income,
you may be suspected of fraud.
There may be a perfectly legitimate explanation, such as nontaxable sources
of bank deposits—loans, gifts, inheritances, sales of assets, and tax-
exempt income, such as municipal bond interest. Also, transfers from one
bank account to another appear to be multiple deposits under this simplistic
method. Point this out to the suspicious auditor. Or, deposits in your
accounts may belong to relatives or friends who did not use their own
accounts for some reason.
Expenditures. The auditor calculates your living expenses by totaling up the
credit charges you paid, checks you wrote, and adding known or estimated
expenses you paid by cash. If the total is greater than your tax-reported
income, the auditor will suspect fraud. Auditors can refer to statistical
reference books showing average costs of various necessities such as food
and shelter in your community.
To counter this, explain where you got the money to pay your bills. It could
be savings from prior years, selling assets, or receiving loans or gifts.
To figure your living expenses, auditors often ask you to complete IRS Form
4822, Statement of Annual Living Expenses.
tip
Never fill out IRS Form 4822 listing your living expenses. Just say you didn
’t keep track of every penny you spent for the year and don’t want to
guess. Or, diplomatically tell the auditor you will consider it and then
throw the form away. The IRS cannot punish you for refusing to fill out this
form. If an auditor is intent on proving fraud, he will do it with or
without your cooperation. Don’t do his job for him.
Net worth. Under this indirect method, an auditor adds up all of your assets
and deducts all of your liabilities at the start and end of the tax year
under audit. If there was an increase in your net worth—what you own minus
what you owe—without an increase in income from the previous tax year, you
may be suspected of fraud.
Again, there are many valid explanations as to how your net worth can
increase besides unreported income. For example, you may have received
nontaxable gifts or loans or inheritances. Or the auditor may have
mistakenly included appreciation in his calculations.
Penalties for Civil Tax Fraud
You will probably never face criminal fraud penalties. At least 98% of the
time, the IRS punishes fraud with civil penalties—fines of 75% added to the
tax due. For example, if the additional tax due from fraud is $10,000, the
penalty is $7,500, for a total of $17,500. Interest is added on to both the
tax and the fraud penalty, starting on the date the return was due or filed,
whichever is later.
Defending Against Alleged Tax Fraud
The three defenses most often raised against tax fraud allegations are cash
hoard, nontaxable income, and honest mistake. Don’t expect the IRS to
accept any of these defenses at face value. A skilled attorney is better
able to persuade the IRS than you are. Combatting tax fraud, like brain
surgery, is not a do-it-yourself project.
I lived off my cash hoard. This defense can be raised whenever the IRS uses
the bank deposits, expenditures, or net worth methods of proving fraud.
There is no law (not yet, anyway) against having cash of any amount buried
in your back yard or kept in a safe deposit box. The IRS’s only legitimate
concerns with your cash holdings are whether or not it was from taxable
income, and if you reported it and paid tax on it. The IRS understandably is
suspicious of people who hold large amounts of cash rather than putting it
in an interest-bearing account.
I lived off a nontaxable source. The receipt of money is not always taxable
income, as discussed above. You may innocently acquire tax-free wealth by
gift, loans, inheritances, and other ways. This defense can be coupled with
the cash hoard defense.
I made an honest mistake. If you make an error on your tax return, it is not
necessarily fraud. For example, you didn’t report profit from a sale of
investment real estate because you believed you had two years to reinvest
the proceeds without tax consequences. In reality, the law only allows you
180 days. Because intent to cheat the IRS is required for fraud, your
mistaken belief is a valid defense to a tax fraud charge—but you may have
to convince a judge or jury that it really was a mistake.
caution
Don’t try to lie your way out of a fraud charge. If in doubt, keep your
mouth closed. Lying to the IRS can make matters worse. The right against
self-incrimination is guaranteed by the Fifth Amendment. You have the
absolute right to remain silent before the IRS whenever there is a
possibility you may be charged with a crime. Lying to an IRS employee can
result in a felony conviction with up to three years in prison and a $100,
000 fine.
Options When the IRS Finds Fraud
If an IRS auditor believes you’ve cheated on your taxes, she has several
options.
Ignore the cheating. If the amount is small, an IRS auditor will overlook it
. Typically, an auditor just wants the file closed and off her desk—
particularly if she has found other significant adjustments. She will likely
leave it at that and never refer your file to the CID.
Impose civil penalties. IRS auditors draw the line at outrageous cheating.
Most will add civil, as opposed to criminal, penalties on to your tax bill,
especially if your case is deemed too small to send to the CID.
In the case of small mistakes, an auditor can add a 20% penalty to your bill
if she finds that your tax error was “accuracy related.” If she concludes
you owe an additional $1,500 of taxes, she can add a penalty of $300,
bringing the bill to $1,800. The IRS imposes civil penalties about 25
million times each year.
If the auditor finds more serious misdeeds, however—particularly if your
omission or overdeduction was fraudulent—she could add a 75% penalty,
bringing your $1,500 tax bill to $2,625. And, interest will be added to both
the penalty and the taxes.
Begin a criminal investigation. If the IRS suspects that you have gone too
far, the CID can investigate.
The CID usually gets information that leads to an investigation from one of
the following sources:
referrals from other IRS divisions, most often from auditors who
discovered unreported income during an examination
tips from law enforcement agencies —the IRS isn’t concerned with the
nontax crime itself, often a drug-related offense, but whether or not the
illegal income was reported.
Example:
When Morgan was arrested for suspected drug trafficking, $150,000 in cash
was in his car’s trunk. After his arrest, the local police notified the IRS
. The CID looked at Morgan’s last few tax returns, where he reported only $
35,000 of income per year. The CID immediately began a formal investigation.
tips from citizens—Ex-spouses or disgruntled employees and business
associates often contact the IRS. These people are called squeals. The CID
usually follows up only on well- documented tips. Many allegations are not
provable and are motivated by spite, and the CID doesn’t waste its time on
them. It may refer the case to the examination division, however.
IRS undercover or sting operations—CID agents often pose as buyers of
businesses to find off-the-books income. Unwary sellers who brag about
second sets of books and how much cash the business takes in get nailed.
Other undercover operations investigate gross discrepancies in reported
income and a taxpayer’s lifestyle. This is how the U.S. government finally
got Al Capone!
Example:
Roy owned a rather seedy looking pawn shop and was featured in a local
newspaper article on successful businesspeople. Roy proudly posed for the
paper in front of his waterfront home and Rolls Royce. Soon thereafter, Roy
was audited. The IRS wanted to know how someone lived so well while
reporting only $20,000 a year income. The audit turned into a lengthy CID
investigation. Two CID agents pored over six years of Roy’s financial
records, business and personal. Eighteen months later, Roy was indicted for
criminal tax evasion.
At the conclusion of the criminal tax investigation, the CID has two options
—drop it forever or recommend that the Justice Department prosecute. The
IRS, a part of the Treasury Department, cannot directly prosecute anyone. If
the investigation is terminated without prosecution, it doesn’t mean you’
ve gotten off completely. Your case will be sent to an auditor, who can
impose civil fraud penalties.
You will be pleased to know that in the great majority of investigations,
the CID does not recommend prosecution. The Justice Department will
prosecute only a select few cases. Therefore, the CID won’t waste its time
referring (and in some cases even seriously investigating) a case unless it
feels it has a sure winner.
If the CID does recommend prosecuting and the Justice Department gets a
conviction, you can be imprisoned, put on probation, fined, or all three.
For example, if you’re convicted of failing to file a tax return for three
separate years, you can be sent to prison for one year and fined up to $25,
000 for each year you didn’t file. The total could be three years in prison
and $75,000 in fines. You will also have a permanent criminal record.
That’s not all. After a criminal conviction, an auditor will slap civil
fraud and other penalties for underpayment of taxes. Combining criminal and
civil punishment does not constitute double jeopardy—a constitutional
guarantee against being tried, convicted, or sentenced more than once for
the same crime.
If you are prosecuted but not convicted, you will nonetheless probably be
audited.
IRS Criminal Investigations
The criminal investigation division, or CID, is the IRS police force. It’s
made up of 4,500 employees, based in Washington, DC. Investigators are
called special agents. They don’t wear uniforms, but they do carry badges
and have guns. Make no mistake—they are detectives highly trained by the
IRS and FBI. If someone identifies himself as an IRS special agent, you or
someone you know is under suspicion. Most special agents travel in pairs,
for their protection and to corroborate oral evidence gathered during an
investigation.
The CID is divided into general and special enforcement sections. Special
enforcement targets organized crime, drugs, and unions. General enforcement
watches ordinary taxpayers and everything else.
Will You Know If You’re Being Investigated?
Unless and until you are formally charged, you may not know that you’re
being investigated by the CID. The IRS does not have to tell you, but often
does. A friend, an employee, your accountant, your tax preparer, your lawyer
, or anyone else contacted by the IRS during the investigation might tell
you first. The IRS cannot legally swear these people to secrecy.
You might be able to find out indirectly if you are under investigation.
When a criminal investigation begins, IRS personnel must complete and file
Form 4135, Criminal Control Notice. This data is entered into your master
file in the IRS computer. Your tax account is frozen, meaning that no
refunds can be made or payments credited to your account.
To find out if Form 4135 has been filed, send a token tax payment for a year
you believe is under investigation—even if you’ve paid the tax already.
If a freeze is in effect, you may receive notice that your payment is being
held in a suspense account. Also request a computer printout of your account
for any year in question by calling 800-829-1040 or visiting your local IRS
office. The printout may indicate a Form 4135 filing or show that the
payment was not credited to your account without explanation.
Alternatively, the IRS may never send your requested statement if it has a
criminal investigation freeze code in the computer. If you call on the phone
to find out, IRS employees are told to not answer if you ask whether or not
a Form 4135 has been filed.
How Special Agents Conduct Investigations
In a recent year, 4,300 individuals were criminally investigated by the CID.
Only if the IRS has strong indications of wrongdoing does it send out its
elite police. Cases involving less than $20,000 in taxes are rarely
investigated. Criminal investigations start with a special agent
interviewing the taxpayer’s friends, business associates, professional
advisers, and anyone else who might have information. Later on the special
agents usually invite the targeted individual to speak to them.
CID investigations work in the reverse order of regular detective probes. “
Columbo,” “NYPD Blue,” or “Miss Marple” start with a dead body—and
then figure out whodunnit. Step 1 is the crime; Step 2 is finding the
culprit. This is the standard solving-the-mystery approach.
In contrast, IRS investigations begin with an allegation from a source,
usually an IRS auditor, collector, or informant, that a tax crime may have
been committed by you. Then special agents work at building a case against
you. Step 1 is the suspect; Step 2 is finding the crime. Special agents are
good at their work, too; they are among the best trained of all federal
employees (FBI Academy). And they have the full resources of the federal
government behind them.
Contacting Everyone Around the Target
CID investigations are unbelievably thorough, often taking a year or more.
The IRS spends more time investigating a criminal tax case than other police
departments devote to murder cases. This intensive use of federal resources
explains why so few people are charged with tax crimes. The CID recommends
prosecution only when it has built a rock solid case.
If you are under investigation, the special agent may talk to your friends,
family, neighbors, coworkers, employees, business associates, bankers,
insurance agents, and even travel agents and department stores. Even your
spouse may be contacted. Your mail may be monitored, in cooperation with the
Postal Service. While the IRS can’t open mail, it follows leads from
return addresses. The CID may get copies of bills from phone and credit card
companies, trail suspects, or get a court order authorizing a phone tap.
Special agents subtly intimidate businesspeople and bankers into giving
information. Don’t expect even your most trusted advisors to protect you if
the CID comes calling. Even your accountant can be compelled by the IRS to
give criminal evidence against you.
Attorney-Client Privilege
In a criminal matter, the only person who can’t be forced to speak about
you to the IRS is your lawyer. This is a special relationship given
protection under the law—called the attorney-client privilege. Your lawyer
cannot disclose to the IRS anything you tell her that relates to a criminal
tax matter. And, if an accountant is employed by your attorney to help her
render legal advice, the accountant’s work also falls under the attorney-
client privilege and cannot be disclosed to the IRS in a criminal matter.
The limited tax practitioner–client privilege does not extend to criminal
tax matters.
When IRS Special Agents Contact Your Associates and Friends
If you’re contacted by IRS special agents about another person, be wary.
Don’t answer any questions if there is any possibility you could be
connected to the individual under probe, such as a business partner. And
read “connected to” broadly. If you worked as the manager in a shop and
the owner is under investigation, you may not yet be a suspect, but there’s
a chance you will be. Keep quiet until you speak to a lawyer.
In any event, never lie to the CID. The law does not allow you to protect
others by withholding information or lying. It is legal, however, to tell
someone that the IRS was asking about them.
If someone tells you that she has been contacted in an IRS criminal
investigation of you and asks you what to say, don’t give her any
suggestions. It is a separate crime to ask someone to lie to the IRS. Also,
resist the urge to call the CID and ask what’s going on. Instead, call a
tax or criminal lawyer fast. Let them call the IRS.
If the CID Contacts You
If the CID is building a case against you, chances are you will be the last
person interviewed. By the time the CID agents contact you, they may have
looked at thousands of records and spoken to 20 potential witnesses—your
banker, ex-spouse, accountant, former employees, and others with knowledge
of your financial affairs. If the CID still wants to talk to you, more than
likely you are about to be recommended for prosecution. The only purpose for
the CID questioning you is to get a confession or other damaging admission
—the icing on the IRS’s cake.
Once you’re contacted as the target of an investigation, a special agent
must tell you so immediately. He must read to you a version of the Miranda
rights—the right to remain silent, the right to have an attorney, and the
warning that anything you say can be used against you. Believe him, it will
be. Answer only the question, “Are you August Fondue?”
It is highly unlikely that you’ll be arrested on the spot or even invited
to go to the IRS office. Simply state that you want to contact an attorney
and that someone will get back to them. Don’t call an attorney while the
special agents are present, unless they threaten you with immediate arrest,
or something similar, if you don’t cooperate. Wait until they leave, you
have calmed down, and you can speak freely. If you don’t know a criminal-
tax attorney, see Chapter 13 for tips on finding one.
How about trying to talk the special agents out of pursuing their case
against you? Forget it—it’s a terrible mistake. It makes no difference to
them if your mother is dying, you have money problems, or your marriage is
falling apart. Mentioning your problems, only strengthens the IRS’s
position; giving an excuse often shows that you knew what you did was wrong.
Similarly, don’t lie. Lying is as serious a crime as tax evasion.
caution
Keep your mouth shut—take this advice seriously. If you give the CID agents
any opening, you’re dead. They’ll start with soft background questions,
but before you know it, will have trapped you. And many CID questions won’t
be genuine—that is, the special agents already know the answers and are
asking only to see if you will lie or confess.
Questions typically asked by CID agents include:
Have you reported all of your income?
Where are your bank accounts and safe deposit boxes?
Can you tell us about the cars, boats, planes, and real estate that you
own?
Do you gamble?
What is the procedure for reporting sales in your business?
Do you keep a lot of cash on hand?
Who are your business associates?
Have you traveled out of the country recently?
Have you or any of your businesses been audited?
Faced with a barrage of questions from two trained agents who show up
unannounced, most people fall apart. They either blurt out a confession or a
transparent lie within five minutes. This gives the Justice Department the
rope to hang them with.
IRS Considerations in Deciding Whether or Not to Recommend Prosecution
The CID’s chief considerations in deciding to recommend prosecution is how
strong a case it has. If you were caught red-handed or confessed, you can be
sure of prosecution. But remember—for any crime, including a tax crime,
the government must prove your guilt beyond a reasonable doubt. If you keep
your mouth closed, a good criminal-tax lawyer may be able to mount a decent
defense. As a general rule, if you have some facts in your favor, the IRS
may not recommend prosecution and impose civil penalties (fines) instead.
The IRS looks closely at the case’s publicity value—locally or nationwide.
A prominent local doctor or movie star is a juicy plum. The agency firmly
believes that front-page headlines make would-be tax cheaters think twice.
The CID also analyzes personality traits of the individual target, including
age, physical and mental health, and previous criminal record. How would a
jury react to the person? Leona “Only the Little People Pay Taxes”
Helmsley was no doubt selected for prosecution because the IRS guessed she’
d be an unsympathetic figure. The judge and jury (and most Americans)
obviously agreed.
Finally, the CID looks at the amount you cheated the government out of. The
larger your indiscretion, the more likely the agents will recommend
prosecution. The typical amount of taxes owed in criminal cases is over $70,
000 and covers three or more years of cheating.
The bad news: When the CID recommends prosecution, and the Justice
Department accepts the case, the chances of conviction are at least 80%.
More than half of the people convicted go to prison even if they have no
prior criminal record.
The good news: The government is quite concerned with maintaining this high
rate of conviction. For every two people prosecuted, another one person
under suspicion is passed by or just tried in a civil proceeding.
Crimes With Which You Can Be Charged
If the CID recommends prosecution, it will turn its evidence over to the
Justice Department to decide the special charges. Individuals are typically
charged with one or more of three crimes: tax evasion, filing a false return
, or not filing a tax return.
Tax evasion or fraud. Tax evasion is defined as “intentional conduct to
defeat the income tax laws.” Any sort of tax scheme to cheat the government
can fall into this broad category. Tax evasion is a felony, the most
serious type of crime. The maximum prison sentence is five years; the
maximum fine is $100,000. (Internal Revenue Code § 7201.)
Filing a false return. Filing a false return is what it sounds like. Your
tax return contained a material misstatement, such as describing your line
of work as bricklaying when you are a bookie. More people are charged with
filing a false return than with tax evasion because in a filing-a-false-
return case, the government does not have to prove an intent to evade the
income tax laws—only an intent to file a false return. Filing a false
return is a less serious felony than tax evasion that carries a maximum
prison term of three years and a maximum fine of $100,000. (Internal Revenue
Code § 7206 (1).)
Failure to file a tax return. Not filing a return is the least serious tax
crime. It’s defined as intentionally failing to file a return when you were
obligated to do so. Not everyone must file tax returns. For example, only
those people earning above a specified amount must file. The minimum changes
from year to year. Not filing a tax return is a misdemeanor. The maximum
prison sentence is one year in jail and/or a fine of $25,000 for each year
not filed. The vast majority of nonfilers are never prosecuted criminally,
and only hit with civil fines.
Although technically not tax crimes, the CID also investigates and can
recommend prosecution for money laundering and filing false claims against
the IRS. Typically, these crimes are charged in the same case along with tax
crimes against the same individual or entity.
If You Are Prosecuted
Once the Justice Department receives a file recommended for criminal
prosecution, an Assistant U.S. Attorney reviews it. If he feels that the IRS
has a strong felony case, he will seek an indictment from a federal grand
jury, which usually goes along with the prosecution. You can be criminally
charged for a tax misdemeanor—such as not filing a tax return—without a
grand jury indictment.
If formally charged, you will either be arrested or, if you are not deemed a
flight risk, ordered to report before a federal judge to plead guilty or
not guilty. You might be required to post bail or be released on your own
recognizance.
If you ever find yourself in this position and don’t already have a
criminal or tax lawyer, get one immediately. Don’t delay, as the government
has already completed its investigation. Your lawyer will need time to
catch up and learn the government’s case. Keep heart; the government’s
case may be legally defective, or your attorney may recognize defenses to
the charges.
Should You Plead Not Guilty?
Unless you have made a plea bargain with the government before your first
court appearance, you should initially plead not guilty. Remember: The IRS
recommends for prosecution only those cases in which conviction seems a near
certainty. Justice Department weeds these cases out even further. Therefore
, it’s not surprising that over two-thirds of all defendants eventually
plead guilty without going to trial.
Most of these are plea bargains, meaning the accused agrees to plead guilty
if the Justice Department agrees to reduce or drop some charges, or both.
For example, if you are charged with three years of tax evasion, the
government may drop two years for a guilty plea to one year. Sometimes the
government will also agree to a favorable sentencing recommendation. However
, the final sentence will depend on a probation report, federal laws
governing minimum sentences, and the judge’s discretion.
What the Government Must Prove in a Tax Case
If you don’t plead guilty, you will eventually have a trial. At the trial,
the Justice Department and the IRS, working together, must prove you are
guilty of the crimes charged. Essentially, the government must show you
acted intentionally and that you are guilty beyond a reasonable doubt. You
are entitled to a trial by a jury, or you can choose to be tried by the
judge alone.
Intent. The primary element of any tax crime is intent. In legalese, this
intent is called willfulness. If the government can’t prove you acted
intentionally, you can’t be convicted. Put another way, you can’t be
convicted of a tax crime if you only made a mistake, even if it was a big
mistake. For example, if you didn’t file a tax return because you honestly
believed that 65-year-olds didn’t have to file any longer, you did not act
intentionally.
Before you senior citizens get carried away with this example, bear in mind
that to succeed, you will have to convince a jury that your mistaken belief
was honest. Given that most people remember watching their parents or
grandparents fill out returns—and many people, in fact, completed those
returns for their elderly relatives—you will have a hard time convincing
your 12 peers that your omission was an honest mistake. More believable is a
recent immigrant who did not report his income from investments made back
home, which he wrongly thought was tax-exempt.
Beyond a reasonable doubt. All crimes must be proven beyond a reasonable
doubt. If a judge or jury has any degree of doubt that you did what you were
accused of or acted intentionally, the government’s case will fail. For
instance, without additional evidence showing an intent to cheat the IRS, a
juror may not believe beyond a reasonable doubt that the immigrant who
omitted his foreign investment income was filing a false tax return. The
reasonable doubt standard is why the Justice Department prosecutes only
airtight cases.
Your Chance of Being Convicted of a Tax Crime
Not everyone charged with a tax crime is found guilty. For example, keep in
mind the story of Dr. Rudy Mays, a former client whose name has been changed.
Example:
Dr. Mays worked at an inner city clinic. Over 80% of his income was from
Medicare, with the rest paid mostly in cash. He was indicted for income tax
evasion when the IRS found that he had reported $240,000 in total income in
a year in which his Medicare income alone was $280,000.
Dr. Mays was offered a plea bargain —if he’d plead guilty, the charge
would be reduced and he’d receive probation, not a prison term. But this
plea bargain meant that Dr. Mays’ medical license would be revoked, ending
his career. He rejected the offer and went to trial.
Dr. Mays testified that he was a man of medicine, not a businessman. He
relied on his bookkeeper and accountant; he signed whatever they put in
front of him. The prosecuting attorney scoffed at this defense by telling
the jury that everyone bears the responsibility for the accuracy of their
tax returns. The jury sympathized with the good doctor and found him not
guilty.
P.S. Immediately after the trial, the IRS began an audit. Dr. Mays had to
pay thousands of dollars in taxes, interest, and fraud penalties, but at
least he stayed out of jail and kept his medical license.
In another case, Mr. Cheek, an airline pilot, was found guilty of tax
evasion. The U.S. Supreme Court reversed his conviction. (United States v.
Cheek, 498 U.S. 192 (1991).) Mr. Cheek claimed that he had formed a belief,
based on materials provided by a tax protester group, that certain income
tax laws did not apply to him. The trial judge told the jury not to consider
this as a defense to tax evasion. The Supreme Court, however, held that his
mistaken belief was a valid defense, and ordered Mr. Cheek to be retried.
The question in the new trial was whether Mr. Cheek’s belief was a good-
faith misunderstanding of the tax laws or was a criminal intent to evade
paying taxes.
Mr. Cheek wasn’t as lucky his second time around in court as he was his
first. At his new trial, Mr. Cheek raised the Supreme Court-approved defense
, but was convicted by a new jury of several tax crimes, anyway. The judge
sentenced him to one year and one day in prison and fined him $62,000. (Wall
Street Journal, March 25, 1992.)
If You Are Convicted of a Tax Crime
If you are convicted of a tax crime after putting the government to the
trouble of a trial, chances are eight in ten that you will be sent to
federal prison. The Federal Sentencing Guidelines and the judge determine
how long the sentence will be.
If, however, you reach a plea bargain without a trial, chances are better
that you will be fined and/ or placed on probation, given home
confinement, or sent to a halfway house, rather than sent to jail. Added to
the fine may be the costs incurred by the government in prosecuting you.
In general, public figures are most likely to go to jail. Back in the 30s,
President Hoover ordered that our income tax evasion law be used to put away
the notorious Al Capone. This is the only charge ever made to stick on
Scarface, who found his way to Alcatraz.
Today, instead of landing on the Rock, tax convicts are usually sent to a
Club Fed minimum security facility filled with bankers, lawyers, politicians
, and Wall Street sharpies. The average length of time served for a tax
crime is a little less than two years. If this sounds like a breeze, think
twice. Tax alumni of the federal prison system all agree that it was a
humiliating and crushing experience. And licensed professionals—lawyers,
doctors, stockbrokers, and CPAs—lose their professional licenses after
conviction.
Phillip S. Fry, author of Pay No Income Tax Without Going to Jail, was
apparently unclear on the concept. In 1986, he pleaded guilty to tax fraud
and, you guessed it, went to jail. Other tax criminals with whom you are
probably familiar and their prison terms include:
Pete Rose—five months
Chuck Berry—four months
Aldo Gucci—one year
Sun Myung Moon—18 months
Leona Helmsley—four years.
Richard Hatch failed to pay taxes on the $1,000,000 he won on the show
Survivor, but he didn’t survive the IRS police; he was sentenced to 51
months in federal prison.
One of my favorite stars of yesteryear, Sophia Loren, served 17 days in jail
in her native Italy for tax evasion. It appears that big stars get off
lighter in Italy than in the United States. So if you’re thinking of
evading taxes, maybe you want to brush up on your Italian and find a job in
Venice, Florence, or Rome.
Chapter Highlights
Tax fraud is more than carelessness or honest mistakes and can be
punished by the IRS either civilly or criminally or both.
The IRS seldom puts tax cheaters in jail but often imposes heavy fines.
See a criminal or tax attorney if the IRS is investigating you for a tax
crime. | b*********4
发帖数: 3542 | | w**********8
发帖数: 4112 | | g********d
发帖数: 19244 | 4 200刀也不一定有人肯干
mostly
【在 d********8 的大作中提到】
: According to the IRS, 75% of the tax cheating is done by individuals—mostly
: middle-income earners. Most of the rest of the cheating is done by
: businesses. Cash-intensive businesses and service providers, from self-
: employed handypeople to doctors, are the worst offenders.
: How People Cheat on Their Taxes
: Most cheating is from deliberate—actual or willful—underreporting of
: income. This is called tax evasion—the most commonly charged tax crime. A
: government study found the most underreporting of income was by self-
: employed restaurateurs, clothing store owners, and—you’ll no doubt be
: shocked—car dealers. Telemarketers and salespeople came in next, followed
| w**********8
发帖数: 4112 | | n****c
发帖数: 659 | | x*********9
发帖数: 1296 | 7 re
【在 n****c 的大作中提到】
: 晕，200伪币要我读完我都不干。
| t********1
发帖数: 3029 | | t********1
发帖数: 3029 | | h**********0
发帖数: 1957 | 10 200伪币看个标题还行
【在 n****c 的大作中提到】
: 晕，200伪币要我读完我都不干。
| | | h*******n
发帖数: 1216 | 11 scroll 下来 200伪币，这么长。。。。 | n*2
发帖数: 19062 | | l*******2
发帖数: 87 | 13 有文体要求么？要组织语言就很恶了。
咳咳。太长。还是算了。
包子是干什么的？逃。。 | C******e
发帖数: 104 | 14 一万多个words呀，坑人吗
需要看这篇文章的中文版的出不起翻译费？ 真可笑 | t****e
发帖数: 1749 | 15 RE
【在 n****c 的大作中提到】
: 晕，200伪币要我读完我都不干。
| r*********d
发帖数: 196 | 16 从没吃过大包子的进来看看，哪里知道，滚动条拉个没完啊。就是上200刀也不敢啊
mostly
【在 d********8 的大作中提到】
: According to the IRS, 75% of the tax cheating is done by individuals—mostly
: middle-income earners. Most of the rest of the cheating is done by
: businesses. Cash-intensive businesses and service providers, from self-
: employed handypeople to doctors, are the worst offenders.
: How People Cheat on Their Taxes
: Most cheating is from deliberate—actual or willful—underreporting of
: income. This is called tax evasion—the most commonly charged tax crime. A
: government study found the most underreporting of income was by self-
: employed restaurateurs, clothing store owners, and—you’ll no doubt be
: shocked—car dealers. Telemarketers and salespeople came in next, followed
| C*L
发帖数: 615 | | T*x
发帖数: 786 | 18 翻译好了，包子拿来！！！不是google translator翻的。
累死我了，手疼
==================================================================
按照美国国税局，75%的税作弊做个人 — — 大多是
中等收入的人士。考试作弊的其余大部分是通过
企业。资金密集型企业和服务提供商，从自我
受雇的 handypeople 的医生，都是最坏的罪犯。
人们如何欺骗他们的税
大多数作弊是从蓄意 — — 实际或故意 — — 少报
收入。这被称为逃税 — — 最常用征收税收犯罪。A
政府研究发现最少报的收入是由自我
受雇服装店主，食肆经营者，以及 — — 你无疑会
震惊 — — 汽车经销商。下一步，电话销售和销售人员位居其后
由医生、 律师 (天上 ！ 这），会计师 (天上，再次 ！），和
美发师。
企业负责人 over-deduct 与业务有关的开支 — — 如汽车和
娱乐 — — 骗子的流行歌曲遥远的第二个走了进来。
出人意料的是，美国国税局辩称只有 6.8%的扣除被夸大
或只是普通的骗子。
如果你是抓住了作弊
税收犯罪是最有可能被第一次在审计过程中发现的。如果您是
谎言被拆穿税由核数师，她可以要么拍你罚款或
美国国税局刑事调查组 (CID) 请参阅您的案例。在
绝大多数情况下的，该核数师不会请该 CID。
核数师怀疑你的欺诈行为
核数师被训练来寻找税务欺诈，这是一种形式的税项的迹象
逃税行为。税务欺诈被定义为蓄意的一意孤行
诈骗国税局 — — 诚实的错误之外，暗区。使用虚假的社会
社会保险号码，保持金融书籍，两套或声称失明
为你单时依赖配偶是税都明显的事例
欺诈。虽然审计寻找欺诈行为，但是，他们不会经常怀疑
它。他们知道税法是复杂，期望去找几个不小心
在每个税报税表的错误。他们会给你怀疑的利益
大部分的时间。
即使该核数师不引用该 CID 涉嫌的欺诈，她可以
罚款，称为民事处罚，如果您省略一块的收入
你的报税表。也可以是夸大或虚假的扣除及免税
受到欺诈民事罚款处罚 — — 例如，声称豁免
家属早已离开家，死了，或从不出生的人。欺诈
罚则也可以添加夸大其辞的扣除项目，例如，添加
零至 $2,000，使它的 200 元或声称伤亡损失
不存在的事故。
欺诈或疏忽？
在报税表上的一个错误可能会罚款 20%布告栏上你
税务条例草案 》。虽然不好，这肯定比税务欺诈的成本 — — 民间 75%
罚款。疏忽与欺诈之间的界限并不总是清楚的但是
甚至到国税和法院。
核数师被训练来现场常见的不法行为，称为"徽章的类型
欺诈"。示例包括两套书或没有任何业务
记录所有、 新鲜作出虚假收据和改变以增加检查
扣除。改变注销的支票很容易就能通过比较写
计算机上的支票或银行的语句进行编码的数字。
内部收入手册指示怀疑刑事税务欺诈的审计
联系美国国税局刑事调查组或 CID。在现实中，
核数师作出很少刑事转介。欺诈转介太
很多的文书工作。如果审计发现几个很明显假收据，他们
通常会悄悄地禁止他们与上移动。欺诈转介个案较多
通常由特殊项目审计。这些都是有针对性的审计
特定行业和专业，例如建筑承建商或
脊医。
警告：
核数师不会告诉你是否她犯了刑事欺诈转介。之一
指示，不过，可能是审计停止中途不明显
原因。但不要以为只是因为几个月通过了把欺诈转介
和你不会听到从该核数师。她很有可能只是背后的她
工作。
间接证明诈骗的方法
找到明确的通常包含由 IRS 欺诈的直接证明
夸大或虚假的扣除及免税。直接证明通常不是
找到由国税收入报告率偏低。相反，美国国税局依赖
四个主要的间接方法。
具体项目。如果你兑现支票收到您的业务和财力雄厚
这笔钱而不进入你的书中，这种检查是"特定
项"。它可以被视为欺诈意图的证据。如果该核数师
诈骗犯罪嫌疑人，她可谈谈您的业务客户比较你
银行账户存款及您从客户处收到的实际付款。
IRS 希望多个特定项目，使骗税案 — — 除非
该项目是几千美元。虽然你可能认为那个
两个项目因疏忽而被禁书 （或您的计算机崩溃或
或你失去了你的记录），15 或 20 省略的项目显示模式的欺诈行为。
银行存款。这是美国国税局最喜欢间接方法证明
未报告的收入，因为它是那么容易。核数师只是添加了所有
在您的银行帐户中的存款。如果总额超过你报的收入，
你可能会怀疑欺诈行为。
可能有一个完全合法的解释，如 nontaxable 源
银行存款 — — 贷款、 礼品、 遗产、 资产和税收的销售
获豁免的收入，如市政债券利息。此外，从一个转让
银行帐户，以另一种似乎是根据本多存款简单化
方法。这指出可疑的核数师。或放置在您
帐户可能属于未使用他们自己的朋友或亲属
出于某些原因的帐户。
支出。核数师计算你的生活开支，合计
信用卡收费支付你、 你写道，检查和添加已知或估计
现金支付的费用。如果总数大于您税报道
收入，核数师会怀疑欺诈。核数师可以引用统计
参考书籍展示各种食品等必需品的平均费用
和你的社区住房。
若要对此，解释你在哪儿买的钱来支付帐单。它可以
将储蓄从之前的几年，出售资产，或接受贷款或礼品。
若要去找你的生活开支，核数师经常问您完成 IRS 窗体
4822，每年的生活费用的声明。
提示
从来没有填写 IRS 形式 4822 列出您的生活开支。说，你没有
不跟踪的每一分钱，你花了一年，不想
猜猜。或者你会认为这是通过外交途径告诉该核数师，然后
扔掉窗体。IRS 不能惩罚你拒绝填写此
窗体。如果证明欺诈意图核数师，他就会用或
如果没有你的合作。不要为他做他的工作。
净资产。根据这种间接方法，核数师添加了所有您的资产
扣除所有您在开始和结束的课税年度的负债
根据审计。如果在你的净价值增加了 — — 你所拥有的减
你欠 — — 而不增加收入税前一年，您
可能被涉嫌诈骗。
再次，有很多有效的解释，以你的净价值如何
除了未上报的收入增加。例如，您可能收到
nontaxable 礼品或贷款或继承。或核数师可能会有
错误地将他的计算中包括欣赏。
民间税务欺诈的罚则
你可能永远不会面临刑事欺诈行为的惩罚。至少 98%的
时间，美国国税局处罚欺诈民事处罚 — — 添加到 75%的罚款
由于税收。例如，如果额外税款欺诈是 1 万元，
刑罚是 7500 元，共 17500 美元。利息会添加到两个
税务及欺诈行为的罚则，返回的日期开始，是由于备案，或
以后者为准。
防御所称的税务欺诈
最常提出税务欺诈指控的三防是现金
窖藏、 nontaxable 收入和诚实的错误。别指望到国税局
接受任何这些面值的防御措施。熟练的律师更好
能够比你要说服美国国税局。打击骗税像大脑
外科手术，不是自己动手的项目。
我住在离我的现金储备。只要美国国税局使用可以引发此防御
银行存款、 支出、 或净资产证明诈骗的方法。
没有任何法律 (尚未，反正) 反对埋葬任何数额的现金
在你的后院或存放在保险箱。IRS 上唯一的合法
关注您的现金持有量的问题是它已经从征税
收入，如果你报告了它对其纳税。可以理解是美国国税局
可疑的人持有大量的现金，而不是把它
在利息的帐户。
我靠着一个 nontaxable 的来源。收到的钱并不总是纳税
如上文所述的收入。您可能无辜获得免税财富
礼品、 贷款、 继承权和其他的方式。这个防御可以加
现金囤积防御。
我做一个诚实的错误。如果你在报税表上的错误，它不是
一定是欺诈。例如，您并未报导出售所得的利润
投资性房地产因为你认为你有两年时间进行再投资
税务方面的后果无所得。在现实中，法律只允许你
180 天。因为欺骗国税局的意图是必需的欺诈行为，您
错误地认为是税务欺诈指控的有效防御 — — 但是你可能
要说服法官或陪审团，它真的是一个错误。
警告：
别想躺在你走出欺诈指控。在有怀疑，让你
闭口。躺到 IRS 可以更糟糕。对权利
第五修正案保证自证其罪。你有
保持沉默 IRS 之前，每当有绝对权利
你可能会被控犯罪的可能性。美国国税局雇员可以躺在
达三年的监禁和 $100，导致重罪定罪
五万元。
美国国税局发现欺诈行为时的选项
如果美国国税局核数师认为你在骗你的税收，她有几个
选项。
忽略作弊。如果金额较小，美国国税局核数师会忽略
.通常情况下，核数师只需要该文件关闭，并把她桌上 — —
尤其是如果她找到了其他的重大调整。她很可能会
他留在那里，永远不会将您的文件转交 CID。
民事处罚。美国国税局核数师绘制线条在离谱作弊。
大部分将添加民事、 刑事处罚到您税条例草案 》，相对于
尤其是如果你的情况当作太小，无法将发送到该 CID。
小错的情况下核数师可以向您的帐单中添加罚款 20 %
如果她发现您税的错误是"精度相关"。如果她的结论
你欠其他 1,500 美元的税收，她可以添加罚款 300 元
使本条例草案至 1800 元。IRS 规定民事罚款约 25
每年百万次。
如果该核数师发现较严重的违法行为，不过 — — 特别是如果你
遗漏或 overdeduction 是欺诈行为 — — 她可以添加罚款 75%
$2,625 带来您 $1,500 税条例草案 》。利益将被添加到两个
罚款及税款。
开始刑事调查。如果美国国税局怀疑你走了太
到目前为止，该 CID 可以进行调查。
该 CID 通常获取信息，导致调查之一
以下资源：
从其它国税部门，从审计最常引用的人
在考试过程中发现未上报的收入
提示从执法机构 — — 美国国税局并不关心
nontax 案件本身，往往能一与毒品有关的犯罪，但是否
据报道非法收入。
示例：
摩根被捕涉嫌贩毒，现金 150,000 元
他的汽车行李箱里了。被捕后，美国国税局通知当地警方
.该 CID 望摩根的最后几个税报税表，那里他报告仅 $
35,000 的每年的收入。该 CID 立即开始进行正式调查。
从公民的技巧 — — 前配偶或心怀不满的员工与企业
同事经常联系 IRS。这些人被称为大声尖叫。该 CID
通常跟进，只对井-有记录的提示。并不是很多的指控
可证和出于怨恨，且该 CID 不上浪费时间
他们。不过可向考试科提交案件。
美国国税局卧底或刺操作 — — CID 代理往往构成的买家
找出书收入的企业。粗心的售卖商吹嘘
第二套书和现金的商业活动中得到多少钉。
其他卧底行动调查总差异报告
收入和纳税义务人的生活方式。这是如何，美国政府终于
有 Al Capone ！
示例：
罗伊拥有相当简陋看当铺，在本地特色
报纸上成功商人的文章。罗伊 · 自豪地构成的
他家的海滨的前面的纸张，劳斯莱斯。不久之后，罗伊
进行了审计。IRS 想知道有人住过这么好，而
报告一年的收入仅为 20,000 美元。审计变成冗长的 CID
调查。两种 CID 剂研读超过六年的罗伊的金融
商务及个人的记录。十八个月后，罗伊被起诉
刑事逃税。
该 CID 的税务犯罪调查结束后，有两个选项
— — 司法部起诉的推荐或永远放弃它。"
美国国税局、 财政部的一部分不能直接起诉任何人。如果
不起诉的情况下终止调查，并不意味着你 '
我完全没有离开。核数师，可以将发送您的案例
民事欺诈行为的刑罚。
你会很高兴知道，在绝大多数的调查，
该 CID 建议不起诉。司法部将
起诉只能选择几例。因此，该 CID 不会浪费时间
指的 （以及在某些情况下甚至认真调查） 一案除非它
感觉它有胜算。
如果该 CID 也建议起诉和司法部门获取
被定罪，可以被监禁，放在感化，被判罚款，或所有三种。
例如，如果你判税务文件未能返回三个
多年来分开，可以被送进监狱一年和罚款达 25
您没有文件每年万。总能在监狱中三年
和 75,000 元的罚款。此外可以将永久的犯罪记录。
这不是全部。后经过刑事定罪，核数师将一巴掌民间
欺诈和其他处罚少付税款。结合刑事和
民事处罚，并不构成双重危险 — — 宪法
因为受到审判，被定罪，或被判刑不止一次的保证
相同的犯罪。
如果你被起诉，但没有被定罪，您仍可能会
审核。
美国国税局刑事调查
美国国税局警务处刑事调查司或 CID，。它具有
4500 名员工，总部位于华盛顿的组成。调查者
称为特殊代理。不穿制服，但是他们不要携带徽章
并有枪。别搞错 — — 他们是训练有素的侦探
国税和联邦调查局。如果有人将自己标识为 IRS 特别代理，您或
您认识的人是嫌疑。两人一组，最特别的代理商旅行
为保护他们，及核实过程中收集的言词证据
调查。
该 CID 分为一般和特殊的执法部分。特别
执法目标有组织犯罪、 毒品和工会。一般执法
手表一般纳税人和其他一切。
你知道是否你正在被调查吗？
除非及直至被正式指控犯，你可能不知道你
正在调查该 CID。美国国税局并没有告诉你，但往往
没有。一位朋友，一名雇员，你的会计、 你税询，你的律师
或任何其他联系美国国税局在调查期间可能会告诉
你第一次。IRS 不能合法发誓保密这些人。
您可能能够找出间接是否你正在调查。
当刑事调查开始时，美国国税局人员必须完成和文件
窗体 4135，犯罪控制通知。此数据输入到你的主人
美国国税局计算机中的文件。您的税务帐户被冻结，意味着没有
可获得退款或付款记入您的帐户。
要找出是否已提交窗体 4135，发送一年的令牌纳税
你相信正在调查 — — 即使你已经已缴付税款。
如果冻结生效，您可能会收到通知，您的付款
在一个暂记帐举行。此外要求您的帐户的计算机打印输出
任何问题致电 800-829-1040 或访问您当地国税局一年
办公室。打印输出可能指示窗体 4135 提交的文件或证明
付款是不记入您的帐户没有解释。
另外，美国国税局可能从不发送您请求的语句若有
刑事侦查冻结在计算机中的代码。如果你打电话
要找出，美国国税局员工被告知不回答，如果你问是否
已提交窗体 4135。
如何特别代理商进行调查
近几年，该 CID 刑事调查了 4,300 人。
美国国税局有强烈迹象显示的不法行为，才不会它发送其
精英警察。涉及不少于 20,000 美元的税收的案件很少
调查。一个特殊的代理刑事调查入手
面试纳税人的朋友，商业合作伙伴专业
顾问和其他任何人可能有的信息。稍后特殊
代理通常邀请锁定的人要对他们说话。
CID 调查工作定期检测探头的反向顺序。“
科伦坡"尸体"纽约警察局蓝"或"玛普莱小姐"开始 — — 和
然后找出书。第 1 步是犯罪的 ；第二步找到
匪徒。这是标准的解决谜方法。
相比之下，美国国税局调查开头从一个源，指称
通常 IRS 核数师、 收集器或告密，可能有税收犯罪
你犯了。然后特工工作在构建针对一个案例
你。第 1 步是犯罪嫌疑人 ；第二步找到犯罪。是特工
好在他们的工作，过 ；他们是其中最好的培训所有联邦
(联邦调查局学院） 的雇员。他们有充分的联邦资源
在他们身后的政府。
接触目标周围的人
CID 调查是令人难以置信透彻，往往采取一年或更多。
IRS 花更多时间调查税务犯罪案件比其他警察
部门致力于杀人案件。这个联邦资源集约利用
解释为什么这么少人控税收犯罪。该 CID 建议
修建了岩石固体案件时，才提出检控。
如果您正在调查，特工可能跟你的朋友，
家人、 邻居、 同事、 员工、 业务伙伴、 银行家、
保险代理人，甚至旅行代理商和百货公司。即使你
配偶可联系。您的邮件可能会监视，与合作
邮政服务。虽然美国国税局无法打开邮件，因此会导致从
寄信人地址。该 CID 可能从电话和信用卡获得条例草案的副本
公司、 跟踪疑犯或获取授权电话水龙头法院命令。
特工巧妙地恐吓商人和银行家成给予
信息。别指望即使您最可信赖的顾问，如果你的保护
该 CID 来电话。即使你的会计可以会迫于以美国国税局
给刑事证据对你不利。
律师与当事人间特权
在刑事事宜，唯一能强迫他们谈论的人
你给 IRS 是你的律师。这是给予特殊关系
根据法律保护 — — 称为律师特权。你的律师
不能透露给 IRS 你告诉她有关刑事的话
税务事宜。并帮助她由你的受权人雇用一名会计师
提供法律意见、 会计的工作也属于书 ─
客户端的特权和不能披露，美国国税局在刑事事宜。
有限的税收 practitioner–client 权限不适用于刑事
税务事宜。
当美国国税局特别工程师联系你的同事和朋友
如果正在与您联系 IRS 特工对另一个人，小心。
如果有任何可能不要回答任何问题
连接到个人下探头，如商业伙伴。和
阅读"连接到"广泛。如果你工作在一家商店的经理和
正在调查的所有者，您可能不是受疑人，但有
你会有机会。直到你说到律师保持安静。
在任何情况下，从不说谎 CID。法律不允许您保护
其它被隐瞒信息或躺着。它是合法的但是，要告诉
IRS 问他们的人。
如果有人告诉你她已联络美国国税局刑事
你的调查，并要求您要说，不给她任何什么
建议。它是要问某人向美国国税局撒谎单独一项罪行。此外，
不要匆忙地调用该 CID 和问什么。相反，调用
税或快速的刑事律师。让他们打电话 IRS。
如果该 CID 与您联系
如果该 CID 构建一个案例对你不利，机会是你将是最后一次
接受采访的人。CID 代理商与您联系的时候，他们可能会有
望着数千条记录，20 潜在证人说话 — — 你
银行家、 前配偶、 会计、 前雇员，和其他人的知识
您的金融事务。如果该 CID 仍想和你说话，多个
有可能你要建议提出检控。唯一目的
质疑你的 CID 是获取口供或其他破坏性入场
— — 美国国税局的蛋糕上的糖衣。
一旦你与作为目标的调查，特别代理联系
必须告诉你答案立即。他必须给你读一个版本的米兰达
权利 — — 保持沉默权、 律师的权利，
你说可以用对您发出警告。相信他的话，它将
是的。回答这个问题只，"你是八月一火锅吗？"
您会当场被捕或甚至邀请的可能性很小
到国税局办公室去。简单地说明您要咨询律师
有人会回他们。不要叫同时律师
特工都存在，除非他们威胁你，立即逮捕，
或类似的如果你不合作的事情。等待，直到他们离开，你
已经平静下来，和你可以畅所欲言。如果您不知道刑事-
税务律师，找一个提示，请参阅第 13 章。
如何试图说服特工的追求他们的案例
针对你吗？忘了它 — — 这是一个可怕的错误。没什么区别，
如果你的母亲死，你有了钱的问题，或您的婚姻是他们
散架了。提到你的问题，只有加强美国国税局
位置 ；给经常显示你知道你做了什么的借口是错误的。
同样地，不要撒谎。躺在偷税漏税是一样严重的罪行。
警告：
请闭上你的嘴 — — 认真对待这一建议。如果你给该 CID 代理
任何空缺职位，你死了。他们就会开始带着柔和的背景问题，
但你知道它之前，会有困你。许多 CID 问题不会
是真的 — — 就是特工已经知道答案，和是
仅要见你会撒谎或承认。
通常由 CID 代理问及的问题包括：
你有报告所有的你的收入吗？
您的银行帐户和保险箱在哪里？
你能告诉我们关于车、 船、 飞机和房地产，您
自己吗？
你以赌博吗？
用于在您的业务报告销售的过程是什么？
你手上保持大量现金吗？
谁是您的业务将关联？
您最近已在国外旅行吗？
您或您的企业进行了审计吗？
面对一大堆问题，从两个受过训练的代理商现身
突然，大多数人分崩离析。他们要么脱口而出逼供或
在 5 分钟内的透明谎言。这给司法部门
将其与挂绳子。
在决定要建议提出检控 IRS 注意事项
该 CID 决定建议起诉主要考虑的问题是如何
强案就有。如果您被当场抓住或承认，你可以
确保被起诉。但请记住 — — 任何犯罪，包括税收犯罪，
政府必须证明你的罪孽超越合理怀疑。如果你保持
嘴巴闭，一个好的刑事税务律师可能无法装入体面
防御。作为一般规则，如果您有一些事实对你有利，美国国税局
不可能建议提出检控，而施加民事处罚 （罚款）。
IRS 审视案件的宣传价值 — — 本地或全国范围内。
多汁的梅花突出当地的医生或电影明星。该机构坚决
认为头版头条新闻使潜在的税务问题三思。
该 CID 也会分析人格特质的单个目标，其中包括
年龄、 体质和心理健康和以前的犯罪记录。如何将
陪审团作出反应的人吗？利昂娜"只有很少的人付税"
因为美国国税局猜到她无疑顶级选择起诉 '
d 是麻木不仁的图。法官和陪审团 （和大多数美国人）
显然同意。
最后，该 CID 看你骗政府出的数额。"
大你轻率，就越可能会推荐代理
起诉。在刑事案件中拖欠税款的典型数量则超过 $70，
000 个，涵盖三个或更多多年的作弊。
坏消息： 该 CID 时建议提出检控和司法
部门受理案件，被定罪的几率至少 80%。
超过一半的被定罪的人去坐牢，即使他们有无
前科。
好消息： 政府是非常关注维持这个高
定罪率。每两人起诉，另一个人
被怀疑被通过，或只是尝试在民事诉讼。
您可以被控罪行
如果该 CID 建议提出检控，它将交给它的证据
司法部决定的特别收费。通常是个人
一个或多个的三类罪行被控: 偷税漏税、 提交虚假回报
或不提交报税表。
偷税漏税或欺诈行为。偷税漏税被定义为"故意行为，
打败所得税法"。任何一种欺骗政府税计划
会掉入此广泛的类别。偷税漏税是一项重罪最
严重犯罪类型。最高刑罚为五年 ；"
最高罚款是十万元。(国内收入法 》 § 7201)。
提交虚假的回报。提交虚假回报是这听起来像。你
报税表所载的重大错报，如描述您的线路
砌筑时经纪工作。更多的人被控
提交虚假回报比与偷税漏税，因为在提交一份文件--假-
返回的情况下，政府并没有证明意图逃避
所得税法 — — 只有虚假报税的意图。提交虚假
返回是一项较不严重重罪比带来最大的偷税漏税
监狱任期三年，最高罚款十万元。（内部收入
代码 § 7206 （1））。
报税时失败。不申报的回报是最严重的税
犯罪。它被定义为故意未能报税，你的时候
这样做的义务。不是每个人都必须提交的报税表。例如，只有
这些人的收入超过某一指定数额必须的文件。最小的更改
从一年到一年。不提交报税表是轻罪。最大值
被判处有期徒刑监狱和/或罚款二万五千元，每年为一年
没有提交。绝大多数的 nonfilers 永远不会被检控，
和只达到民事罚款。
虽然从技术上讲没有税收犯罪，该 CID 还调查，并可
洗黑钱及打击虚假索赔的建议提出检控
IRS。通常情况下，这些罪行的收费是同案加税
对同一个人或实体的罪行。
如果你被检控
一旦司法部门收到的文件建议用于刑事
检控、 助理美国律师审查它。他认为，如果美国国税局
具有强烈的重罪的情况下，他将寻求从联邦隆重的公诉
陪审团，通常伴随着起诉。您可以在刑事
被控税轻罪 — — 如未提交的报税表 — — 无
陪审团提出。
如果正式起诉，也会被逮或者，如果您不被视为
飞行风险，一名联邦法官面前报告奉命认罪或
不认罪。您可能需要保释金或释放自己
担保。
如果您曾经发现自己在这个位置，已经不
刑事诉讼或税务律师，立即获得一个。作为政府不要延迟
已完成调查。你的律师会需要的时间
赶上，了解政府的案件。保持心 ；政府
案例可能是法律上有缺陷，或者你的受权人可能认识到防御
收费。
应你认罪不吗？
除非您已经与之前你第一次政府讨价还价的辩诉交易
法院出庭，你应该首先认罪不。请记住： 美国国税局
建议只在其中定罪，似乎这些案件起诉近
确定性。司法部杂草这种情况下甚至更进一步。因此
并不奇怪，超过三分之二的所有被告最终
不用去审讯认罪。
他们中的大部分是认罪的便宜货，意味着被告同意认罪
如果司法部同意减少或除去一些费用，或两者。
例如，如果您被控逃税，三年
政府可能会下降认罪一年到两年。有时
政府也会同意，有利量刑建议。不过
最后一句将取决于试用报告，联邦法律
关于最低的句子和法官的自由裁量权。
政府在税收情况下必须证明什么
如果你不认罪，你最终会有审判。在审判时，
司法部和美国国税局，共同合作，必须证明您是
被控犯有罪行。实质上，政府必须拿出你
故意行事，你是有罪超越合理怀疑。你
有权审判由陪审团，或者你可以选择由审判
判断一个人。
意图。任何税收犯罪的第一要素是意图。法律术语，在这
意图被称为强健。如果政府不能证明你采取行动
有意，你不能定罪。换句话说，你不能
税收犯罪定罪如果你只是犯了错误，即使是大
错误。例如，如果您没有提交报税表，因为你坦白
65 岁没有文件不再，相信你不采取行动
故意。
你半价忘乎所以，此示例之前，请紧记
要想成功，你将不得不说服陪审团，您错误地认为
是诚实的。考虑到大部分人都记得看着他们的父母或
祖父母填写的回报 — — 很多人，事实上，完成那些
返回年老的亲人 — — 你会有难令人信服
12 同行你遗漏是个诚实的错误。更为可信是
没有报告他所作的投资收入的新移民回
回家，因为他错误地认为这是免税的。
超越合理怀疑。所有罪行必须都证明超过合理
疑问。如果法官或陪审团有任何疑问你做了你是什么程度
被指控或故意采取行动，政府将会失败。对于
实例中的，没有其他证据显示意图欺骗美国国税局，
陪审员可能不会相信超越合理怀疑，移民的人
省略他的外国投资收入提交虚假的报税表。"
合理的怀疑标准是为什么司法部起诉只
密闭的情况。
你的机会的税收犯罪被判
并非所有人都被控以税收犯罪是判定有罪。例如，保留
介意博士鲁迪 · 梅斯表示，以前的客户已更改其名称的故事。
示例：
梅斯博士在市中心的诊所工作。他的 80%以上是收入的从
医疗保险，其余大部分是以现金支付。他被指控为所得税
当美国国税局发现他所报告中的入息总额 240,000 元
一年之后，他独自的医疗保险收入是 280,000 美元。
梅斯博士获得了辩诉交易 — — 如果他会认罪，收费
将会减少，他将得到缓刑，不监禁。但是，这
辩诉交易意味着会撤销梅斯博士的医疗器械许可证，结束
他的职业生涯。他拒绝该提议，去审判。
梅斯博士作证说他是一个男人的药，不是一名商人。他
依赖于他的簿记员和会计师 ；他在签署他们无论放
他面前。检查官告诉嘲笑这个防御
陪审团，每个人都承担责任的准确性及其
报税表。陪审团同情好的医生，发现他不
即属犯罪。
附言： 美国国税局试用之后立即开始进行审计。博士玉米不得不
花上几千美元的税收、 利息和欺诈行为的惩罚，但在
至少他呆牢狱之灾，保持他的医生执照。
另一种情况，先生的脸颊，航空公司的飞行员，被判犯有税
逃税行为。美国最高法院推翻他的信念。(美国 v。
脸颊，498 美国 192 (1991)。）脸颊先生声称他养成了一种信念，
基于税抗议组，那一定收入的人所提供的材料
税务法例并不适用于他。主审法官对陪审团不愿考虑
这为逃税的防御。最高法院，但是，认为他
错误地认为是有效的防御，并下令重审先生脸颊。
在新试验中的问题是先生脸颊信仰是否好-
信仰误会税的法律或被犯罪意图逃避
缴纳税款。
先生脸上并不是那么幸运他第二次的时间围绕在法庭中他就是他
第一次。在他新的审判，脸颊先生提出的最高法院批准的防御
但无论如何新陪审团的几种税收犯罪，被定罪。法官
判处他入狱一年零一天和他的罚款 62,000 元。(墙
街头杂志，1992 年 3 月 25 日。）
如果你税收犯罪的罪名成立
如果你经过政府税收犯罪的罪名成立
麻烦的审判，机会是八中十，你将被发送到
联邦监狱。联邦判刑指引和法官决定
这句话会多长时间。
如果，然而，达到不经审判辩诉交易，很好
您将会被罚款和/或判接受感化，给家里
分娩，或发送到中途之家，而不是送往监狱。添加到
罚款可能是政府在起诉你所付出的成本。
一般情况下，公众人物是最有可能去蹲监狱。早在 30 年代，
胡佛总统下令我们所得税逃税行为的法律用来放
臭名昭著的 Al Capone。这是唯一收费要坚持做过
失恋的主角，他找到恶魔的人。
今天的降落在岩石上，而不是税收囚犯通常发送到
充满了银行家、 律师、 政治家的俱乐部美联储最起码的安全设施
与华尔街紧箍咒。时间服务的一种税平均长度
犯罪是略少于两年。如果这听起来像一阵清风，认为
两次。税收都同意这是联邦监狱系统的校友
羞辱和破碎的经验。领有牌照的专业人士 — — 律师，
医生、 股票经纪人和注册会计师 — — 失去他们的行医执照后
被定罪。
菲利普 · 南联盟，支付无入息税不会进监狱，作者是
在概念上显然是不清楚。1986 年，他承认犯有税务欺诈
并且，您猜对了，而进了监狱。你是跟其他税罪犯
熟悉和服刑可能包括：
皮特 · 玫瑰 — — 五个月
查克 · 巴瑞 — — 四个月
阿尔多 · 古奇 — — 一年
日月明 — — 18 个月
前额 — — 四年。
理查德 · 孵化未能付税显示他赢得 1,000,000 元
幸存者，但他也未能幸免 IRS 警察 ；他被判处 51
在联邦监狱中的几个月。
昔日，索菲亚，我最喜欢明星之一 17 天送达监狱
她因逃税的本机意大利。看来大明星下车
意大利比美国更轻。所以，如果你在想的
偷税漏税，也许你想温习你的意大利语和找到一份工作
威尼斯、 佛罗伦萨、 或罗马。
章亮点
税务欺诈为多粗心或诚实的错误可以
承担民事或刑事处罚由 IRS 或两者。
IRS 很少把税务问题放在监狱里，但往往实行重罚。
如果美国国税局正在调查你的一种税，看到刑事诉讼或税务律师
犯罪。
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【在 d********8 的大作中提到】
: According to the IRS, 75% of the tax cheating is done by individuals—mostly
: middle-income earners. Most of the rest of the cheating is done by
: businesses. Cash-intensive businesses and service providers, from self-
: employed handypeople to doctors, are the worst offenders.
: How People Cheat on Their Taxes
: Most cheating is from deliberate—actual or willful—underreporting of
: income. This is called tax evasion—the most commonly charged tax crime. A
: government study found the most underreporting of income was by self-
: employed restaurateurs, clothing store owners, and—you’ll no doubt be
: shocked—car dealers. Telemarketers and salespeople came in next, followed
| c********2
发帖数: 377 | | m*r
发帖数: 37612 | 20 seems even $20 won't get any one interested
mostly
【在 d********8 的大作中提到】
: According to the IRS, 75% of the tax cheating is done by individuals—mostly
: middle-income earners. Most of the rest of the cheating is done by
: businesses. Cash-intensive businesses and service providers, from self-
: employed handypeople to doctors, are the worst offenders.
: How People Cheat on Their Taxes
: Most cheating is from deliberate—actual or willful—underreporting of
: income. This is called tax evasion—the most commonly charged tax crime. A
: government study found the most underreporting of income was by self-
: employed restaurateurs, clothing store owners, and—you’ll no doubt be
: shocked—car dealers. Telemarketers and salespeople came in next, followed
| | | M*W
发帖数: 50 | 21 牛人啊，赞！
【在 T*x 的大作中提到】
: 翻译好了，包子拿来！！！不是google translator翻的。
: 累死我了，手疼
: ==================================================================
: 按照美国国税局，75%的税作弊做个人 — — 大多是
: 中等收入的人士。考试作弊的其余大部分是通过
: 企业。资金密集型企业和服务提供商，从自我
: 受雇的 handypeople 的医生，都是最坏的罪犯。
: 人们如何欺骗他们的税
: 大多数作弊是从蓄意 — — 实际或故意 — — 少报
: 收入。这被称为逃税 — — 最常用征收税收犯罪。A
| C*Q
发帖数: 148 | 22 还是用了翻译软件的吧
【在 M*W 的大作中提到】
: 牛人啊，赞！
| m*****s
发帖数: 1402 | 23 我记得翻译的价钱是1000 个字30 刀。
你这里都上100 了吧 |
|
