Tax evasion, whether by individuals or businesses, is a serious problem in the United States. This is especially true for owners of nightclubs, bars, restaurants and other predominantly cash ventures, since cash is harder to trace. In trying to combat this offense, the federal government has established definite parameters to prosecute the different forms of illegal conduct that constitute this crime.
Under federal law, there are generally two forms of tax evasion pursuant to 26 U.S.C. §7201: the willful attempt to evade or defeat the assessment of a tax, and the willful attempt to evade or defeat the payment of a tax. Both offenses have three similar elements that the government must prove for conviction.
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