There is an old English saying, usually attributed to Benjamin Franklin, that “nothing in our lives is certain except death and taxes.” As is seen frequently in mass media, many wealthy individuals, politicians and corporations attempt to dodge one of these life certainties. However, if in attempting to avoid one of these certainties, violations are committed, the consequences are severe and will not be pardoned, not even in death.

A recent illustration involves the loss by the Caribbean community of Lowell Hawthorne, founder and CEO of the franchise Golden Krust Caribbean Bakery & Grill (Golden Krust), known for its staple Jamaican style beef patties. Golden Krust is a popular chain that Hawthorne started in 1989, which developed into a national franchise with over 120 restaurants in nine states. In addition, Golden Krust patties are sold by most supermarkets, including Costco, in over 30 states and also served to students in New York City public schools. Lowell documented his company's success in his 2012 publication, “The Baker's Son,” and he also appeared in a 2016 episode of CBS' “Undercover Boss.” With such great achievement, it was a shock that the 57-year-old Jamaican born entrepreneur was found dead from a self-inflicted gunshot wound. Lowell was allegedly driven by “fears that the Feds were investigating him for evading millions of dollars in taxes.”

Tax evasion is a serious crime that can ultimately lead to substantial penalties and incarceration up to five years. In general, the Internal Revenue Code §7201 creates two kinds of tax evasion: 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. While death may end a criminal case against an individual to a certain extent, death in and of itself does not defeat the payment of the taxes, penalties and interest that the individual may owe, or prevent further prosecution of the individual's business.