2008 CRIMINAL TAX MANUAL
This Manual provides only internal Department of Justice guidance. It is not intended to, does not, and may not be relied upon to create any rights, substantive or procedural, enforceable at law by any party in any matter civil or criminal. Nor are any limitations hereby placed on otherwise lawful litigative prerogatives of the Department of Justice. |
1.00 |
|
|
2.00 |
||
3.00 |
||
4.00 |
||
5.00 |
||
6.00 |
||
7.00 |
||
8.00 |
||
9.00 |
Willful Failure to Collect or Pay Over Tax (26 U.S.C. § 7202) |
|
10.00 |
Failure to File, Supply Information, or Pay Tax (26 U.S.C. § 7203) |
|
11.00 |
Fraudulent Withholding Exemption Certificate (26 U.S.C. § 7205(a)) |
|
12.00 |
||
13.00 |
Aid or Assist False or Fraudulent Document (26 U.S.C. § 7206(2)) |
|
14.00 |
Removal or Concealment With Intent to Defraud (26 U.S.C. § 7206(4)) |
|
15.00 |
||
16.00 |
Fraudulent Returns, Statements, or Other Documents (26 U.S.C. § 7207) |
|
17.00 |
||
18.00 |
||
19-20 |
Reserved |
|
21.00 |
||
22.00 |
False, Fictitious, or Fraudulent Claims (18 U.S.C. §§ 286, 287) |
|
23.00 |
Conspiracy to Commit Offense or to Defraud the U.S. (18 U.S.C. § 371) |
|
24.00 |
||
25.00 |
||
26.00 - 29.00 [Reserved] |
||
30.00 |
||
31.00 |
||
32.00 |
||
33.00 |
||
34.00 - 39.00 [Reserved] |
||
40.00 |
||
41.00 |
||
42.00 |
||
43.00 |
||
44.00 |
||
|
||
|
Jury Instructions: |
|