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2035. Use Of Other Criminal Statutes

Section 1001 of Title 18 can be used both in cases involving the filing of a false CTR, CMIR, or FBAR. Other possible Title 18 charges for currency offenses include 18 U.S.C. § 371 (for a conspiracy to avoid filing the currency transaction reports), 18 U.S.C. § 1341 (mail fraud), and 18 U.S.C. § 1343 (wire fraud). A false response on an income tax return or on IRS Form 4683 may involve perjury under 26 U.S.C. § 7206.

[cited in JM 9-79.200]

Updated January 17, 2020