26 USC 7201

Overview of tax evasion and its elements

September 29, 2011
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In order to convict the accused during trial for tax evasion, the United States Attorney must prove beyond a reasonable doubt each and every one of the elements of the offense. Failure to prove any element beyond a reasonable doubt must result in an acquittal. The crime of tax evasion is found at Title 26, […]

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An overview of federal money laundering statutes

February 6, 2011
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The United States government keeps close watch on financial activity both for tax collection purposes and law enforcement. Tracking the flow of cash through small businesses has proven to be a useful tool for federal agents investigating large scale criminal organizations. Money laundering, generally, is the practice of using a business to conceal cash or […]

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Federal court jurisdiction over criminal conduct

December 2, 2010
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Many people believe that crossing state lines is what determines whether conduct can result in federal criminal charges. However, the issue of federal jurisdiction is more complicated than that. Activity that occurs in one state can be subject to federal prosecution. Understanding federal criminal jurisdiction requires a look back at history. The United States is […]

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