concealing source of income

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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Summary of federal criminal charges relating to bankruptcy

November 28, 2010
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The most common bankruptcy crime is known as bankruptcy fraud, and it is prosecuted under 18 USC 152. The statute makes it a criminal offense for the debtor to conceal assets, make a false oath or declaration, transfer property into the name of another, extort money, or falsify or withhold records of finances or property. […]

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