Internal Revenue Service

Failure to report more than $10,000 cash: felony under federal law

January 16, 2011
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A person who is self-employed would probably always prefer cash payment from customers over credit cards or personal checks. But the self-employed should be wary of federal laws concerning reporting cash payments. Intentional violation of cash reporting laws can result in felony charges. The federal government watches small business closely in a number of ways. [...]

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Mail fraud charges under federal law

December 11, 2010
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Of all the federal charges filed by the United States Attorney, probably the most frequently used charge in white collar criminal cases would be mail fraud. The mail fraud statute is Title 18, United States Code, Section 1341. The reason for its prevalence in white collar prosecutions is that it applies to almost any scheme [...]

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Conspiracy to defraud the United States: elements and sentencing

December 4, 2010
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The federal conspiracy statute is Title 18, United States Code, Section 371. Conspiracy is the agreement to commit a criminal offense. A conspiracy charge has penalties in addition to those for the offense that was agreed upon. The federal statute establishes two types of conspiracies: Conspiracies based on an agreement to commit a federal offense; [...]

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A summary of federal perjury laws

December 3, 2010
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If a person testifies falsely after taking the oath, or writes a false statement on a document supported by affidavit, he can be prosecuted for perjury. The act is a criminal offense where the person knew the testimony or statement was false. The states have their own laws on perjury when the offense takes place [...]

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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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