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  2. Taxation of illegal income in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_illegal_income...

    [16] Similarly, tax deductions and credits are denied where for illegal bribes, illegal kickbacks, or other illegal payments under any Federal law, or under a State if such State law is generally enforced, if the law "subjects the payor to a criminal penalty or the loss of license or privilege to engage in a trade or business."

  3. Tax evasion in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_evasion_in_the_United...

    The U.S. Internal Revenue Code, 26 United States Code section 7201, provides: Sec. 7201. Attempt to evade or defeat tax Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 ...

  4. Tax noncompliance - Wikipedia

    en.wikipedia.org/wiki/Tax_noncompliance

    In particular, in the American legal system, tax evasion is a criminal action disciplined by 26 US Code §7201, [12] under which the taxpayer who fails to pay or willfully underpays his tax liability (i.e., with criminal mens rea like stated in the James v. United States) will undergo criminal penalties. On the other side of the coin, tax ...

  5. Tax Fraud and Tax Evasion Penalties Explained - AOL

    www.aol.com/tax-fraud-tax-evasion-penalties...

    Civil fraud: If the IRS believes you have committed tax evasion, but the offense is not considered criminal, you could face a penalty of 75% of the tax underpayment attributable to fraud.

  6. Tax Fraud and Tax Evasion Penalties Explained - AOL

    www.aol.com/finance/tax-fraud-tax-evasion...

    For premium support please call: 800-290-4726 more ways to reach us

  7. What Is Tax Evasion? - AOL

    www.aol.com/tax-evasion-175837370.html

    Tax evasion is a willful refusal to pay taxes that you owe, including income taxes, capital gains tax and even property tax. If you try to hide your income from the IRS and under-report what you ...

  8. IRS penalties - Wikipedia

    en.wikipedia.org/wiki/IRS_penalties

    Penalty for Failure to Timely Pay Tax: If a taxpayer fails to pay the balance due shown on the tax return by the due date (even if the reason of nonpayment is a bounced check), there is a penalty of 0.5% of the amount of unpaid tax per month (or partial month), up to a maximum of 25%.

  9. Pyramiding (tax evasion) - Wikipedia

    en.wikipedia.org/wiki/Pyramiding_(tax_evasion)

    [1] [2] In the United States, employers may face federal as well as state criminal penalties for engaging in pyramiding. [3] Pyramiding is one of the more common forms of employment tax evasion. [4] The term "pyramiding" refers to the accumulation of tax liability from each successive failure to remit payments. [5]

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