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  2. Falsifying business records - Wikipedia

    en.wikipedia.org/wiki/Falsifying_business_records

    Under New York State law, falsifying business records in the second degree is a class A misdemeanor, while falsifying business records in the first degree is a class E felony. [1] The elements for the misdemeanor second-degree crime are: A person is guilty of falsifying business records in the second degree when, with intent to defraud, he:

  3. Circular 230 - Wikipedia

    en.wikipedia.org/wiki/Circular_230

    Circular 230 contains rules of conduct in preparing tax returns. [14] Persons preparing tax returns must not: Take a position on a tax return unless there is a realistic possibility of the position being sustained on its merits. Frivolous tax return positions are prohibited. Unreasonably delay prompt disposition of any matter before the IRS.

  4. Classes of offenses under United States federal law - Wikipedia

    en.wikipedia.org/wiki/Classes_of_offenses_under...

    Class Maximum prison term [1] Maximum fine [2] [note 1] Probation term [3] [note 2] Maximum supervised release term [4] [note 3] Maximum prison term upon supervised release revocation [5] Special assessment [6] [note 4] Felony A Life imprisonment (or death in certain cases of murder, treason, espionage or mass trafficking of drugs) $250,000: 1 ...

  5. IRS Updates Penalties for Late Tax Returns in 2024 ... - AOL

    www.aol.com/irs-updates-penalties-tax-returns...

    For individuals, understating your tax liability by 10% of the tax required to be shown on your tax return or $5,000 — whichever is greater — is considered a substantial understatement.

  6. Misdemeanor - Wikipedia

    en.wikipedia.org/wiki/Misdemeanor

    In the US, graffiti is a common form of misdemeanor vandalism, although in many states it is now a felony. A misdemeanor is considered a crime of lesser seriousness, and a felony one of greater seriousness. [2] The maximum punishment for a misdemeanor is less than that for a felony under the principle that the punishment should fit the crime.

  7. 'This is a gift': The IRS is waiving $1 billion in penalties ...

    www.aol.com/finance/gift-irs-waiving-1-billion...

    The federal tax agency announced on Dec. 19 that it’s waiving $1 billion in penalties tied to overdue bills from the 2020 and 2021 tax years — when the IRS temporarily suspended the mailing of ...

  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%.

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