While the IRS has conceded that “avoidance of taxes is not a criminal offense” and “any attempt to reduce, avoid, minimize or alleviate taxes by legitimate means is permissible,” the IRS has established two tracks (civil and criminal) by which to determine whether one person’s “tax avoidance” has become the Government’s alleged “tax evasion.” We will examine what constitutes criminal tax activity vs. civil tax liability, followed by a case study, and how to deal with clients going down this path.
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