LYCOS RETRIEVER 
Tax Evasion
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Tax evasion is a criminal offense under federal and state statutes. A person who is convicted is subject to a prison sentence, a fine, or both. The failure to file a federal tax return is a misdemeanor, but a consistent pattern of failure to file for several years will constitute evidence that these failures were part of a scheme to avoid the payment of taxes. If this pattern is established, the violator may be charged with a felony under section 7201 of the Internal Revenue Code.
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After a brief introduction the paper reviews the literature on tax evasion that was written from an ethical perspective. One of the most comprehensive twentieth century works in this area was undertaken by Martin Crowe, who published a doctoral dissertation on this subject in 1944. More recent comprehensive works on the philosophy of taxation and public finance were published by McGee in 1998 and 2004.
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The royal visit to Spain saw the signing of two accords, one for the avoidance of double taxation and prevention of tax evasion; and the other a memorandum of understanding between the two health ministries for cooperation in the health sector. Saudi Arabia and Spain agreed to set up a $5-billion investment fund to finance joint development projects in infrastructure, energy, new technologies, the defense industry and tourism mainly in Saudi Arabia, the Middle East and North Africa, informed sources said.
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The indictment alleges an elaborate tax evasion scheme in which Francis transferred more than $15 million from a bank account in Bermuda to a Morgan Stanley brokerage account in Irvine. The account was held in the name of Rothwell Limited, a Cayman Islands corporation that the indictment said Francis controlled.
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Tax evasion requires some overt, affirmative act that would constitute an evasion or attempted evasion of tax. See Sansone v. United States, 380 U.S. 343, 351 (1965); Spies v. United States, 317 U.S. 492, 498-99 (1943) (... holding that mere omission is insufficient to sustain a conviction under section 7201. Stated a different way, the felonious conduct proscribed by section 7201 has two elements: 1) a particular subjective state of mind, and 2) certain affirmative activity carried on pursuant to that mental state. Wilson v. United States, 250 F.2d 312, 318 (9th Cir. 1957). Building off of Sansone, the Second Circuit feels that there are four offenses in section 7201: "(1) 'evading … a[] tax'; (2) defeating a[] tax'; (3) 'evading … the payment thereof'; and (4) 'defeating … the payment thereof.'" Evangelista v. Ashcroft, 359 F.3d 145, 151 (2d Cir.
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The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, the term "evasion" applies to illegal actions and "avoidance" to actions within the law. The term "mitigation" is ... used in some jurisdictions to further distinguish actions within the original purpose of the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose.
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Tax Evasion