false return


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  • noun

Words related to false return

an incorrect income tax return

References in periodicals archive ?
An identity thief steals a deceased taxpayer's SSN and files a false return claiming a refund.
For example: A defendant (either taxpayer or a tax preparer) can be convicted of making and subscribing a false return if it can be proved that the taxpayer willfully made and subscribed a return where he or she did not believe the document was true and correct when subscribed.
distinguishing cases where defendant filed false return by inserting
This is the tax code's aiding and abetting provision, and it applies to anyone who causes a false return to be filed.
This verdict sends a clear message that filing a false return is a serious crime against the American public," Machalek said.
Using a false return address is a form of fraud, so you don't need a special law, but restricting the kind of e-mail people can send is different," said J.
Some courts have held, however, that if a taxpayer who filed a false return later makes a false statement about it or otherwise commits another act of evasion, a new time period begins to run from that date.
Where it may be difficult to prove the element of a tax deficiency beyond a reasonable doubt, the government will often bring charges under section 7206(1), for willfully making and subscribing to a false return, statement or other document, which also is a felony Section 7206(1) sets forth the following elements for this offense: (1) the willful making and subscribing to a return, statement or other document under penalties of perjury and (2) not believing it to be true and correct with respect to every material matter.
Attorney filed charges of conspiracy to defraud the United States and filing a false return by a tax-exempt organization against Saudi Arabia-based Al-Haramain Islamic Foundation, Inc.
Jewell created a fraudulent business transaction to substantiate the false return, according to the prosecution, which resulted in a tax loss to the government of more than $700,000.
One point from six is a false return, so too sitting sixth from bottom in the league.
distinguishing cases, where defendant filed false return by inserting
In that instance, Beg's fraud on the company would have caused the company to file a false return, but a court could not assume that the company intended to evade a tax by filing that false return.
Is filing of a return required for a conviction of false return preparation?