Non Comprehensive list of Federal Tax Crimes


Title 18 Violations
Aiding, abetting, counseling, commanding, inducing, or procuring the commission of an offense relating to a violation listed in this section 18 USC §2
Receiving, relieving, comforting, or assisting an offender to hinder or prevent his apprehension, trial, or punishment relating to a violation listed in this section 18 USC §3
Misprision of felony (failure to disclose and concealment of information about commission of a felony) relating to a violation listed in this section 18 USC §4
Assaulting, resisting, or impeding Federal officers or employees 18 USC §111
Influencing, impeding, or retaliating against a Federal official by threatening or injuring a family member 18 USC §115
Concealment of assets, false oaths and claims; and bribery 18 USC §152
Bankruptcy fraud 18 USC §157
Bribery of public officials and witnesses 18 USC §201
Taking from official files, papers relating to claims or using papers so taken 18 USC §285
Conspiring to defraud the United States with respect to claims 18 USC §286
False, fictitious, or fraudulent claims upon the United States 18 USC §287
Conspiracy to commit an offense against or to defraud the United States relating to a violation listed in this section 18 USC §371
Conspiracy to impede or injure an officer relating to a violation listed in this section 18 USC §372
Power of courts relating to a violation listed in this section 18 USC §401
Contempts constituting crimes relating to a violation listed in this section 18 USC §402
Counterfeiting, forgoing, or falsifying powers of attorney, orders, receipts, or other writings to obtain money from or to defraud the United States, etc. 18 USC §495
Fictitious obligations 18 USC §514
Embezzlement and Theft- Public money, Property or Records 18 USC §641
Impersonating an officer or employee of the United States (IRS only) 18 USC §912
Impersonator making search or arrest 18 USC §913
Making false, fictitious, or fraudulent written or oral statements or representing a matter within the jurisdiction of a department or agency of the United States relating to a violation listed in this section 18 USC §1001
Possessing false writings or documents to enable another to obtain money from the United States relating to a violation listed in this section 18 USC §1002
Fraud and related activity in connection with identification documents 18 USC §1028
Concealing person from arrest relating to a violation listed in this section 18 USC §1071
Flight to avoid prosecution or giving testimony 18 USC §1073
Protection of officers and employees of the United States 18 USC §1114
Mail Frauds and Swindles 18 USC §1341
Fraud by Wire, Radio, or Television 18 USC §1343
Bank Fraud 18 USC §1344
Obstructing or assaulting a duly authorized server of a writ or process of a US Court or a US Magistrate relating to a violation listed in this section 18 USC §1501
Influencing or injuring officer or juror generally 18 USC §1503
Obstruction of proceedings before departments, agencies, and committees 18 USC §1505
Obstruction of Court Orders 18 USC §1509
Obstruction of criminal investigations relating to a violation in this section 18 USC §1510
Tampering with a witness, victim, or an informant 18 USC §1512
Retaliating against a witness, victim, or an informant 18 USC §1513
Perjury relating to a violation 18 USC §1621
Procuring another to commit perjury (subornation of perjury) relating to a violation listed in this section 18 USC §1622
False declaration before a grand jury or court relating to a violation 18 USC §1623
Interstate or foreign travel or transportation in aid of racketeering enterprises 18 USC §1952
Whoever, knowing that the property involved in a financial transaction represents the proceeds of some form of unlawful activity, conducts or attempts to conduct such a financial transaction which in fact involves the proceeds of specified unlawful activity with the intent to promote the carrying on of specified unlawful activity 18 USC §1956A1AI
With the intent to engage in conduct constituting a violation of 18 USC §7201 or 18 USC §7206 18 USC §1956A1AII
Knowing that the transaction is designed in whole or in part to conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of specified unlawful activity 18 USC §1956A1BI
To avoid a transaction reporting requirement under state or Federal law 18 USC §1956A1BII
Whoever transports, transmits, or transfers, or attempts to transport, transmit, or transfer a monetary instrument or funds from a place in the United States to or through a place outside the United States or to a place in the United States from or through a place outside the United States 18 USC §1956A2
With the intent to promote the carrying on of a specified unlawful activity 18 USC §1956A2A
Knowing that the monetary instrument or funds involved in the transportation represent the proceeds of some form of unlawful activity and knowing that such transportation is designed in whole or part to conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of a specified unlawful activity 18 USC §1956A2B
To conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of a specified unlawful activity 18 USC §1956A2BI
To avoid a transaction reporting requirement under state or Federal law 18 USC §1956A2BII
Whoever conducts or attempts to conduct a financial transaction involving property represented to be the proceeds of specified unlawful activity, or property used to conduct or facilitate a specified unlawful activity, with the intent 18 USC §1956A3
To promote the carrying on of specified unlawful activity 18 USC §1956A3A
To conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of specified unlawful activity 18 USC §1956A3B
To avoid a transaction reporting requirement under state or Federal law 18 USC §1956A3C
Conspiracy to commit violations of 18 USC §1956 or 18 USC §1957 (as of 10/1994 renumbered as 18 USC §1956H) 18 USC §1956G
Conspiracy to commit violations of 18 USC §1956 or 18 USC §1957 18 USC §1956H
Engaging in monetary transactions in property derived from a specified unlawful activity 18 USC §1957
Illegal money transmitting business 18 USC §1960
Prohibited activities of racketeer influenced and corrupt organizations 18 USC §1962
Concealing, removing, mutilating government records and reports 18 USC §2071
Assaulting, resisting, or interfering with a person making an authorized search or seizure 18 USC §2231
Destroying or removing property to prevent its seizure 18 USC §2232
Destruction or removal of property to prevent seizure 18 USC §2233
Providing material support to terrorists 18 USC §2339A
Providing material support or resources to designated foreign terrorist organization 18 USC §2339B
Prohibitions against the financing of terrorism 18 USC §2339C
Revocation of probation 18 USC §3565
Jury trial of criminal contents 18 USC §3691
Title 26 Violations
Structuring transactions to evade reporting requirements for returns relating to cash received in trade or business 26 USC §6050I
Evasion of tax in any matter 26 USC §7201
Failure to collect or account for and pay over tax 26 USC §7202
Failure to file return, pay tax, keep records, or supply information 26 USC §7203
Fraudulent statement or failure to make statement to employees 26 USC §7204
Fraudulent withholding exemption certificate or failure to supply information 26 USC §7205
Making and subscribing a false return, statement, or other document under the penalties of perjury 26 USC §72061
Aiding or advising the preparation or presentation of a false return, affidavit, claim, or other document 26 USC §72062
Executing a false bond, permit or other document, or aiding or advising such an execution 26 USC §72063
Removing, depositing, or concealing property subject to tax or levy with intent to evade 26 USC §72064
Concealing property, withholding, mutilating or falsifying a record, or making a false statement in connection with a compromise or closing agreement 26 USC §72065
Fraudulent returns, statements, or other document 26 USC §7207
Counterfeiting, mutilating, and other offenses relating to tax stamps 26 USC §7208
Unauthorized use or sale of stamps 26 USC §7209
Failure to obey summons 26 USC §7210
False statement to a purchaser or lessee relating to amount of tax involved in purchase or lease 26 USC §7211
Forcible interference with administration of the Internal Revenue Laws 26 USC §7212A
Forcible rescue of seized property 26 USC §7212B
Offenses by officers and employees of the United States 26 USC §7214
Failure to comply with notice (under IRC §7512) to collect withheld income and social security taxes and collected excise taxes and to deposit such taxes in a special bank account 26 USC §7215
Failure to obtain license for collection of foreign items (dividends and interest) 26 USC §7231
Failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil 26 USC §7232
Representation that the retailer's excise tax is excluded from the price of an article 26 USC §7261
Violation of occupational tax laws relating to wagering, failure to pay Special Tax 26 USC §7262
Possession of taxable goods with intent to sell in fraud or avoid payment of taxes thereon 26 USC §7268
Failure to affix stamps on foreign insurance policy with intent to evade tax 26 USC §7270
Penalty for offenses relating to certain airline tickets and advertising 26 USC §7275
Unlawful to have or possess any property used in violating provisions of Internal Revenue Law 26 USC §7302
Title 31 Violations
Financial institution's requirement to file currency transaction report 31 USC §5313A
Record and reports on foreign financial agency accounts 31 USC §5314
Search and forfeiture of monetary instruments 31 USC §5317
Special Measures regarding international transactions of primary money laundering concern 31 USC §5318A
Failure to maintain procedures 31 USC §5318A2
Failure to file SAR's 31 USC §5318G
Notification to subject of SAR 31 USC §5318G2
Due diligence with respect to private banking and correspondent accounts with foreign persons 31 USC §5318I
Prohibition on correspondent account with foreign shell bank 31 USC §5318J
Failure to establish an anti-money laundering program 31 USC §5318H
Criminal violation of Title 31 reporting requirements 31 USC §5322A
Criminal violation of Title 31 reporting requirements involving other criminal activity 31 USC §5322B
Cause or attempt to cause a domestic financial institution to fail to file a required report 31 USC §5324A1
Cause or attempt to cause a domestic financial institution to file a required report that contains a material omission or misstatement of fact 31 USC §5324A2
Structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions 31 USC §5324A3
Cause or attempt to cause a trade or business to fail to file report 31 USC §5324B1
Cause or attempt to cause a trade or business to file a report that contains a material omission or misstatement 31 USC §5324B2
Structure any transaction with one or more non-financial trade or businesses. 31 USC §5324B3
Fail to file or cause a person to fail to file a CMIR 31 USC §5324C1
International monetary instrument transactions - No person shall, for the purpose of evading the reporting requirements of section 5316. 31 USC §5324C2
Failure to register as a money transmitting businesses 31 USC §5330
Reports relating to Currency received in a non-financial Trade or Business 31 USC §5331
Bulk cash smuggling into or out of the United States 31 USC §5332


Statutes Applicable When Charged in Conjunction with a Tax or Money Laundering Violation over which IRS CID Has Jurisdiction

18 USC §152 Concealment of Assets, False Oaths and Claims; and Bribery
18 USC §157 Bankruptcy Fraud
18 USC §201 Bribery of Public Officials and Witnesses
18 USC §285 Taking or Using Papers Relating to Crimes
18 USC §372 Conspiracy to Impede or Injure Officer
18 USC §401 Power of Court
18 USC §402 Contempt Constituting Crimes
18 USC §495 Counterfeiting, forgoing, or falsifying powers of attorney, orders, receipts, or other writings to obtain money from or to defraud the United States, etc.
18 USC §514 Fictitious obligations
18 USC §641 Embezzlement and Theft- Public money, Property or Records
18 USC §912 Impersonating an Officer or Employee of the United States
18 USC §913 Impersonator Making Arrest or Search
18 USC §1002 Possession of false papers to Defraud the United States
18 USC §1028 Fraud and related activity in connection with identification documents
18 USC §1071 Concealing person from arrest relating to a violation listed in this section
18 USC §1073 Flight to Avoid Prosecution or Giving Testimony
18 USC §1114 Protection of Officers and Employees of the United States
18 USC § 1341 Frauds and Swindles
18 USC § 1343 Frauds by Wire, Radio, or Television
18 USC § 1344 Bank Fraud
18 USC §1501 Assault on Process Server
18 USC §1503 Influencing or Injuring Officer, or Juror Witness Generally
18 USC §1505 Obstruction of Proceedings before Departments, Agencies, and Committees
18 USC §1509 Obstruction of Court Orders
18 USC §1510 Obstruction of Criminal Investigations
18 USC §1512 Tampering with a Witness, Victim, or an Informant
18 USC §1513 Retaliating Against a Witness, Victim, or an Informant
31 USC 5332 Bulk Currency Smuggling