Archives November 2016

In general the Internal Revenue Code provides that no action may be maintained more than six years after the commission of a criminal tax violation.
However, the Court has ruled that the statute does not necessarily begin when the tax return was filed or should have been filed.

The statute of limitations for tax crimes may not begin to run on the later of the date the tax return was due or the date the return was filed. With regard to certain tax crimes, such as 7202, the date that the statute of limitation begins is the date that the taxpayer acted willfully. This will often be a question of fact that must be decided by the jury. As a result, a motion to dismiss based upon dates set forth in the indictment may be denied.