hardFederal2021criminal
United States v. Anonymous Defendant (Tax Evasion)
Business owner accused of underreporting income and claiming false deductions. Complex financial records and expert testimony.
Charges
- •Tax Evasion (26 USC § 7201)
- •Filing False Tax Returns (26 USC § 7206)
Case Facts
Review the established facts of this case
- 1Defendant owned small construction business from 2016-2020
- 2IRS audit revealed discrepancies between reported and actual income
- 3Bank deposits exceeded reported income by $420,000 over 4 years
- 4Defendant claimed $180,000 in business expenses that could not be verified
- 5Defendant maintained two sets of books - one for IRS, one for personal use
- 6Defendant paid workers in cash without proper documentation
- 7Defendant claims poor record-keeping, not intentional fraud
- 8Defendant has no prior criminal history
- 9Defendant cooperated with IRS investigation
- 10Some claimed expenses were legitimate but poorly documented
- 11Defendant's accountant testified defendant ignored advice on proper documentation
- 12Defendant filed amended returns after audit began
Your Verdict
Based on the evidence and applicable law, what is your verdict?