Law Guide

The Law Guide contains articles written by attorneys that are easy to understand and answer frequently asked questions covering 100+ legal topics. Select a legal category below or use the search button to find a Law Guide article of interest to you.

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  1. Law Guide 303
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Top Authors

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    Michael Wechsler

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The Department of Justice Criminal Tax Division has the ultimate authority to review and prosecute criminal tax cases. If you are subject to a criminal tax investigation or prosecution, it will likely be headed by the DOJ. The department has the power to authorize or decline criminal...
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Many taxpayers are unaware of the potentially serious criminal charges that may await them if they fail to file a tax return or pay taxes. Known as the Failure to File Returns or Pay Tax Statute, IRC § 7203 sets forth four possible offenses: willful failure to pay an estimated tax or other tax...
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