Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 30

Suppose you are working with the CI division of the IRS. You have recently been assigned to a case that involves a $3 million tax evasion scandal. The IRS discovered the case when it was performing a routine audit. Because the IRS believed that the case involved fraud, the IRS agent referred the case to the CI division, which has now assigned the case to you. After investigating the case, you determine that it involves significant fraud. Before prosecuting the case further, you want to review the specific laws under which fraud perpetrators are charged.
1. Identify the specific laws under which tax fraud perpetrators can be charged.
2. Explain how each of these laws relates to tax fraud.
3. In prosecuting fraud, are some laws more applicable than others Are all of the laws you listed broken when tax fraud occurs Why or why not