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White Collar Crime: Federal and Ohio: Tax Crimes


Tax evasion is punishable by a maximum fine of $100,000 to any individual, and $500,000 if the defendant is a corporation, and/or up to five years in federal prison. The elements are 

1) A tax deficiency.
2) An affirmative act of evasion or attempted evasion of tax.
3) Willfulness by the defendant.


The Mueller Investigation