26 U.S.C. § 7201
tax evasion
all statutes
Tax

Felony willful attempt to evade or defeat any federal tax.

7
documents charge this statute
1
associated schemes
1
structural heuristics
scheme mix in corpus: Investment Adviser Fraud 1Corporate Disclosure Fraud 1Non-Corporate Fraud 1Ponzi 1Obstruction of Justice 1Public Corruption 1Unregistered Securities Offering 1

Fraud schemes charged under this statute

Financial-Statement Fraud regex

Misstated revenue or balance-sheet manipulation in periodic filings.

rule / inferenceMisstated financials / restatement language in periodic filings.
SEC filings 10-K10-Q8-KNT 10-K
heuristicslate_filer_cluster

What to look for in SEC filings

EDGAR form fingerprints across the associated schemes:

10-K10-Q8-KNT 10-K
late_filer_clusterCluster of NT / late periodic filings around the conduct window.

Documents citing this statute 7

SEC v. DAVID KUSHNER and LA MANCHA complaint investment-adviser-fraud Southern District of New York 2024-11-21U.S. Attorney Announces Indictment Charging Former President And Bookkeeper Of Moving Company With Multimillion-Dollar Payroll Tax Fraud Scheme, And Related Guilty Pleas press_release corporate-fraud Southern District of New York 2021-10-20U.S. Attorney Announces Unsealing Of Indictment Charging Six Individuals And One Corporate Entity With Tax Fraud Conspiracy, And Related Guilty Plea press_release non-corporate Southern District of New York 2021-09-28Securities and Exchange Commission v. Jersey Consulting LLC, et al. complaint ponzi Eastern District of New York 2018-03-05Personal Injury And Medical Malpractice Lawyer Charged With Tax Evasion press_release obstruction Southern District of New York 2017-03-08Nine Defendants, Including Joseph Percoco, Former Executive Deputy Secretary To The Governor, And Alain Kaloyeros, President Of Suny Polytechnic Institute, Charged With Federal Corruption And Fraud Offenses press_release public-corruption Southern District of New York 2016-09-22Jason R. Hyatt, Jay Johnson and Hyatt Johnson Capital, LLC litigation_release unregistered-securities Northern District of Illinois 2008-08-01
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