26 U.S.C. § 7206
false tax return
all statutes
Tax

Criminalizes willfully filing a false or fraudulent tax return or other document under penalty of perjury.

7
documents charge this statute
1
associated schemes
1
structural heuristics
scheme mix in corpus: Unregistered Securities Offering 3Financial-Statement Fraud 2Ponzi 1Non-Corporate Fraud 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. TYLER L. ANDREWS complaint unregistered-securities District of Colorado 2023-04-28SEC v. GREGORY A. CICCONE complaint ponzi District of New Jersey 2021-09-29In re WILLIAM J. SEARS pdf unregistered-securities Southern District of New York 2016-09-16United States v Tariq Tahir, Information, 13 Cr (Alc) information financial-fraud Southern District of New York 2015-03-03United States v Jose Carlos Bergantinos Diaz Et Al Indictment indictment financial-fraud Southern District of New York 2014-04-21WHEREAS, on or about August 8, 2013, JONATHAN WALLY (the "defendant"), was charged in a four-count Information, 13 Cr. ___ (LGS) (the "Information"), with aiding and assisting in the preparation of fa pdf non-corporate Southern District of New York 2013-08-08Jason R. Hyatt, Jay Johnson and Hyatt Johnson Capital, LLC litigation_release unregistered-securities Northern District of Illinois 2008-08-01
DB — FS —