CTM |
Combined Chapters (PDF) |
1.00 |
Organization and Authority |
2.00 |
Criminal Tax Practice and Procedures |
3.00 |
Policy Directives and Memoranda |
4.00 |
Policies and Procedures |
5.00 |
Plea Agreements and Detention Policies |
6.00 |
Venue |
7.00 |
Statute of Limitations |
8.00 |
Attempts to Evade or Defeat Tax (26 U.S.C. § 7201) |
9.00 |
Willful Failure to Collect or Pay Over Tax (26 U.S.C. § 7202) |
10.00 |
Failure to File, Supply Information, or Pay Tax (26 U.S.C. § 7203) |
11.00 |
Fraudulent Withholding Exemption Certificate (26 U.S.C. § 7205(a)) |
12.00 |
Fraud and False Statement (26 U.S.C. § 7206(1)) |
13.00 |
Aid or Assist False or Fraudulent Document (26 U.S.C. § 7206(2)) |
14.00 |
Removal or Concealment With Intent to Defraud (26 U.S.C. § 7206(4)) |
15.00 |
Compromises and Closing Agreements (26 U.S.C. § 7206(5)) |
16.00 |
Fraudulent Returns, Statements, or Other Documents (26 U.S.C. § 7207) |
17.00 |
26 U.S.C. § 7212(a) "Omnibus Clause" |
18.00 |
Offenses With Respect to Collected Taxes (26 U.S.C. § 7215) |
19-20 |
Reserved |
21.00 |
Aiding and Abetting (18 U.S.C. § 2) |
22.00 |
False, Fictitious, or Fraudulent Claims (18 U.S.C. § § 286, 287) |
23.00 |
Conspiracy to Commit Offense or to Defraud the U.S. (18 U.S.C. § 371) |
24.00 |
False Statements (18 U.S.C. § 1001) |
25.00 |
Tax Money Laundering (18 U.S.C. § 1956(a)(1)(A)(ii)) |
26.00 |
Forfeiture In Criminal Tax Cases |
27.00 |
False Retaliatory Liens (18 U.S.C. § 1521)![application/pdf pdf file](/modules/file/icons/application-pdf.png) |
28-29 |
Reserved |
30.00 |
Specific Items |
31.00 |
Net Worth |
32.00 |
Expenditures |
33.00 |
Bank Deposits |
34-39 |
Reserved |
40.00 |
Tax Defiers (Also Known as Tax Protestors) |
41.00 |
Obtaining Foreign Evidence |
42.00 |
Restrictions on Obtaining and Using "Tax Returns," "Taxpayer Return Information," and "Return Information" |
43.00 |
Sentencing |
44.00 |
Restitution |
45.00 |
Fines |
|
Indictment and Information Forms |
Jury Instructions: |
|
Title 18 Offenses |
|
Title 26 Offenses |
|
Methods of Proof/Miscellaneous |