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Tax evasion/fraud laws make it a federal or state crime to purposefully avoid the payment of federal, state, or local taxes, whether those taxes are a personal obligation or that of a business entity. A tax evasion/fraud conviction can result in penalties such as fines, incarceration, and asset forfeiture.
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Federal
Internal Revenue Code: Crimes, Other Offenses, and Forfeiture 26 USC Subtitle F, Chapter 75
