The organization for tax crimes in Title 26, Internal Revenue Code, is as follows (from top level down to the actual tax crimes):
Subpart F - Procedure and Administration.
Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties
Subchapter A - Additions to the Tax and Additional
Part II - Accuracy Related and Fraud Penalties
Subchapter A - Additions to the Tax and Additional
Part II - Accuracy Related and Fraud Penalties
- § 6662 - Imposition of accuracy-related penalty on underpayments
- § 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
- § 6663 - Imposition of fraud penalty
- § 6664 - Definitions and special rules
Subpart F - Procedure and Administration.
Chapter 75 Crimes, Other Offenses and Forfeitures
Subchapter A - Crimes
Part 1 - General Provisions
CRIMES AND CRIMINAL PROCEDURE (TITLE 18 U.S. CODE)
Title 18 - Crimes and Criminal Procedure
Part 1 - Crimes
Chapter 1 - General Provisions
- § 286. Conspiracy to defraud the Government with respect to claims
- § 287. False, fictitious or fraudulent claims
- § 1503. Influencing or injuring officer or juror generally
- § 1505. Obstruction of proceedings before departments, agencies, and committees
- § 1509. Obstruction of court orders
- § 1512. Tampering with a witness, victim, or an informant
- § 1519. Destruction, alteration, or falsification of records in Federal investigations and bankruptcy
- § 1956. Laundering of monetary instruments
- § 1957. Engaging in monetary transactions in property derived from specified unlawful activity
- § 2701 - Unlawful access to stored communications
- § 2702 - Voluntary disclosure of customer communications or records
- § 2703 - Required disclosure of customer communications or records
- § 3231 - District courts
- § 3232 - District of offense—(Rule)
- § 3233 - Transfer within district—(Rule)
- § 3234 - Change of venue to another district—(Rule)
- § 3235 - Venue in capital cases
- § 3236 - Murder or manslaughter
- § 3237 - Offenses begun in one district and completed in another
- § 3238 - Offenses not committed in any district
Subchapter A - General Provisions
Ch. 229 - Post-Sentence Administration
[JAT Note: These are all good provisions, so poking around in them is worthwhile; I only point out a limited subset here]
Subchapter C - Imprisonment
- § 3551 - Authorized sentences
- § 3552 - Presentence reports
- § 3553 - Imposition of a sentence
- § 3554 - Order of criminal forfeiture
- § 3555 - Order of notice to victims
- § 3556 - Order of restitution
- § 3557 - Review of a sentence
- § 3558 - Implementation of a sentence
- § 3559 - Sentencing classification of offenses
Ch. 229 - Post-Sentence Administration
[JAT Note: These are all good provisions, so poking around in them is worthwhile; I only point out a limited subset here]
Subchapter C - Imprisonment
- § 3621 - Imprisonment of a convicted person
- § 3624 - Release of a prisoner [has the good time credit provision]
Judiciary and Judicial Procedure (Title 28 U.S. Code)
MONEY & FINANCE (TITLE 31 U.S. CODE)Subtitle IV - Money
Chapter 53 - Monetary Transactions
Subchapter II - Records and Reports on Monetary Instruments Transactions
- § 5311. Declaration of purpose
- § 5312. Definitions and application
- § 5313. Reports on domestic coins and currency transactions
- § 5314. Records and reports on foreign financial agency transactions
- § 5315. Reports on foreign currency transactions
- § 5316. Reports on exporting and importing monetary instruments
- § 5317. Search and forfeiture of monetary instruments
- § 5321. Civil penalties
- § 5322. Criminal penalties
- § 5324. Structuring transactions to evade reporting requirement prohibited
- § 5325. Identification required to purchase certain monetary instruments
- § 5326. Records of certain domestic coin and currency transactions
GUIDE TO CODE PROVISIONS
The links above are to the LII online version of the United States Code, including Title 26 (Internal Revenue Code) and Title 18 (Crimes and Criminal Procedure. LII is a great resource for Code provisions generally and, in the case of title 26, the Regulations. The URL links to the Code provisions are in the following format:
http://www.law.cornell.edu/uscode/text/[Title]/[Code Section]
For example, the link to tax evasion, § 7201, is:
http://www.law.cornell.edu/uscode/text/26/7201
Readers desiring any Code provision can just use the format noted above by including the title and the code section. For example, the following is the link to the FBAR criminal provision,
31 U.S.C. http://www.law.cornell.edu/uscode/text/31/5322
