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Bruce R. Bryan

Tax Fraud

There are several federal statutes dealing with tax evasion and tax fraud. Some of the statutes are outlined below.

Federal Appeal on Conviction for Fraud and False Statements on Tax Returns

Title 26 of the United States Code, Section 7206, states that it is a crime to willfully make or subscribe “any return, statement, or other document, which contains or is verified by a written declaration that is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter.”

Section 7206 also makes it a crime to willfully aid or assist another in making a false or fraudulent tax return, to falsely or fraudulently execute a bond or other document required by the Internal Revenue Laws, to remove or conceal any goods or commodities with the intent to defraud taxes, and to commit tax fraud in relation to compromises and closing agreements.

Federal Appeal on Conviction for Tax Evasion

The government can also prosecute for the willful failure to pay taxes. Title 26 of the United States Code, Section 7201, makes it a crime for a person to willfully attempt “to evade or defeat” imposed under Title 26. Section 7202 makes it a crime for a person who is required to collect and pay over a tax required under Title 26 to “willfully fail[ ] to collect or truthfully account for and pay over such tax. Section 7203 makes it a crime to willfully fail to pay a tax, make a return, or keep a record when required by federal law or regulation to do so.

Issues on Appeals from Convictions for Tax Fraud and Tax Evasion

There are many issues that can arise in a federal appeal from a conviction for tax fraud or tax evasion, including arguments that there was insufficient evidence to support the conviction. For example, there may be an issue whether the person acted with the requisite “willfulness” in making the false statement or in failing to pay the tax, or the false statement on the return may not be “material” under the circumstances of the case.

There are multiple other issues that bear on the fairness of the trial or rulings made by the trial court. There may be Pre-trial errors, trial errors, and post-trial errors committed by the district court. In addition, significant issues can arise in a federal sentencing, including errors in rulings by the court on the application of provisions of the United States Sentencing Guidelines, and whether the court correctly weighted factors in relation to a non-guideline sentence.

The Federal Circuit Courts of Appeal

A defendant convicted in a federal district court for federal tax fraud or tax evasion must generally appeal the conviction or sentence to one of the eleven United States Circuit Courts of Appeal, depending on the state in which the district court is located.

Contact Federal Criminal Appeals Lawyer Bruce R. Bryan

As set forth in his attorney biography, federal criminal appeals lawyer Bruce R. Bryan has an extensive background and the commitment to excellence to make compelling arguments to a federal circuit court of appeal highlighting the strengths of your case and the weaknesses in the government’s position. With more than 20 years as a federal criminal appeals lawyer, Mr. Bryan has handled a many federal criminal appeals, including tax fraud and tax evasion appeals.

Bruce R. Bryan authored the Guide to Criminal Appeals, Review and Parole in New York, an insightful law book explaining the criminal appeals process in New York (click here for a Free Downloadable Copy ). Mr. Bryan is also an Adjunct Professor of Appellate Advocacy at Cornell Law School, a distinguished national law school. He teaches other lawyers on criminal appeals to federal circuit courts of appeal. Mr. Bryan has also appeared before the Supreme Court of the United States.

To retain Mr. Bryan to handle your federal criminal appeal, including an appeal from a federal tax fraud or tax evasion conviction, or on a case in one of his related areas of practice, please contact him at his office in Syracuse, New York by calling 315-280-8790 to request an appointment or consultation.

B. Bryan, "Defendant's Guide to Criminal Appeals, Review & Parole in New York," (2005)


Guide to Criminal Appeals, Review & Parole in New York | Bryan Criminal Appeals Lawyer NY

The object of appellate advocacy is to persuade. The winning advocate focuses the court on the strength of your case. Read More

Cornell Adjunct Professor of Law


Guide to Criminal Appeals, Review & Parole in New York | Bryan Criminal Appeals Lawyer NY

As an adjunct faculty, Professor Bryan teaches "Advanced Persuasive Writing and Appellate Advocacy" to second and third year law students at Cornell Law School. Read More