Criminal Penalties If your Church conducts improper Anniversary
Love Offerings, your pastor could now be subject to Criminal Prosecution.
CRIMINAL TAX EVASION
The elements of the crime are willfulness, an attempt
to evade tax and additional tax due. (Code Sec. 7201)
CRIMINAL PENALTY FOR FALSE OR FRAUDULENT TAX ADVICE
Any person who willfully aids or assists in, procures,
counsels or advises the procreation or presentation of materially false
or fraudulent return, affidavit, claim or other document, is guilty
of a felony. (Code Sec. 7206(2)
OTHER CRIMINAL PENALTIES (fines and/or
imprisonment) are imposed for:
- willful failure to file a return; (Code Sec. 7203);
- willful filing of a false or fraudulent return; (Code Sec. 7207);
- willful failure to pay a tax; (Code Sec. 7203);
- willful failure to collect or pay over a tax (where under a duty to
do so); (Code Sec. 7202);
- willful failure to furnish a W-2 to employees in the manner, at the
time or with the information required, or willful
filing of a false or fraudulent W-2; (Code Sec. 7204);
- willful failure to keep proper records; (Code Sec. 7203);
- willful failure to supply tax information; (Code Sec. 7203);
- willful failure to obey a summons; (Code Sec. 7210);
improper disclosure or use of tax return information
by a tax return preparer; (Code Sec. 7216);
various other offenses relating to returns, statement
stamp taxes, etc.
