9.1.3  Criminal Statutory Provisions and Common Law (Cont. 1)

9.1.3.4 
Title 18 - Criminal Penalties Applicable to Fraud and Miscellaneous Investigations

9.1.3.4.5  (05-15-2008)
18 USC §115 - Influencing, Impeding, or Retaliating Against a Federal Official by Threatening or Injuring a Family Member

  1. Title 18 USC §115 prohibits the assault, kidnap or murder (or the attempted or threatened assault, kidnap or murder) of a family member of a Federal official with intent to impede, intimidate, interfere with or retaliate against the official’s performance of his or her duties.

9.1.3.4.6  (05-15-2008)
18 USC §286 - Conspiracy to Defraud the Government with Respect to Claims

  1. Title 18 USC §286 makes it a crime to enter into an agreement, combination or conspiracy to defraud the United States or any Federal agency by obtaining or aiding to obtain the payment or allowance of any false, fictitious or fraudulent claim.

  2. In a prosecution under 18 USC §286, the government must prove that the defendants agreed to engage in a scheme to defraud the government and knew that the objective of the scheme was illegal. The government must also prove that the conspirators agreed to defraud the government by obtaining the payment of false claims against the government. The government need not establish an overt act undertaken in furtherance of the conspiracy in order to prove a violation of 18 USC §286 because, unlike 18 USC §371 (discussed below), a 18 USC §286 conspiracy does not require an overt act. However, as a practical matter, the elements of proof in 18 USC §286 investigations generally do not differ from proof in 18 USC §371 tax investigations, because in most false claims conspiracy investigations the existence of the agreement will be proven by acts that were undertaken in furthering the conspiracy or in consummating the attempt to obtain payment of the claim.

9.1.3.4.7  (05-15-2008)
18 USC §287- False, Fictitious or Fraudulent Claims

  1. Title 18 USC §287 prohibits making or presenting to a Federal employee, officer or agency any claim against the United States or any Federal agency with the knowledge that such claim is false, fictitious or fraudulent.

9.1.3.4.7.1  (05-15-2008)
18 USC §287- Elements of the Offense

  1. The elements of the offense under 18 USC §287 are:

    1. the defendant presented a claim against the Federal government

    2. the claim was false, fictitious, or fraudulent

    3. the defendant knew that the claim was false, fictitious, or fraudulent

  2. Courts have defined both the terms "false" and "fictitious" within the meaning of 18 USC §287 as "untrue when made, and then known to be untrue by the person making it or causing it to be made." The term "fraudulent" in this context has been defined to mean "known to be untrue, and made or caused to be made with the intent to deceive[.]"

  3. Title 18 USC §287 does not require proof that the claim was honored or that the defendant successfully defrauded the government.

  4. Whether the claim is false, fictitious or fraudulent must be determined based on the circumstances surrounding the presentation of the claim. It is not essential that the document making the claim contain fraudulent or fictitious information. For example, an income tax return that is correct on its face would constitute a false claim if the taxpayer filing the return knew that the refund shown to be due had already been paid upon the filing of a prior return. Similarly, the filing of a facially correct return claiming a refund of taxes that were withheld on behalf of a phantom employee (i.e., an individual whose name was entered on payroll but who did not perform work or receive wages) constitutes the presentation of a false claim under this statute.

  5. Application of 18 USC §287 is particularly appropriate in instances where a false claim for refund has been filed. It is only necessary to prove the defendant filed the claim for refund knowing that he/she was not entitled to receive it.

9.1.3.4.8  (05-15-2008)
18 USC §371- Conspiracy to Commit Offense or to Defraud the United States

  1. Title 18 USC §371, the general Federal conspiracy statute, defines the crime of conspiracy as follows: "If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be [guilty of a felony].… If, however, the offense, the commission of which is the object of the conspiracy, is a misdemeanor only, the punishment for such conspiracy shall not exceed the maximum punishment provided for such misdemeanor."

  2. The criminal statutes in Title 26 of the USC do not include the crime of conspiracy. Therefore, tax-related conspiracies are generally prosecuted under 18 USC §371.

9.1.3.4.8.1  (05-15-2008)
18 USC §371 - Conspiracy in General

  1. Conspiracy to commit an offense is a separate crime from the substantive offense that is the object of the conspiracy, and a defendant may be convicted of both the completed crime and the conspiracy. Similarly, an acquittal on a criminal charge does no preclude prosecution for conspiracy to commit the same offense.

  2. The term "defraud," as used in 18 USC §371, is very broad and encompasses a vast array of conduct, including acts that do not constitute a crime under a separate Federal statute. The Supreme Court has held that "conspiracy to defraud the United States" means:

    1. to cheat the government out of money or property; or

    2. to interfere with or obstruct one of its lawful government functions by deceit, craft, trickery or other dishonest means. To prove a conspiracy to defraud, the government does not have to establish a pecuniary loss to the United States or show that the government was actually harmed. Further, the government is not required to show that the fraud was a crime on its own.

  3. Although there can be a conspiracy to violate almost any statute or to defraud any government agency, two types of conspiracy are of special concern to the IRS:

    1. Klein conspiracies (i.e., conspiracies to defraud the IRS); and

    2. conspiracies to commit tax offenses

  4. Klein conspiracies are those that relate to the second clause of 18 USC §371, known as the "defraud clause" . Tax-related conspiracies are those that relate to the first clause of 18 USC §371, known as the "offense clause" . The DOJ, Tax Division Criminal Tax Manual contains a detailed discussion of these two types of conspiracies, which should be consulted for additional information.

9.1.3.4.8.2  (05-15-2008)
18 USC §371 - Klein Conspiracy

  1. A Klein conspiracy, which is named for the leading case of United States v. Klein, is a conspiracy to defraud the government by impeding and impairing the lawful functions of the IRS in computing, assessing and collecting Federal income taxes.

  2. Thus, if evidence is developed in an investigation that indicates an agreement to use deceit, craft, trickery or dishonest means to interfere with the lawful government functions of the IRS, then there is a potential Klein conspiracy.

  3. The government must be able to show that the intent of each member of an alleged Klein conspiracy was to impede the functions of the IRS. However, the government does not have to prove that tax evasion was the motive for the conspiracy to defraud.

9.1.3.4.8.3  (05-15-2008)
18 USC §371 - Conspiracy to Commit a Tax Offense

  1. Unlike a Klein conspiracy charge, a charge of conspiracy under the offense clause of 18 USC §371 requires reference in the indictment to another criminal statute that defines the object of the conspiracy.

9.1.3.4.8.4  (05-15-2008)
18 USC §371 - Elements of the Offense

  1. The elements of the offense under 18 USC §371 are:

    1. The existence of an agreement by two or more persons to commit an offense against the United States or to defraud the United States;

    2. the defendant’s knowing and voluntary participation in the conspiracy; and

    3. the commission of an overt act in furtherance of the conspiracy

9.1.3.4.8.4.1  (05-15-2008)
18 USC §371 - Knowing and Voluntary Participation

  1. In order to establish a defendant’s membership in a conspiracy, the government must prove that the defendant knew of the conspiracy and intended to join it and to accomplish the object of the conspiracy.

  2. A defendant may become a member of a conspiracy without knowing all the details of the unlawful scheme and without knowing all the members. Similarly, a defendant may become a member of a conspiracy even if that person agrees to play a minor role in the conspiracy, so long as he/she understands the essential nature of the scheme and intentionally joins it.

  3. A conspirator is responsible for offenses committed by another member of the conspiracy if the conspirator was a member of the conspiracy when the offense was committed and if the offense was committed in furtherance of, or as a foreseeable consequence of, the conspiracy. The government is not required to prove that each defendant specifically agreed to commit the offense or knew that the offense would be committed. Moreover, one who joins an ongoing conspiracy is deemed to have adopted the prior acts and declarations of conspirators made after the formation of and in furtherance of the conspiracy.

  4. Mere knowledge that something illegal is going on is insufficient to show membership in a conspiracy. Thus, if a corporate officer knew that several other officers were meeting at a particular place to fraudulently rewrite a set of business records in an attempt to mislead an examining IRS agent, but the officer did not participate in any way to further the plan, he/she would not be considered a co-conspirator.

  5. A defendant’s liability for substantive offenses committed by co-conspirators terminates when the defendant’s membership in the conspiracy ends. A conspirator may only withdraw from a conspiracy by an affirmative action to defeat the object of the conspiracy.

  6. A showing of withdrawal before the limitations period or before the commission of the first overt act is a complete defense to a conspiracy charge.

  7. When only two persons are charged with conspiracy and there is no evidence implicating anyone else, acquittal or reversal as to one results in the acquittal or reversal as to the other. However, if the indictment charges two named conspirators and persons unknown as co-conspirators, and there is evidence to support the charge that one of the two defendants conspired with the unknown persons, that defendant's conviction may stand despite the fact that the other named defendant is acquitted. The rule that acquittal of all alleged conspirators except one results in acquittal of all applies only to acquittals on the merits. Thus, if the charge against one of two conspirators is dismissed as the result of a nolle prosequi, it would not affect the investigation against the other since a nolle prosequi does not amount to a dismissal on the merits.

  8. All conspirators need not be defendants. Should the prosecution require the testimony of one of the conspirators to prove the conspiracy, he/she could be named in the indictment as a co-conspirator even though he/she is not named as a defendant.

  9. All acts and statements in furtherance of the conspiracy may be introduced in evidence against the conspirators on trial regardless of whether the person who committed such act or made such statement is on trial.

9.1.3.4.8.4.2  (05-15-2008)
18 USC §371 - Agreement

  1. Without an agreement, there can be no conspiracy.

  2. The agreement need not be expressly stated, be in writing, or cover all the details of how it is to be carried out. The existence of an agreement may be proved by inference from the actions and statements of the conspirators or from the surrounding circumstances of the scheme.

  3. It is not necessary that each conspirator know or see the others, but it is necessary to prove that each person charged in the conspiracy knew of the agreement and voluntarily joined the conspiracy intending to achieve the object of the agreement.

  4. A single conspiracy may have multiple objectives and involve a number of sub-agreements to commit each of the specified objectives. Multiple-object conspiracy cases frequently raise the issue of whether there is a single conspiracy or multiple conspiracies. In determining whether a single conspiracy or multiple conspiracies exist, the general test is whether there was one overall agreement to perform various functions to achieve the objectives of the conspiracy.

  5. Because the government must prove that at least two culpable parties reached an agreement, proof of an agreement solely between a defendant and a government agent or informant (who is merely pretending to agree) will not support a conspiracy conviction.

  6. A conspiracy can exist between spouses. Also, a corporation that is not wholly-owned can conspire with its own officers, employees or stockholders.

9.1.3.4.8.4.3  (05-15-2008)
18 USC §371 - Overt Act

  1. An overt act is any act done by a member of the conspiracy for the purpose of accomplishing the object of the conspiracy. Because the purpose of the overt act requirement is to show that the conspiracy is underway, the overt act itself need not be criminal. Preparing, signing, and filing a false return are common overt acts in a conspiracy to attempt to defeat and evade the payment of tax by filing a false and fraudulent return.

  2. The conspiracy offense is not complete until an overt act is performed by at least one of the conspirators to achieve the object of the conspiracy. Therefore, a showing of withdrawal from the conspiracy before the commission of the first overt act is a complete defense to a conspiracy charge.

  3. After the object of the a conspiracy has been achieved, any subsequent acts of concealment are not overt acts in furtherance of the conspiracy.

9.1.3.4.8.4.4  (05-15-2008)
18 USC §371 - Statute of Limitations

  1. The statute of limitations for a conspiracy to evade taxes under the offense clause of 18 USC §371 and for a Klein conspiracy under the defraud clause of 18 USC §371 is six years. See 26 USC §6531.

  2. The statute of limitations in a conspiracy begins to run from the last overt act proved.

9.1.3.4.8.4.5  (05-15-2008)
18 USC §371 - Duration of the Conspiracy

  1. Once established, a conspiracy is presumed to continue until shown to terminate. A conspiracy is generally deemed to end when the core conspirators are arrested or when the object of the conspiracy has been accomplished. Determining the end of the conspiracy is particularly important in settling problems relating to the admissibility of evidence, prosecution of later joining conspirators, and the running of the statute of limitations. In determining the termination date, it is necessary to consider carefully the terms of the agreement.

  2. If the conspiracy involves an attempt to evade and defeat the payment of income tax by filing a false and fraudulent income tax return, the conspiracy is ordinarily terminated at the time the return is filed. However, a conspiracy to evade taxes by making false statements to conceal unreported income was held to continue through the making of such statements.

9.1.3.4.9  (05-15-2008)
18 USC §1001 - Statements or Entries Generally

  1. Title 18 USC §1001 makes it a crime to knowingly or willfully:

    1. falsify or conceal a material fact

    2. make a materially false, fictitious or fraudulent statement or representation

    3. make or use any false document knowing it to contain a materially false, fictitious or fraudulent statement or entry in any matter within the jurisdiction of the executive, legislative, or judicial branch of the Federal government

    Note:

    This statute may be invoked by CI only when it relates to some other tax, money laundering, or currency violation over which CI has jurisdiction.

  2. The statute broadly covers false statements made directly or indirectly to the Federal government. Pecuniary loss to the government is not an element of the offense.

  3. The statute is normally invoked in connection with false documents or statements submitted to an Internal Revenue agent during the course of an audit or investigation. The statute is not normally invoked in the case of a false statement on a return because, assuming the return is signed under penalties of perjury, 26 USC §7206(1) is considered a more appropriate charge.

  4. Persons summoned to produce records in their possession, who falsely state that the records have been stolen and conspire to conceal them, may be prosecuted under both this statute and 18 USC §1503 (Obstruction of Justice).

9.1.3.4.9.1  (05-15-2008)
18 USC §1001 - Elements of the Offense

  1. The elements of the offense under 18 USC §1001 are:

    1. The defendant made a false statement or representation, or made or used a false document.

    2. In a matter within the jurisdiction of the executive, legislative or judicial branch of the Government of the United States.

    3. The false statement, representation or document related to a material matter.

    4. The defendant acted willfully (see subsection 9.1.3.3.2.2.3) and with knowledge of the falsity.

9.1.3.4.9.1.1  (05-15-2008)
18 USC §1001 - Jurisdiction

  1. Courts have given the term "jurisdiction," as used in 18 USC §1001, an expansive reading. The jurisdiction of the executive, legislative or judicial branch has been interpreted to extend beyond the power to make final or binding determinations and to include matters within an agency’s investigative authority.

  2. Because the executive branch is explicitly listed in the current version of the statute, it is clear that the statute applies to the IRS.

9.1.3.4.9.1.2  (05-15-2008)
18 USC §1001 - False Statements and Materiality

  1. Title 18 USC §1001 prohibits false statements generally, not just statements or documents required by law or regulation. For example, an individual could commit a violation under this section by voluntarily furnishing a false and fraudulent net worth statement during an official investigation of his/her income tax liability.

  2. The term "statement" includes both oral and written statements, and there is no requirement that the statement be under oath.

  3. A statement may be false for purposes of this statute if it is technically true but is knowingly used for a false purpose. In contrast to perjury statutes, falsity may be proven under this statute by the uncorroborated testimony of a single witness.

  4. The present wording of the statute clearly makes materiality an element of all aspects of this offense. The commonly used test for determining whether a matter is material is whether the falsity or concealment had a natural tendency to influence, or was capable of influencing, the agency or department.

9.1.3.4.9.1.3  (05-15-2008)
18 USC §1001 - Knowledge and Willfulness

  1. As used in 18 USC §1001, the term "willful" simply means the defendant committed the offense deliberately and with knowledge.

9.1.3.4.10  (05-15-2008)
18 USC §1341- Frauds and Swindles

  1. Title 18 USC §1341 prohibits the use of the mail for the purpose of executing a scheme to defraud. The statute (known as the mail fraud statute) states in its entirety:
    "Whoever, having devised or intending to devise any scheme or artifice to defraud, or for obtaining money or property by means of false or fraudulent pretenses, representations, or promises, or to sell, dispose of, loan, exchange, alter, give away, distribute, supply, or furnish or procure for unlawful use any counterfeit or spurious coin, obligation, security, or other article, or anything represented to be or intimated or held out to be such counterfeit or spurious article, for the purpose of executing such scheme or artifice or attempting so to do, places in any post office or authorized depository for mail matter, any matter or thing whatever to be sent or delivered by the Postal Service, or deposits or causes to be deposited any matter or thing whatever to be sent or delivered by any private or commercial interstate carrier, or takes or receives therefrom, any such matter or thing, or knowingly causes to be delivered by mail or such carrier according to the direction thereon, or at the place at which it is directed to be delivered by the person to whom it is addressed, any such matter or thing, shall be fined under this title or imprisoned not more than 20 years, or both. If the violation occurs in relation to, or involving any benefit authorized, transported, transmitted, transferred, disbursed, or paid in connection within a presidentially declared major disaster or emergency… or affects a financial institution, such person shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both."

    Note:

    Per Tax Division Directive No. 128, dated October 29, 2004, the DOJ Tax Division may approve mail fraud charges in tax-related cases involving schemes to defraud the government or other persons if there was a large fraud loss or a substantial pattern of conduct and there is a significant benefit to bringing the charges instead of or in addition to Title 26 violations. Absent unusual circumstances, however, the Tax Division will not approve mail fraud charges in cases involving only one person’s tax liability, or when all submissions to the IRS were truthful. Mail fraud charges may be appropriate if the target filed multiple fraudulent returns seeking tax refunds using fictitious names, or using the names of real taxpayers without their knowledge. Fraud charges may also be considered if the target promoted a fraudulent tax scheme.

  2. The elements of the offense under 18 USC §1341 are:

    1. The defendant devised or intended to devise a scheme to defraud.

    2. The defendant used the mail for the purpose of executing, or attempting to execute, the scheme.

9.1.3.4.11  (05-15-2008)
18 USC §1343 - Frauds by Wire, Radio, or Television

  1. Title 18 USC §1343 prohibits the transmission of any writings, pictures or sounds by means of wire, radio or television communication in interstate or foreign commerce for the purpose of executing a scheme to defraud. The statute (known as the wire fraud statute) states in its entirety:
    "Whoever, having devised or intending to devise any scheme or artifice to defraud, or for obtaining money or property by means of false or fraudulent pretenses, representations, or promises, transmits or causes to be transmitted by means of wire, radio, or television communication in interstate or foreign commerce, any writings, signs, signals, pictures, or sounds for the purpose of executing such scheme or artifice, shall be fined under this title or imprisoned not more than 20 years, or both. If the violation occurs in relation to, or involving any benefit authorized, transported, transmitted, transferred, disbursed, or paid in connection with, a presidentially declared major disaster or emergency … or affects a financial institution, such person shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both."

    Note:

    Per Tax Division Directive No. 128, dated October 29, 2004, the DOJ Tax Division may approve wire fraud charges in tax-related cases involving schemes to defraud the government or other persons if there was a large fraud loss or a substantial pattern of conduct and there is a significant benefit to bringing the charges instead of or in addition to Title 26 violations. Absent unusual circumstances, however, the Tax Division will not approve wire fraud charges in cases involving only one person’s tax liability, or when all submissions to the IRS were truthful. Wire fraud charges may be appropriate if the target filed multiple fraudulent returns seeking tax refunds using fictitious names, or using the names of real taxpayers without their knowledge. Fraud charges may also be considered if the target promoted a fraudulent tax scheme.

  2. The elements of the offense under 18 USC §1343 are:

    1. The defendant devised or intended to devise a scheme to defraud.

    2. The defendant used interstate wire communication for the purpose of executing, or attempting to execute, the scheme.

9.1.3.4.12  (05-15-2008)
18 USC §1344 - Bank Fraud

  1. Title 18 USC §1344 prohibits the knowing execution (or attempted execution) of a scheme to defraud a financial institution or to obtain any of the money or property owned by or under the control of a financial institution by means of false pretenses. The statute (known as the bank fraud statute) states in its entirety:
    Whoever knowingly executes, or attempts to execute, a scheme or artifice:

    1. to defraud a financial institution

    2. to obtain any of the moneys, funds, credits, assets, securities, or other property owned by, or under the custody or control of, a financial institution, by means of false or fraudulent pretenses, representations, or promises shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both


    Note:

    Per Tax Division Directive No. 128, dated October 29, 2004, the DOJ Tax Division may approve bank fraud charges in tax-related cases involving schemes to defraud the government or other persons if there was a large fraud loss or a substantial pattern of conduct and there is a significant benefit to bringing the charges instead of or in addition to Title 26 violations. Bank fraud charges may be appropriate in the case of a fraud scheme that victimized a financial institution. For example, bank fraud charges would be appropriate where a defendant filed false refund claims and induced a financial institution to approve refund anticipation loans (RALs) on the basis of the fraudulent information submitted to the IRS.

9.1.3.4.13  (05-15-2008)
18 USC §1621 - Perjury Generally

  1. Title 18 USC §1621, the general perjury statute, prohibits willfully giving testimony or signing a written statement under oath that one does not believe to be true.

    Note:

    This statute may be invoked by CI only when it relates to some other tax, money laundering, or currency violation over which CI has jurisdiction.

9.1.3.4.13.1  (05-15-2008)
18 USC §1621 - Elements of the Offense

  1. The elements of the offense under 18 USC §1621 are:

    1. the defendant made a statement under an oath before a competent tribunal, officer or person, in any case in which a Federal law authorizes an oath to be administered

    2. the statement was false

    3. the defendant acted willfully

    4. the false statement was material to the proceedings

9.1.3.4.13.1.1  (05-15-2008)
18 USC §1621 - Oath

  1. Proof of the competency and authority of the oath-giver may be required for prosecutions under 18 USC §1621. The source of a special agent's authority to administer an oath is derived from 26 USC §7602 and Delegation Order 4 (see IRM 1.2.52).

  2. No specific form of oath is required. However, the wording must clearly indicate that the declarant is under oath and is required to speak the truth. When a special agent administers an oath, he/she should follow the language in 18 USC §1621 as a guide and advise the witness to testify truthfully.

9.1.3.4.13.1.2  (05-15-2008)
18 USC §1621 - False Statement

  1. By its literal terms, 18 USC §1621 requires only that the person make a statement he/she does not believe to be true. The statute does not expressly require that the statement at issue be shown to be false. However, court decisions construing the statute make it unlikely that a prosecution for perjury would succeed if the defendant made a true statement that he/she believed to be false.

  2. Courts usually require that the falsity of the statement be proven by the testimony of two witnesses or the testimony of one witness accompanied by some other form of corroboration. This is known as the " two witness" rule.

9.1.3.4.13.1.3  (05-15-2008)
18 USC §1621 - Materiality

  1. The false statement at issue must be material to the proceedings. A false statement is material if it is capable of influencing (regardless of whether it actually influenced) the decision-making body to which it was addressed.

  2. In order to establish the materiality of false testimony, the special agent should gather evidence concerning the purpose of the information sought from the witness and the relationship of this information to the other evidence that was provided. The materiality of the false testimony may be shown by the record of the proceedings in which it was given or by other competent evidence.

  3. A special agent's principal consideration in determining whether a false statement given in the course of an official investigation was material should be whether the statement could have an effect on the investigation.

9.1.3.4.13.1.4  (05-15-2008)
18 USC §1621 - Willfulness

  1. In order to constitute perjury, the false statement must have been made willfully (see subsection 9.1.3.3.2.2.3). Making a false statement as a result of confusion, mistake or faulty memory does not constitute perjury.

9.1.3.4.14  (05-15-2008)
18 USC §1622 - Subornation of Perjury

  1. Title 18 USC §1622 makes it a crime to procure another person to commit perjury.

    Note:

    This statute may be invoked by CI only when it relates to some other tax, money laundering, or currency violation over which CI has jurisdiction.

9.1.3.4.15  (05-15-2008)
18 USC §1623 - False Declarations Before Grand Jury or Court

  1. Title 18 USC §1623 prohibits knowingly making (or using any material containing) a false material declaration in a judicial or grand jury proceeding when one is under oath or penalty of perjury.

    Note:

    This statute may be invoked by CI only when it relates to some other tax money laundering, or currency violation over which CI has jurisdiction.

  2. The "two witness" rule (see discussion of 18 USC §1621, above) does not apply to prosecutions under this statute. Rather, it is sufficient for the government to prove that the defendant made two or more statements under oath that were inconsistent to the degree that one of them was necessarily false. In such prosecutions, the government does not have to prove which irreconcilably contradictory declaration was false, so long as both were material and were made within the statute of limitations.

  3. An admission of having made a false declaration can be a defense to 18 USC §1623. See 18 USC §1623(d) for specific details. This defense is not applicable in prosecutions brought under 18 USC §1621.

9.1.3.4.16  (05-15-2008)
18 USC §1952 - Interstate and Foreign Travel or Transportation in Aid of Racketeering Enterprises

  1. Title 18 USC §1952 prohibits traveling in interstate or foreign commerce or using the mail with intent to distribute the proceeds of an unlawful activity or otherwise to further an unlawful activity.

9.1.3.4.17  (05-15-2008)
18 USC §1956 - Laundering of Monetary Instruments

  1. Title 18 USC §1956 prohibits knowingly conducting or attempting to conduct a financial transaction involving the proceeds of an unlawful activity (a) with intent to further the unlawful activity or to violate 26 USC §7201 or §7206; or (b) with knowledge that the transaction is designed to conceal the nature or ownership of the proceeds.

9.1.3.4.18  (05-15-2008)
18 USC §1957- Engaging in Monetary Transactions in Property Derived from Specified Unlawful Activity

  1. Title 18 USC §1957 prohibits knowingly engaging or attempting to engage in a monetary transaction in criminally derived property. See IRM 9.5.5, Money Laundering and Currency Crimes and Chapter 9.7, Asset Forfeiture Seizure sections for more information.

9.1.3.4.19  (05-15-2008)
18 USC §1960 - Prohibition of Unlicensed Money Transmitting Businesses

  1. Title 18 USC §1960 prohibits knowingly conducting, controlling, managing, supervising, directing or owning all or part of an unlicensed money transmitting business.

9.1.3.4.20  (05-15-2008)
18 USC §1962 - Prohibited Activities

  1. Title 18 USC §1962 makes it a crime for any person who has received income derived from a pattern of racketeering activity or through collection of an unlawful debt to use such income in acquiring or operating any enterprise engaged in interstate or foreign commerce.

9.1.3.4.21  (05-15-2008)
18 USC §2071 - Concealment, Removal or Mutilation Generally

  1. Title 18 USC §2071 makes it a crime for any person willfully and unlawfully to conceal, remove, mutilate or destroy (or to attempt to do so) any material filed or deposited with any judicial or public officer of the United States.

9.1.3.4.22  (05-15-2008)
18 USC §2231 - Assault or Resistance

  1. Title 18 USC §2231 prohibits forcibly assaulting, resisting or impeding any person authorized to serve or execute search warrants or to make searches and seizures.

  2. Title 18 USC §1501, which prohibits assaults upon or resistance to persons serving or executing legal process, is similar to 18 USC §2231 but carries a lighter penalty, includes non-forcible acts of obstruction and requires knowledge that the person impeded was an authorized person engaged in serving or executing process. Title 18 USC §2231 is restricted to forcible interference with searches and seizures, and there is no knowledge requirement.

9.1.3.4.23  (05-15-2008)
18 USC §2232 - Destruction or Removal of Property to Prevent Seizure

  1. Title 18 USC §2232 prohibits the knowing destruction, damage or disposal (or attempted destruction, damage or disposal) of property for the purpose of preventing or impairing the government’s authority to seize such property.

9.1.3.4.24  (05-15-2008)
18 USC §2233 - Rescue of Seized Property

  1. Title 18 USC §2233 prohibits the forcible rescue or dispossession (or attempt to rescue or dispossess) any property seized under the Federal tax laws or by any person authorized to make searches and seizures.

9.1.3.4.24.1  (05-15-2008)
18 USC §2233 - Elements of the Offense

  1. The elements of the offense under 18 USC §2233 are the same as those for 26 USC §7212(b), which is an analogous statute:

    1. the property was legally seized

    2. the defendant knew the property had been seized

    3. the defendant forcibly and willfully retook the property

9.1.3.4.25  (05-15-2008)
18 USC §2339A - Providing Material Support to Terrorists

  1. Title 18 USC §2339A prohibits providing material support or resources knowing or intending that they be used in preparation for or in carrying out a violation of a criminal statute related to terrorism.

  2. The statute provides in pertinent part:

    1. Whoever provides material support or resources or conceals or disguises the nature, location, source, or ownership of material support or resources, knowing or intending that they are to be used in preparation for, or in carrying out, a violation of Section 32, 37, 81, 175, 229, 351, 831, 842(m) or (n), 844(f) or (i), 930(c), 956, 1114, 1116, 1203, 1361, 1362, 1363, 1366, 1751, 1992, 2155, 2156, 2280, 2281, 2332, 2332a, 2332b, 2332f, or 2340A of this title, section 236 of the Atomic Energy Act of 1954 (42 USC §2284), section 46502 or 60123(b) of title 49, or any offense listed in section 2332b(g)(5)(B) (except for sections 2339A and 2339B) or in preparation for, or in carrying out, the concealment of an escape from the commission of any such violation, or attempts or conspires to do such an act, shall be fined under this title, imprisoned not more than 15 years, or both, and, if the death of any person results, shall be imprisoned for any term of years or for life. […]
      b) Definitions. – As used in this section –
      (1) the term ''material support or resources'' means any property, tangible or intangible, or service, including currency or monetary instruments or financial securities, financial services, lodging, training, expert advice or assistance, safehouses, false documentation or identification, communications equipment, facilities, weapons, lethal substances, explosives, personnel […], and transportation, except medicine or religious materials[.]

9.1.3.4.25.1  (05-15-2008)
18 USC §2339B - Providing Material Support or Resources to Designated Foreign Terrorist Organizations

  1. Title 18 USC §2339B prohibits knowingly providing material support or resources to a foreign terrorist organization, or attempting or conspiring to do so.

9.1.3.4.25.2  (05-15-2008)
18 USC §2339C - Prohibitions Against the Financing of Terrorism

  1. Title 18 USC §2339C prohibits unlawfully and willfully providing or collecting funds with the intention or knowledge that such funds will be used to carry out a terrorist act, as defined in the statute.

9.1.3.5  (05-15-2008)
TITLE 31

  1. The regulations issued by the Secretary of the Treasury in 31 CFR Part 103 provide detailed requirements for financial recordkeeping and reporting of currency and foreign transactions. These regulations also give the IRS authority to enforce certain requirements and to investigate certain violations of Part 103. Title 31 CFR 103.56(b)(8) gives the IRS authority to examine for Title 31 compliance all financial institutions that are not currently examined by Federal bank supervisory agencies, excluding brokers or dealers in securities. Title 31 CFR 103.56(c)(2) gives the IRS authority to investigate all criminal violations of Title 31 (except with respect to reports of the transportation of currency or monetary instruments under 31 USC §5316).

  2. For more information concerning Title 31 and money laundering, see IRM 9.5.5, Money Laundering and Currency Crimes.

  3. The Title 31 criminal statutes within the jurisdiction of CI are discussed below.

9.1.3.5.1  (05-15-2008)
31 USC §5322(a) and (b) - Criminal Penalties

  1. Title 31 USC §5322(a) and (b) provide criminal penalties for willful violations of the reporting requirements, other than the requirement of reporting foreign currency transactions (31 USC §5315) and the prohibition against structuring transactions to evade reporting requirements (31 USC §5324).

9.1.3.5.2  (05-15-2008)
31 USC §5324 - Structuring Transactions to Evade Reporting Requirement Prohibited

  1. In general, Title 31 USC §5324 prohibits structuring any transaction with one or more domestic financial institutions for the purpose of evading reporting requirements.

  2. Title 31 USC §5324(a) prohibits engaging in any of the following acts for the purpose of evading reporting requirements:

    1. Causing or attempting to cause a domestic financial institution to fail to file a Currency Transaction Report (CTR), or fail to make a log entry for purchases of bank checks and drafts, cashier's checks, money orders and traveler's checks over $3,000.

    2. Causing or attempting to cause a domestic financial institution to file a CTR, or make a log entry for purchases of bank checks and drafts, cashier's checks, money orders and traveler's checks over $3,000, that contains a material omission or misstatement of fact.

    3. Structuring or assisting in structuring, or attempting to structure or assist in structuring, any transaction with one or more domestic financial institutions.

  3. The Money Laundering Suppression Act of 1994, Pub. L. 103-325 (September 23, 1994), amended 31 USC §5324 by adding a criminal penalty provision that does not include a "willfulness" requirement.

9.1.3.5.3  (05-15-2008)
31 USC §5331- Reports Relating to Coins and Currency Received in Nonfinancial Trade or Business

  1. Title 31 USC §5331 requires that the receipt of more than $10,000 in coins or currency in one transaction (or two or more related transactions) by a person engaged in a non-financial trade or business be reported to the Financial Crimes Enforcement Network.

  2. Title 26 USC §6050I (discussed above) is a parallel statute requiring trades and businesses to file Form 8300 when in receipt of more than $10,000 in cash from one transaction or two or more related transactions. The statute that forms the basis of the charge determines whether the investigation is covered by 26 USC §6103 disclosure restrictions (see subsection 9.1.3.3.1).

9.1.3.5.4  (05-15-2008)
31 USC §5332 - Bulk Cash Smuggling Into or Out of the United States

  1. Title 31 USC §5332 prohibits smuggling more than $10,000 in currency or other monetary instruments into or out of the United States.

9.1.3.6  (05-15-2008)
Statutes of Limitations on Criminal Prosecution

  1. The statutes that provide the limitations periods for criminal prosecutions are:

    1. Title 26 USC §6531

    2. Title 18 USC §3282

  2. For information concerning the statute of limitations for civil forfeiture, see IRM 9.7.2, Civil Seizure and Forfeiture.

9.1.3.6.1  (05-15-2008)
26 USC §6531 - Periods of Limitation on Criminal Prosecutions

  1. Title 26 USC §6531 provides a three-year statute of limitations for most criminal offenses arising under the internal revenue laws.

  2. However, a six-year limitations period applies to the following offenses, which are described or specifically enumerated in 26 USC §6531:

    1. Title 26 USC §7201 (evasion of tax or payment)

    2. Title 26 USC §7202 (failure to collect, account for or pay over tax)

    3. Part of 26 USC §7203 (failure to pay tax; failure to file certain returns)

    4. Title 26 USC §7206(1) (filing false return)

    5. Title 26 USC §7206(2) (aiding or assisting in preparation of false return)

    6. Title 26 USC §7207 (delivering or disclosing false document)

    7. Title 26 USC §7212(a) (attempting to interfere with the administration of the internal revenue laws)

    8. Title 18 USC §371 (conspiracy to commit tax evasion; conspiracy to defraud the internal revenue service)

9.1.3.6.2  (05-15-2008)
18 USC §3282 - Offenses Not Capital

  1. Title 18 USC §3282 provides a five-year statute of limitations for criminal offenses not covered by 26 USC §6531, other than capital offenses.

9.1.3.6.3  (02-24-2010)
Running of the Statute of Limitations

  1. Generally, the statute of limitations begins to run on the day the offense is completed (see DOJ, Tax Division Criminal Tax Manual section 7.02[1][a]). For example, if a false income tax return were filed on April 20, 2001, the statute of limitations would begin to run on April 20, 2001, and, provided there were no circumstances to toll the statute (see below), it would expire on April 20, 2007. Once the statute of limitations expired, prosecution would be barred.

  2. (2) The specific elements of the offense at issue must be examined to determine when the offense is completed. As illustrated below, different events "complete" different offenses:

    1. Filing a false return: In general, the offense is complete on the day the return is filed. However, if the return is filed early, the offense is complete on the statutory due date, which is provided by 26 USC §6072 (but see below). If the return is filed late, the offense is complete on the day the return is received by the IRS Campus. If an extension of time to file has been granted, the offense is complete when the return is filed, regardless of whether it is filed before or after the extension date.

    2. Failure to file a tax return: The offense is complete on the date the return is due. If a defendant has obtained an extension of time to file a tax return, there is no duty to file until the extension date. The extension date applies only if the extension is valid (see 26 USC §6081 and the regulations thereunder for the required procedures). An extension of time to file does not extend the time for payment of tax due on the return. Therefore, a request for an extension is only valid when accompanied by payment of the taxpayer’s estimated tax liability.

    3. Tax evasion: The general rule is that the offense is complete on the date the last affirmative act took place or the statutory due date of the return, whichever is later. For example, the affirmative act of evasion may be a false statement made to collection agents after the return is filed. In such a case, the offense would be complete at the time the false statement was made.

    4. Conspiracy: The offense is complete on the date of the last overt act proved. This last overt act may be performed by any member of the conspiracy and must be in furtherance of the object of the conspiracy.

  3. As indicated above, if a false return is filed early, the offense is not complete until the statutory due date. See 26 USC §6513, incorporated by reference into 26 USC §6531. However, in such cases, the conservative approach would be to measure the statute of limitations from the date on which the return was actually filed. If this approach would bar prosecution, prosecutors may argue that the statutory filing date applies.

  4. If the statutory due date falls on a Saturday, Sunday, or legal holiday, the filing of the return on the next succeeding business day is considered timely (see 26 USC §7503). However, the statutory due date remains unchanged. Therefore, the calculation of the statute of limitations in investigations involving early filed returns or failures to file should use the statutory due date regardless of the day of the week on which that date falls. See Rev. Rul. 81-269, 1981-46 I.R.B.13.

9.1.3.6.4  (05-15-2008)
Tolling of the Statute of Limitations

  1. To "toll" the statute of limitations means to suspend the running of the statute for a period of time. The tolling of the statute of limitations should not be confused with the expiration of the statute of limitations.

  2. The provisions related to the tolling of the statute of limitations are found in 26 USC §6531 and 18 USC §3290.

9.1.3.6.4.1  (05-15-2008)
26 USC §6531 – Tolling Provision

  1. Under 26 USC §6531, the statute of limitations is tolled for the time during which:

    1. the offender is outside the United States (for any reason)

    2. the offender is a fugitive from justice within the meaning of 18 USC §3290

  2. In addition, 26 USC §6531 provides that where a complaint is instituted before a commissioner of the United States within the limitations period, the period is extended until nine months after the date of making the complaint. In order for this extension to apply, the complaint must allege sufficient facts to support a probable cause finding that the defendant has committed a tax crime.

9.1.3.6.4.2  (05-15-2008)
18 USC §3290 – Fugitives from Justice

  1. Title 18 USC §3290 states in its entirety: "No statute of limitations shall extend to any person fleeing from justice."

  2. There is disagreement among the courts as to the intent required under this statute. Several courts have held that mere absence from the prosecution jurisdiction is sufficient to toll the statute of limitations. Others have held that the intent to avoid arrest or prosecution must be proved.

9.1.3.6.4.3  (05-15-2008)
18 USC §1073 – Flight to Avoid Prosecution or Giving Testimony

  1. Title 18 USC §1073 provides criminal sanctions for moving or traveling in interstate or foreign commerce with intent either (a) to avoid prosecution, custody or confinement after conviction; or (b) to avoid giving testimony in any criminal proceedings; or (3) to avoid service of lawful process.

9.1.3.7  (05-15-2008)
18 USC §3571 – Sentence of Fine

  1. The criminal statutes described above generally provide a maximum fine that may be imposed as punishment for the offense. However, 18 USC §3571 raises the maximum permissible fines for all Federal criminal offenses, unless the law setting forth the offense specifies no fine or explicitly exempts the offense from the application of 18 USC §3571.

Exhibit 9.1.3-1  (05-15-2008)
Statutes within the Jurisdiction of Criminal Investigation

Title 18 Violations
Aiding, abetting, counseling, commanding, inducing, or procuring the commission of an offense relating to a violation listed in this section 18 USC §2
Receiving, relieving, comforting, or assisting an offender to hinder or prevent his apprehension, trial, or punishment relating to a violation listed in this section 18 USC §3
Misprision of felony (failure to disclose and concealment of information about commission of a felony) relating to a violation listed in this section 18 USC §4
Assaulting, resisting, or impeding Federal officers or employees 18 USC §111
Influencing, impeding, or retaliating against a Federal official by threatening or injuring a family member 18 USC §115
Concealment of assets, false oaths and claims; and bribery 18 USC §152
Bankruptcy fraud 18 USC §157
Bribery of public officials and witnesses 18 USC §201
Taking from official files, papers relating to claims or using papers so taken 18 USC §285
Conspiring to defraud the United States with respect to claims 18 USC §286
False, fictitious, or fraudulent claims upon the United States 18 USC §287
Conspiracy to commit an offense against or to defraud the United States relating to a violation listed in this section 18 USC §371
Conspiracy to impede or injure an officer relating to a violation listed in this section 18 USC §372
Power of courts relating to a violation listed in this section 18 USC §401
Contempts constituting crimes relating to a violation listed in this section 18 USC §402
Counterfeiting, forgoing, or falsifying powers of attorney, orders, receipts, or other writings to obtain money from or to defraud the United States, etc. 18 USC §495
Fictitious obligations 18 USC §514
Embezzlement and Theft- Public money, Property or Records 18 USC §641
Impersonating an officer or employee of the United States (IRS only) 18 USC §912
Impersonator making search or arrest 18 USC §913
Making false, fictitious, or fraudulent written or oral statements or representing a matter within the jurisdiction of a department or agency of the United States relating to a violation listed in this section 18 USC §1001
Possessing false writings or documents to enable another to obtain money from the United States relating to a violation listed in this section 18 USC §1002
Fraud and related activity in connection with identification documents 18 USC §1028
Concealing person from arrest relating to a violation listed in this section 18 USC §1071
Flight to avoid prosecution or giving testimony 18 USC §1073
Protection of officers and employees of the United States 18 USC §1114
Mail Frauds and Swindles 18 USC §1341
Fraud by Wire, Radio, or Television 18 USC §1343
Bank Fraud 18 USC §1344
Obstructing or assaulting a duly authorized server of a writ or process of a US Court or a US Magistrate relating to a violation listed in this section 18 USC §1501
Influencing or injuring officer or juror generally 18 USC §1503
Obstruction of proceedings before departments, agencies, and committees 18 USC §1505
Obstruction of Court Orders 18 USC §1509
Obstruction of criminal investigations relating to a violation in this section 18 USC §1510
Tampering with a witness, victim, or an informant 18 USC §1512
Retaliating against a witness, victim, or an informant 18 USC §1513
Perjury relating to a violation 18 USC §1621
Procuring another to commit perjury (subornation of perjury) relating to a violation listed in this section 18 USC §1622
False declaration before a grand jury or court relating to a violation 18 USC §1623
Interstate or foreign travel or transportation in aid of racketeering enterprises 18 USC §1952
Whoever, knowing that the property involved in a financial transaction represents the proceeds of some form of unlawful activity, conducts or attempts to conduct such a financial transaction which in fact involves the proceeds of specified unlawful activity with the intent to promote the carrying on of specified unlawful activity 18 USC §1956A1AI
With the intent to engage in conduct constituting a violation of 18 USC §7201 or 18 USC §7206 18 USC §1956A1AII
Knowing that the transaction is designed in whole or in part to conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of specified unlawful activity 18 USC §1956A1BI
To avoid a transaction reporting requirement under state or Federal law 18 USC §1956A1BII
Whoever transports, transmits, or transfers, or attempts to transport, transmit, or transfer a monetary instrument or funds from a place in the United States to or through a place outside the United States or to a place in the United States from or through a place outside the United States 18 USC §1956A2
With the intent to promote the carrying on of a specified unlawful activity 18 USC §1956A2A
Knowing that the monetary instrument or funds involved in the transportation represent the proceeds of some form of unlawful activity and knowing that such transportation is designed in whole or part to conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of a specified unlawful activity 18 USC §1956A2B
To conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of a specified unlawful activity 18 USC §1956A2BI
To avoid a transaction reporting requirement under state or Federal law 18 USC §1956A2BII
Whoever conducts or attempts to conduct a financial transaction involving property represented to be the proceeds of specified unlawful activity, or property used to conduct or facilitate a specified unlawful activity, with the intent 18 USC §1956A3
To promote the carrying on of specified unlawful activity 18 USC §1956A3A
To conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of specified unlawful activity 18 USC §1956A3B
To avoid a transaction reporting requirement under state or Federal law 18 USC §1956A3C
Conspiracy to commit violations of 18 USC §1956 or 18 USC §1957 (as of 10/1994 renumbered as 18 USC §1956H) 18 USC §1956G
Conspiracy to commit violations of 18 USC §1956 or 18 USC §1957 18 USC §1956H
Engaging in monetary transactions in property derived from a specified unlawful activity 18 USC §1957
Illegal money transmitting business 18 USC §1960
Prohibited activities of racketeer influenced and corrupt organizations 18 USC §1962
Concealing, removing, mutilating government records and reports 18 USC §2071
Assaulting, resisting, or interfering with a person making an authorized search or seizure 18 USC §2231
Destroying or removing property to prevent its seizure 18 USC §2232
Destruction or removal of property to prevent seizure 18 USC §2233
Providing material support to terrorists 18 USC §2339A
Providing material support or resources to designated foreign terrorist organization 18 USC §2339B
Prohibitions against the financing of terrorism 18 USC §2339C
Revocation of probation 18 USC §3565
Jury trial of criminal contents 18 USC §3691
Title 26 Violations
Structuring transactions to evade reporting requirements for returns relating to cash received in trade or business 26 USC §6050I
Evasion of tax in any matter 26 USC §7201
Failure to collect or account for and pay over tax 26 USC §7202
Failure to file return, pay tax, keep records, or supply information 26 USC §7203
Fraudulent statement or failure to make statement to employees 26 USC §7204
Fraudulent withholding exemption certificate or failure to supply information 26 USC §7205
Making and subscribing a false return, statement, or other document under the penalties of perjury 26 USC §72061
Aiding or advising the preparation or presentation of a false return, affidavit, claim, or other document 26 USC §72062
Executing a false bond, permit or other document, or aiding or advising such an execution 26 USC §72063
Removing, depositing, or concealing property subject to tax or levy with intent to evade 26 USC §72064
Concealing property, withholding, mutilating or falsifying a record, or making a false statement in connection with a compromise or closing agreement 26 USC §72065
Fraudulent returns, statements, or other document 26 USC §7207
Counterfeiting, mutilating, and other offenses relating to tax stamps 26 USC §7208
Unauthorized use or sale of stamps 26 USC §7209
Failure to obey summons 26 USC §7210
False statement to a purchaser or lessee relating to amount of tax involved in purchase or lease 26 USC §7211
Forcible interference with administration of the Internal Revenue Laws 26 USC §7212A
Forcible rescue of seized property 26 USC §7212B
Offenses by officers and employees of the United States 26 USC §7214
Failure to comply with notice (under IRC §7512) to collect withheld income and social security taxes and collected excise taxes and to deposit such taxes in a special bank account 26 USC §7215
Failure to obtain license for collection of foreign items (dividends and interest) 26 USC §7231
Failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil 26 USC §7232
Representation that the retailer’s excise tax is excluded from the price of an article 26 USC §7261
Violation of occupational tax laws relating to wagering, failure to pay Special Tax 26 USC §7262
Possession of taxable goods with intent to sell in fraud or avoid payment of taxes thereon 26 USC §7268
Failure to affix stamps on foreign insurance policy with intent to evade tax 26 USC §7270
Penalty for offenses relating to certain airline tickets and advertising 26 USC §7275
Unlawful to have or possess any property used in violating provisions of Internal Revenue Law 26 USC §7302
Title 31 Violations
Financial institution's requirement to file currency transaction report 31 USC §5313A
Record and reports on foreign financial agency accounts 31 USC §5314
Search and forfeiture of monetary instruments 31 USC §5317
Special Measures regarding international transactions of primary money laundering concern 31 USC §5318A
Failure to maintain procedures 31 USC §5318A2
Failure to file SAR's 31 USC §5318G
Notification to subject of SAR 31 USC §5318G2
Due diligence with respect to private banking and correspondent accounts with foreign persons 31 USC §5318I
Prohibition on correspondent account with foreign shell bank 31 USC §5318J
Failure to establish an anti-money laundering program 31 USC §5318H
Criminal violation of Title 31 reporting requirements 31 USC §5322A
Criminal violation of Title 31 reporting requirements involving other criminal activity 31 USC §5322B
Cause or attempt to cause a domestic financial institution to fail to file a required report 31 USC §5324A1
Cause or attempt to cause a domestic financial institution to file a required report that contains a material omission or misstatement of fact 31 USC §5324A2
Structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions 31 USC §5324A3
Cause or attempt to cause a trade or business to fail to file report 31 USC §5324B1
Cause or attempt to cause a trade or business to file a report that contains a material omission or misstatement 31 USC §5324B2
Structure any transaction with one or more non-financial trade or businesses. 31 USC §5324B3
Fail to file or cause a person to fail to file a CMIR 31 USC §5324C1
International monetary instrument transactions - No person shall, for the purpose of evading the reporting requirements of section 5316. 31 USC §5324C2
Failure to register as a money transmitting businesses 31 USC §5330
Reports relating to Currency received in a non-financial Trade or Business 31 USC §5331
Bulk cash smuggling into or out of the United States 31 USC §5332
Title 33
Taxation & Finance-Virgin Islands
Violations
Attempt to evade or defeat tax 33 USC §1521
Conspiracy to evade or defeat tax 33 USC §1522
Willful failure to collect or pay over tax 33 USC §1523
Willful failure to file return, supply information, or pay tax 33 USC §1524
Fraud and false statements 33 USC §1525
Fraudulent returns, statements, or other documents 33 USC §1526
Offenses relating to stamps 33 USC §1527
Unauthorized use or sale of stamps 33 USC §1528
Failure to obey summons 33 USC §1529
False statements to purchases or lessees relating to tax 33 USC §1530
Attempts to interfere with administration of the internal revenue laws 33 USC §1531
Unauthorized disclosure of information 33 USC §1532
Offenses by officers and employees of the Virgin Islands 33 USC §1533
Title 50 Violation
Section 50 USC §1705 sets forth criminal and civil penalties for violating the IEEPA statutes. 50 USC §1705

Title 18 Penalty Statutes within CI's Jurisdiction

Criminal Penalties 18 USC §1963

Title 18 Civil Seizures within CIs Jurisdiction

Civil Forfeiture 18 USC §981
Criminal Forfeiture 18 USC §982
Civil Forfeiture of Fungible Property 18 USC §984

Title 31 Civil Statutes which if Violated can Trigger Criminal Statutes within CIs Jurisdiction

Reports on Domestic Coin Currency Transactions (CTR Requirements) 31 USC §5313
Records and Reports on Foreign Financial Agency Transactions (FBARS) 31 USC §5313

Exhibit 9.1.3-2  (05-15-2008)
Statutes Applicable When Charged in Conjunction with a Tax or Money Laundering Violation over which CI Has Jurisdiction

18 USC §152 Concealment of Assets, False Oaths and Claims; and Bribery
18 USC §157 Bankruptcy Fraud
18 USC §201 Bribery of Public Officials and Witnesses
18 USC §285 Taking or Using Papers Relating to Crimes
18 USC §372 Conspiracy to Impede or Injure Officer
18 USC §401 Power of Court
18 USC §402 Contempt Constituting Crimes
18 USC §495 Counterfeiting, forgoing, or falsifying powers of attorney, orders, receipts, or other writings to obtain money from or to defraud the United States, etc.
18 USC §514 Fictitious obligations
18 USC §641 Embezzlement and Theft- Public money, Property or Records
18 USC §912 Impersonating an Officer or Employee of the United States
18 USC §913 Impersonator Making Arrest or Search
18 USC §1002 Possession of false papers to Defraud the United States
18 USC §1028 Fraud and related activity in connection with identification documents
18 USC §1071 Concealing person from arrest relating to a violation listed in this section
18 USC §1073 Flight to Avoid Prosecution or Giving Testimony
18 USC §1114 Protection of Officers and Employees of the United States
18 USC § 1341 Frauds and Swindles
18 USC § 1343 Frauds by Wire, Radio, or Television
18 USC § 1344 Bank Fraud
18 USC §1501 Assault on Process Server
18 USC §1503 Influencing or Injuring Officer, or Juror Witness Generally
18 USC §1505 Obstruction of Proceedings before Departments, Agencies, and Committees
18 USC §1509 Obstruction of Court Orders
18 USC §1510 Obstruction of Criminal Investigations
18 USC §1512 Tampering with a Witness, Victim, or an Informant
18 USC §1513 Retaliating Against a Witness, Victim, or an Informant
31 USC 5332 Bulk Currency Smuggling

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