Theories of Criminal Liability for Tax Evasion

John A. Townsend
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Abstract

This article discusses the theories under which a defendant can be found guilty for the crime of tax evasion. Either a taxpayer or an enabler can be found guilty as a principal for the crime of tax evasion. The more difficult question is the role of derivative liability -- i.e., liability, or guilt, other than as a principal can apply to the crime of tax evasion. The theories of derivative liability including aiding and abetting under 18 USC 2(a), causing under 18 USC 2(b), and Pinkerton liability for crimes committed by another person who is a co-conspirator. These questions were presented in a trilogy of recent mega tax shelter cases involving variants of the Son-of-Boss tax shelter. In these cases, the enablers were indicted, tried and convicted for tax evasion. In the first two cases, the trial judge submitted to the jury the theories of derivative liability. In the third and final case, the trial judge declined to so instruct, instinctively feeling that submitting theories of derivative liability would not assist the jury in its task. In this paper I discuss these cases and the underlying theories of liability and conclude that the trial judge in the third case got it right. Although I discuss these theories of derivative liability in a tax evasion context, the reasoning should apply in other federal criminal contexts as to crimes for which a defendant, based on his or her action, could be directly liable as a principal for the crime in question.
逃税刑事责任理论
本文讨论了被告逃税罪成立的理论依据。无论是纳税人还是使能者都可以被认定为逃税罪的主犯。更困难的问题是衍生责任的作用——即责任,或有罪,而不是作为委托人可以适用于逃税罪。衍生责任的理论包括18 USC 2(a)项下的协助和教唆,18 USC 2(b)项下的造成,以及由另一个作为共犯的人犯下的犯罪的平克顿责任。这些问题是在最近的大型避税案件涉及变种老板的儿子避税的三部曲。在这些案件中,推动者因逃税被起诉、审判和定罪。在前两个案件中,初审法官向陪审团提交了衍生责任理论。在第三个也是最后一个案件中,初审法官拒绝作出这样的指示,他本能地感到,提出派生责任的理论无助于陪审团完成其任务。在本文中,我讨论了这些案例和基本的责任理论,并得出结论,在第三个案例中,初审法官是正确的。虽然我在逃税背景下讨论了这些衍生责任理论,但推理应该适用于其他联邦刑事背景下的犯罪,被告根据他或她的行为,可以作为犯罪的主要人直接负责。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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