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 66 - Limitations
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
- § 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
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)
- § 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
MONEY & FINANCE (TITLE 31 U.S. CODE)- § 3551 - Authorized sentences
- § 3552 - Presentence reports
- § 3553 - Imposition of a sentence
- § 3554 - Order of criminal forfeiture
- § 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]
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.
Two alternative and free resources for law are:
Additional Links to LII (Cornell's Legal Information Institute are :
- U.S. Code, here.
- 18 U.S.C. (the Crimes and Criminal Procedure), here.
- 26 U.S.C. (Internal Revenue Code), here.*
Links to U.S. House of Representatives Office of Law Revision Counsel:
- U.S. Code, here.
- 18 U.S.C. (the Crimes and Criminal Procedure), here.
- 26 U.S.C. (Internal Revenue Code), here
- The Government Printing Office ("GPO"), here.
Also, for more background on the U.S.C. and the importance of reading the notes to the statutes, see On the Internal Revenue Code and Statutes on my Federal Tax Procedure Blog, here.
