Nary a day goes by that a client doesn’t ask me the question, “Why am I being charged criminally with failing to file my tax returns? Lots of people get behind on their taxes and fail to file their returns for a few years, but they are not prosecuted. Why me?”

One small word is all that distinguishes civil tax liability from criminal tax liability. What is that pestilent word? It is willfulness. That very word strikes fear in the hearts of taxpayers. Why? Because it means the difference between whether a taxpayer will be subject to nothing more than a penalty or whether the taxpayer will spend several years – if not longer – confined to a cold, dank, cell. To add insult to injury, as harsh a sentence as prison can be, it does not absolve a taxpayer of paying hefty fines and penalties upon release. Read More