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Illustration by Renjith Krishnan – freedigitalphotos.net
Ever so often, you will come across an article in the paper or a news story on TV about someone failing to file taxes, failing to declare income, or filing a false tax return. While sometimes it can be an honest mistake, an intentional act will land you in prison.
In today’s Houston Chronicle, there was a story about a federal jury in Austin, TX finding former NFL player, Greg Boyd, who filed income taxes alleging that he earned no income for 2004, 2005, and 2006, guilty of tax fraud. His defense to the allegations: “A book told me that only federal employees, federal contractors and investors in federal securities owed income taxes.” In my opinion, this argument is so far-fetched, it is absurd. It is understandable that someone might claim the wrong amount for a deduction or accidentally take a tax credit when they are not entitled to do so. However, claiming that only persons who have some sort of connection to the Federal Government have to pay taxes just doesn’t pass the “smell test”. Because of this “mistake”, Mr. Boyd is facing up to three years in the federal prison on each count. I can only assume he will receive much less of a sentence as long as he doesn’t have any prior criminal history that will increase his criminal history level in accordance with the United States Sentencing Guidelines.
In Mr. Boyd’s case, the Government was required to prove that, Under 26 U.S.C. § 7206, Mr. Boyd made and subscribed a return, statement, or other document which was false as to a material matter; and that the return, statement, or other document contained a written declaration that it was made under the penalties of perjury; and that he did not believe the return, statement, or other document to be true and correct as to every material matter; and he falsely subscribed to the return, statement.
The only element that would have been contested here was whether or not Mr. Boyd believed the return, statement, or other document to be true and correct as to every material matter. Without a plea of guilty or confession by the defendant, only the trier of fact (The Jury) can decided if this element was met or if they believed his defense that he relied on a book.