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Criminal Defense - Tax Fraud

Were you accused of tax evasion or tax fraud in Connecticut?

Tax evasion is the intentional act of underpaying taxes or engaging in fraud when dealing with taxes. Tax fraud is only one type of tax evasion, despite the fact that the terms are often used interchangeably. Tax fraud is defined as a person willfully making fraudulent statements on their tax return in order to evade a tax.

If the defendant has made a mistake, their actions are not considered tax evasion since they were unintentional. Thus, in order to be convicted for tax evasion, the prosecution must prove that:

  1. A tax deficiency exists
  2. You acted in a way that constitutes an evasion/attempted evasion of the assessment/payment of that tax
  3. You are intentionally trying to underpay/avoid your taxes or trying to hide your taxable assets


What’s prohibited, and what’s the penalty?

Fraud (Connecticut General Statutes §12-736):

a. Willfully attempting to evade any required tax

b. Willfully failing to pay, sign and return any return, or failing to supply any required information with the intent to defraud

The penalty for fraud is a fine equal to the amount of tax evaded, and/or a fine of up to $1,000.

Willful violations (Connecticut General Statutes §12-737):

A. Willfully failing pay any tax, make a return, or supply required records

B. Willfully submitting any list, return, account, statement, or other document that you know is fraudulent or false in any material detail

The penalty for willful violation A is a fine up to $1,000 and/or imprisonment up to 1 year. Willful violation B is punishable by up to $5,000 in fines and/or imprisonment up to 5 years.


Under federal law, tax evasion is a felony, and the fine may not exceed $100,000 (or $500,000 if the accused party is a corporation).


Contact Our New Haven Criminal Defense Lawyer Now

Contact Attorney Michael Dolan for more information on tax evasion and to learn what, exactly, you are being accused of and how best to fight it. It is our goal to help you avoid a fine, a prison sentence, and a mark on your permanent record at all costs. We understand how important your future is to you, which is why we will sit down with you, establish a solid plan of action, then fight to protect your rights and minimize or dismiss your charges in a court of law. We offer free case evaluations, so if you are in need of representation and would like to learn how our firm can help you, please contact us. Our aggressive tax crimes attorney is ready to go to work for you today.