Case: Tax Evasion Charge Properly Claimed Act Occurred Within Statute of Limitations for Filing Indictment (N.D. Ohio) (IRC §6532)

Tax evasion charges not barred if they allege at least one affirmative act in furtherance of the evasion occurs within the six-year statute of limitations for filing of the last act, a district court held. A tax evasion indictment was filed on July 14, 2021. The two counts are not barred if they allege at least one affirmative act in furtherance of evasion occurred after July 14, 2015, the court held. The court found that the indictment properly alleges an act of evasion took place after such date. [United States v. Smith, No. 1:21 CR 0520 (N.D. Ohio ...