Tax Evasion as White Collar Fraud

Abstract

This analysis of the criminal tax statutes shows they are similar to white collar frauds in doctrine, purpose, and enforcement strategies. Nevertheless, the tax code is a self-contained criminal code designed to avoid recourse to general white collar offenses. For this reason, the strategic enforcement advantages of charging violators with mail or wire fraud are not appropriate or in accord with congressional purpose. Well-known tax cases show that criminal tax provisions apply to a divergent range of offenders and provide authorities with a valuable enforcement instrument.

Keywords: Tax evasion, tax fraud, white collar crime, mail fraud, wire fraud