Understanding the Tax Code 19705(a) & 19706 and Potential Penalties

In the realm of taxation and financial responsibility, it’s essential to understand California’s Revenue and Taxation Code, particularly sections 19705(a) and 19706. These sections of the code address tax evasion and related offenses. At Inland Empire Criminal Defense, we are committed to helping you understand these tax laws and their implications if you are facing charges related to tax evasion.

California Revenue and Taxation Code 19705(a) & 19706: An In-Depth Examination

Legal Definitions:

• Revenue and Taxation Code 19705(a): “Any person who, with intent to defeat the collection of any amount payable under this part, files a false or fraudulent return or claim for refund, or who makes a false statement in any return, report, or other document filed with the [California] Department of Tax and Fee Administration…is liable for a penalty…”
• Revenue and Taxation Code 19706: “Any person required to obtain a license under this part who willfully evades or attempts in any manner to evade the payment of any fee, tax, or amount imposed by this part…is guilty of a misdemeanor.”

These sections of the Revenue and Taxation Code are aimed at preventing tax evasion and ensuring that individuals and businesses fulfill their tax obligations.

Proving a Case Under Revenue and Taxation Code 19705(a) & 19706

To secure a conviction under these code sections, the prosecution must establish the following elements:

• 19705(a): Intent to defeat the collection of taxes, filing a false or fraudulent return or claim for a refund, or making a false statement in a filed document.
• 19706: Willful evasion or attempted evasion of payment of fees, taxes, or amounts imposed by the Revenue and Taxation Code.

Penalties for Violation

Violations of these tax evasion laws can result in severe penalties, which may include fines, imprisonment, or both. The severity of the penalties often depends on the specific circumstances of the offense, the amount of taxes evaded, and the defendant’s intent.

Defenses Under Revenue and Taxation Code 19705(a) & 19706

Defending against charges related to tax evasion requires a strategic approach. Here are several examples of defenses tailored to these code sections:

1. Lack of Intent

A strong defense may involve demonstrating that the defendant lacked the requisite intent to evade taxes willfully. Proving that the actions were accidental or not intentional can be a key aspect of the defense.

2. Misunderstanding of Tax Law

In some cases, individuals or businesses may make mistakes due to a misunderstanding of complex tax laws. Challenging whether the actions were genuinely willful can be a defense strategy.

3. Lack of Evidence

Challenging the evidence presented by the prosecution is a common defense strategy. If there is insufficient evidence to support the allegations, it may lead to a dismissal or acquittal.

While these are several examples of defenses, it’s important to note that there may be other potential defenses depending on the specifics of your case. Consulting with an experienced attorney is essential to building a robust defense tailored to your unique situation.

Inland Empire Criminal Defense: Your Trusted Legal Advocate

At Inland Empire Criminal Defense, we understand the complexities of California’s tax laws, including Revenue and Taxation Code 19705(a) & 19706. If you are facing charges related to tax evasion or non-compliance, it’s crucial to have a legal advocate who will tirelessly defend your rights and future.

Don’t let tax evasion accusations dictate your life’s trajectory. Act promptly and decisively. Call Inland Empire Criminal Defense—your trusted Ontario Criminal Defense Attorney—at 909-939-7126. Secure legal representation well-versed in California tax laws, dedicated to protecting your freedom. Our office is conveniently located in Ontario, ensuring accessibility when you need us most.