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Which of the following is a common legal defense to tax evasion?

发布时间：2025-10-17 00:11:51

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答案：A suspect or a criminal defendant might raise various defenses to accusations of tax evasion, and whether these defenses are legitimate depends on the laws of the jurisdiction. The following are common defenses to tax evasion:·No tax deficiency: The defendant can establish that there is no deficiency. In most jurisdictions, if there is no deficiency, there is no tax liability. This is generally the best defense, if available, because several other defenses might negate willfulness, but do not necessarily eliminate a tax liability with interest and penalties.·Lack of willfulness: A lack of willfulness reduces the defendant’s culpability for fraud. A good faith belief that one is not violating the tax law, based on a misunderstanding caused by the law’s complexity, negates willfulness.·Avoidance, not evasion: The taxpayer charged with tax crimes might argue that he engaged in a legal means of lowering his tax bill through legitimate avoidance mechanisms, such as deductions, credits, and shelters. Thus, establishing that the taxpayer was engaging in tax avoidance and not evasion provides a defense to tax fraud.·Reliance on an attorney or accountant: If a taxpayer properly relied on expert advice for the conduct in question, the jurisdiction might find no criminal liability.·Mental illness: Certain mental illnesses and incapacitating conditions will negate criminal intent for tax crimes.