§289

6 cases·1 followed·5 cited17% support

Statute text not available for this section.

6 Citing Cases

John Allen & Kathleen Ann Hatling, Petitioner T.C. Memo. 2012-293 · 2012

2012) provides that "[a] person requiredto pay or to collect and remit a tax, who willfully i attempts to evade or defeat a tax law by failing to do so when required, is guilty of a felony." - 4 - [*4] 2002, and 2003, respectively.

Robert C. O'Connell v. MN. Dept. of Revenue · Cir.
Dixon v. Commissioner 28 T.C. 338 · 1957
Dreymann v. Commissioner 11 T.C. 153 · 1948