False Income Tax Return — Making or Subscribing a Return Defined is a criminal offense in which a person knowingly and willfully provides false information to the Internal Revenue Service (IRS) on an income tax return. This type of fraud can involve any kind of false information, including underreporting income, claiming false deductions, and filing fraudulent documents. Making or subscribing a false return is a felony and can result in up to three years in prison, as well as hefty fines and interest. Types of False Income Tax Return — Making or Subscribing a Return Defined include: • Underreportinincomeom— - this is when an individual fails to report all the income they have received during the tax year. • Claiming false deduction— - this is when an individual claims deductions that they are not entitled to, such as business expenses or charitable donations. • Filing fraudulent document— - this is when an individual files documents that contain false information, such as a doctored W-2 form or falsified bank statements.