26 U.S.C. Sec. 7206(2) Aiding and Abetting in Submitting False and Fraudulent Return is a provision of the United States Code that makes it a crime to willfully aid, assist, or advise another person in the preparation and submission of a false or fraudulent return, statement, or other document with the intent to evade any part of the internal revenue laws of the United States. This crime is punishable by a fine, imprisonment of up to 3 years, or both. There are several types of conduct that constitute an offense under this section, including: providing false information, omitting information, and claiming false deductions or credits. Additionally, individuals may be found guilty of aiding and abetting if they actively participate in the preparation of a false or fraudulent return, statement, or other document, such as by providing advice or assistance or by acting as a middleman for another person.
26 U.S.C. Sec. 7206(2) Aiding and Abetting in Submitting False and Fraudulent Return is a provision of the United States Code that makes it a crime to willfully aid, assist, or advise another person in the preparation and submission of a false or fraudulent return, statement, or other document with the intent to evade any part of the internal revenue laws of the United States. This crime is punishable by a fine, imprisonment of up to 3 years, or both. There are several types of conduct that constitute an offense under this section, including: providing false information, omitting information, and claiming false deductions or credits. Additionally, individuals may be found guilty of aiding and abetting if they actively participate in the preparation of a false or fraudulent return, statement, or other document, such as by providing advice or assistance or by acting as a middleman for another person.