Tax fraud proceedings can be either civil or criminal, and different burdens of proof will apply in either proceeding. In criminal proceedings, the IRS must prove guilt beyond a reasonable doubt, whereas in civil proceedings the IRS need only prove fraud by clear and convincing evidence (that the thing to be proved is highly probable
irs criminal
Criminal Investigations
As a general rule, one should always file their tax returns regardless of that person’s ability to pay their taxes. That said, failure to file will not automatically result in a criminal investigation. According to the IRS, the average late filer has failed to file for three years or more and owes approximately $70,000. Furthermore,