Is an assessment required before filing criminal charges for tax evasion?

Is an assessment required before filing criminal charges for tax evasion?

• A. Yes
• B. No
• C. Sometimes
• D. It depends

Answer: (B)

There is no requirement for an assessment before criminal charges for tax evasion can be filed. Criminal evasion cases focus on proving willfulness—the intentional act to evade or defeat taxes—not on whether the IRS has issued a civil assessment yet. Investigators can pursue charges based on evidence of concealment, false filings, or underreporting of income, even if no assessment has been made. The civil process that yields an assessment is separate and aims to determine the amount owed, while criminal prosecutions depend on proving intent to evade taxes.

There is no requirement for an assessment before criminal charges for tax evasion can be filed. Criminal evasion cases focus on proving willfulness—the intentional act to evade or defeat taxes—not on whether the IRS has issued a civil assessment yet. Investigators can pursue charges based on evidence of concealment, false filings, or underreporting of income, even if no assessment has been made. The civil process that yields an assessment is separate and aims to determine the amount owed, while criminal prosecutions depend on proving intent to evade taxes.