税务欺诈是美国的主要问题。据估计，每年有15%的欠税没有缴纳。损失的金额大约相当于每年联邦预算赤字的四分之三。逃税者不仅仅是在欺骗国税局和联邦及州政府。他们实际上也是在偷窃那些遵守税收法律和法规并诚实地支付他们所欠税款的公民。
国税局的举报人计划
国税局的举报人计划提供的奖励是国税局对违反税法和少付税款的线索或报告所收取金额的15%至30%。值得注意的是，该计划并不要求目标纳税人是有意或故意地少缴税款。相反，报告因无辜的错误或不正确的法律解释而产生的少付款项就足够了。然而，要想获得奖励，少付的金额必须超过200万美元--这个门槛包括利息、罚金、民事没收和刑事罚款，这些都可以很快达到巨大的金额。
Tax fraud whistleblowers need not be U.S. citizens. In fact, a significant portion of whistleblower submissions to the IRS come from tipsters located in foreign countries.
税务举报人的申请纷至沓来。2019年，国税局检举人办公室向检举人发放了181项奖励，总额超过1.2亿美元。
Tax Fraud Qui Tam Lawsuits Under the New York’s False Claims Act
Many states have their own versions of the False Claims Act designed to reward qui tam whistleblowers for exposing fraud against the state, its local subdivisions, and public authorities.
New York State’s False Claims Act is unique in that it authorizes whistleblowers to bring claims involving tax fraud. Whistleblowers can receive 15% to 30% of the amounts collected. And the statute applies not just to the nonpayment of New York state and local income taxes, but also, significantly, to sales taxes as well.
In fact, in one of the largest state false claims act settlements in history involved a case by New York State against Sprint Corp. for failure to collect and remit sufficient state and local taxes with respect to its wireless calling plans. Sprint paid $330 million in settlement. The whistleblower who filed the qui tam lawsuit received $62.7 million in reward.
值得注意的是，纽约州的《虚假索赔法》要求目标纳税人知情，这与美国国税局的检举人计划不同，后者即使在非故意的情况下也适用。然而，该法对知情的定义很宽泛，不仅包括实际知情，还包括对信息的真实性或虚假性的轻率和 "故意不知道"。
Fraud is their game.
Integrity is yours.
常见的逃税方法
大多数逃税计划是由自营职业者和小企业实施的。常见的逃税行为包括：
- 维护多套图书。
- 提交虚假申报。
- 对多州企业的收入或收益进行错误的分配或分摊。
- 伪造或篡改簿记或会计分录。
- 挪用公司资金或收入来支付个人开支。
- 以工资或其他报酬为幌子，向主要股东支付不成比例的收入。
- 隐瞒、隐藏或少报收入。
- 虚报扣除额
- 使用海外或外国账户来隐藏资产，隐瞒交易，或进行洗钱活动。
- 将个人支出错误地归类为商业支出
- 隐瞒或隐藏资产或财产的所有权。
- 挪用扣缴的工资税。
- 未将以回扣、无还款意图的贷款或贪污所得的形式收到的资金作为收入报告。
If you know about significant tax underpayment or fraud, reach out to us for a free and confidential consultation with a dedicated whistleblower attorney.
