Tax
Jul. 23, 2019
When it comes to the tax laws, ‘willfulness’ is quite broad
In taxes, willful and non-willful are different. Innocent tax mistakes can often be forgiven, maybe with no penalty. When there is a penalty, non-willful is vastly lower than willful. In a criminal tax case, this fundamental dichotomy can mean the difference between innocence or guilt, freedom vs. incarceration. And in civil cases, what happens if you are audited and the IRS tries to hit you with big penalties? To the IRS, bad intent may not be bad at all.
Robert W. Wood
Managing Partner
Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
Joshua D. Smeltzer
Of Counsel
Wood LLP
Joshua was previously a trial attorney with the U.S. Department of Justice Tax Division. This discussion is not intended as legal advice.
In taxes, willful and non-willful are different. Innocent tax mistakes can often be forgiven, maybe with no penalty. When there is a penalty, non-willful is vastly lower than willful. In a criminal tax case, this fundamental dichotomy can mean the difference between innocence or guilt, freedom vs. incarceration. And in civil cases, what happens if you are audited and the IRS tries to hit you with big penalties? To the IRS, bad intent may not be bad at all.
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