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 Home
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 OIC - The 10 most important things you need to know
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 Abuse of Discretion Offer in Compromise

 Offer In Compromise Manual
 Overview
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 Effective Tax Administration
 Independent Admin. Review
 Offer Receipts
 OIC Received in Exam
 Doubt as to Liability Offers
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 Financial Analysis Handbook
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 Offer in Compromise Regulations
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 RS Policy Statement P-5-100
 Revenue Procedure 2003-71
 Statute - 7122 o RRA 1998
 T.D. 9086
 Technical Advice
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 OIC Frequently Asked Questions

 Offer In Compromises Cases
 Joseph G. Dostal v. Commissioner
 OIC Cases - Miscellaneous
 OIC Cases - Economic Hardship
 OIC Cases - bankruptcy
 OIC Cases - abuse of discretion
 OIC Cases - Interest Abatement

 Offer In Compromise Manual
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 Appeals
 Appeals Manual

 Articles
 Corporation Levies - Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
 Levies - Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
 Liens - Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
 OIC Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
 OIC Levy Abuse Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney

 Audit Techniques Guide
 Accuracy - Annoucement 2002-2  - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy - IRS Audit  - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy - Fraud Penalty - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy Introduction - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy - Negligence of rules - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy - Policy Statements  - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy -Reasonnable Cause - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy Related Penalty - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy - Substantial Understatement - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Accuracy - Valuation Misstatement - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Aviation Tax - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Carpentry / Framing - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Coal Excise Tax - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Cost Segregation - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Cost Segregation Introduction - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Cost Segregation Legal Framework - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Cost Segregation METHODOLOGIES - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
 Audit Technique Guide – Retail Industry
 The Examination Audit Process

 Audits
 Examining Process

 Audit Examining Process Overview
 Overview & Responsibilities
 Pre-Contact Responsibilities
 Pre-Contact Resp. Cont.
 Examination Techniques
 Examination Techniques Cont.
 Examination of Income
 Examination of Income Cont.
 Required Filing Checks
 Penalty Consideration
 Issue Resolution
 Report Writing
 Report Writing Cont.1
 Report Writing Cont.2
 Planning & Monitoring
 Determining Return Need
 Source of Returns
 Classification
 Classification cont.
 Assignment

 Audit Examining Process 1
 Planning and Monitoring
 Determining Return Need
 Source of Returns—DIF and Ordering
 Other Source Workload
 Classification
 Classification (Cont. 1)
 Storage of Selected Returns
  Assignment of Selected Returns
  Special Examination Features and Programs
  International Features

 Audit Examining Process 2
  General Examination Information
  Miscellaneous Examination Procedures
  Technical Advice to Taxpayers and Examination Personnel
  Employee Conduct and Responsibilities
  Disclosure of Official Information
  Classification, Examination and Review of Employee Returns

 Audit Examining Process 3
  Overview
  Responsibilities
  MACS Security
  User Procedures
  Case Administration
  Special Features and Procedures

 Audit Examining Process 4
  Introduction
  Adjustments—Miscellaneous
  Claims
  Closings to Appeals
  Conversion of Returns
  Correspondence
  Credit Transfers and Miscellaneous Adjustments
  Delinquent and Substitute for Return Processing
  Delinquent and Substitute for Return Processing (Cont. 1)
  Employment Excise Tax Adjustments
  Entity Changes
  Examined Closings, Surveyed Claims, and Partial Assessments
  Examined Closings, Surveyed Claims, and Partial Assessments  (Cont. 1)
  Examined Closings, Surveyed Claims, and Partial Assessments  (Cont. 2)
  Examined Closings, Surveyed Claims, and Partial Assessments  (Cont. 3)
  Examined Closings, Surveyed Claims, and Partial Assessments  (Cont. 4)
  Examined Closings, Surveyed Claims, and Partial Assessments  (Cont. 5)
  IDRS Research
  Individual Retirement Account (IRA) Adjustments
  Inventory Control
  Jeopardy Assessments/Termination Assessments/Transferor/Transferee Assessments
  Large Dollar Cases
  Manual Refunds
  Missing Returns and Error Accounts
  Non-Examined Closings/Deleting AIMS Records
  Non-Master File (NMF) Processing
  Openings
  Openings (Cont. 1)
  Payments and Remittances
  Quick Assessments
  Reopening/Reclosing/Reinputting Records
  Reports
  Reports (Cont. 1)
  Revenue Agent Reports (RAR’s) Sent to States
  Social Security Administration (SSA) Adjustments
  Terminal Operations
  Transfers
  Updating/Correcting AIMS Data Base
  Unpostable Resolution
  Unpostable Resolution (Cont. 1)

 Audit Examining Process 5
  TE/GE AIMS Processing
  TE/GE AIMS Processing (Cont. 1)
  TE/GE Examined and Non-Examined Closures
  TE/GE Examined and Non-Examined Closures (Cont. 1)
  TE/GE Examined and Non-Examined Closures (Cont. 2)
  TE/GE AIMS Special Processing Procedures
  TE/GE AIMS Special Processing Procedures (Cont. 1)
  TE/GE Reports
  TE/GE Reports (Cont. 1)

 Audit Examining Process 6
  Information Returns Program (IRP) Scope and Background
  Information Returns Program (IRP) Scope and Background  (Cont. 1)
  Information Returns and Information Reporting
  Information Returns and Information Reporting (Cont. 1)
  Information Returns and Information Reporting (Cont. 2)
  Information Returns and Information Reporting (Cont. 3)
  Information Returns and Information Reporting (Cont. 4)

 Audit Examining Process 7
  Overview
  Security
  Statute of Limitations
  Planning and Special Programs (PSP)
  Group
  Reports
  Reports (Cont. 1)
  Technical Services Staff
  Case Processing Support
  Chief
  ERCS Functional Coordinator
  System Administrator

 Audit Examining Process 8
  Organization and Responsibilities
  Case Processing
  Examination Quality Measurement System (EQMS)
  Mandatory Review
  Post Examination Case Processing Requirements
  Technical Field Support
  Miscellaneous Responsibilities

 Audit Examining Process 9
  Outline of System
  Description and Use of Examination Technical Time Report - Form 4502

 Audit Examining Process 10
  Overview and Basic Examiner Responsibilities
  Pre-Contact Responsibilities
  Pre-Contact Responsibilities (Cont. 1)
  Examination Techniques
  Examination Techniques (Cont. 1)
  Examination Techniques (Cont. 2)
  Examination of Income
  Examination of Income (Cont. 1)
  Required Filing Checks
  Penalty Considerations
  Issue Resolution
  Issue Resolution (Cont. 1)
  Report Writing
  Report Writing (Cont. 1)
  Report Writing (Cont. 2)
  Workpapers
  Frivolous Return Program
  Frivolous Return Program (Cont. 1)
  Certain Technical Issues
  Certain Technical Issues (Cont. 1)
  Examination Operational Automation Database (EOAD)
  Requesting Audit, Tax Accrual, or Tax Reconciliation Workpapers

 Audit Examining Process 11
  Allocation of Income and Deductions - IRC Section 482
  Changes in Accounting Methods
  Corporate Liquidations/Dissolutions
  Net Operating Loss Cases
  Electronically Filed Returns
  Transfer of Returns Open for Examination
  Innocent Spouse
  Return Preparer Program
  Transferee Liability Cases
  Issues Involving a Taxpayer's Representative
  Issues Involving a Taxpayer's Representative (Cont. 1)
  Third Party Contacts

 Audit Examining Process 12
  Nonfiled Returns

 Audit Examining Process 13
  Introduction
  Contact Employees
  Central Reconsideration Unit
  Area Office Examination
  Automated Substitute For Return (ASFR)
  APPEALS
  Exhibits

 Audit Examining Process 14
  Statutory Notices of Deficiency Issued by Area Offices
  Statutory Notices of Deficiency Issued by Area Offices (Cont. 1)
  Statutory Notices of Deficiency Issued by Area Offices (Cont. 2)

 Audit Examining Process 15
  Jeopardy and Terminations
  Examination Procedures
  Assessment Procedures (Case Processing Support)
  Administrative and Judicial Review
  Post-Assessment Procedures
  Technical Support Guidelines
  Planning and Special Programs Procedures

 Audit Examining Process 16
  SEP Responsibilities and Case Development

 Audit Examining Process 17
  Overview of Compliance Initiative Projects
  Responsibilities
  Requirements
  Procedures

 Audit Examining Process 18
  Offers in Compromise Received in Exam
  Doubt as to Liability Offers
  Effective Tax Administration Offers
  Combination Offers
  Review, Closing and Reporting Requirements
  Case Processing & Controls
  Special Case Processing

 Audit Examining Process 19
  Campus Examination Operations
  Campus Examination Operations (Cont. 1)
  IMF Automated Underreporter (AUR) Control
  IMF Automated Underreporter (AUR) Control (Cont. 1)
  IMF Automated Underreporter (AUR) Control (Cont. 2)
  IMF Automated Underreporter (AUR) Control (Cont. 3)
  IMF Automated Underreporter (AUR) Control (Cont. 4)
  Certification of State FUTA Credits
  SSA Correspondence, Minister Waivers, and Application for Exemption from Social Security and Medicare
  IMF Automated Underreporter (AUR) Technical System Procedures
  Campus Examination Operations (Cont. 2)
  Campus Examination Operations (Cont. 3)
  Campus Examination Operations (Cont. 4)
  Campus Examination Operations (Cont. 5)
  Campus Examination Operations (Cont. 6)
  Campus Examination Operations (Cont. 7)
  CAWR Reconciliation Balancing
  CAWR Reconciliation Balancing (Cont. 1)
  CAWR Reconciliation Balancing (Cont. 2)
  IMF Automated Underreporter (AUR) Technical System Procedures (Cont. 1)

 Audit Examining Process 20
  General Collectibility Procedures
  Scope Consideration
  Soliciting Payment
  Installment Agreements

 Audit Examining Process 21
  Monitoring the IRS e-file Program

 Audit Examining Process 22
  NRP Overview
  NRP Case Building
  Classification of NRP Cases
  Examination of NRP Cases – Area Office
  Field Compliance Services Site

 Audit Examining Process 23
  Introduction
  Employment Tax Examination Objectives
  Classification, Selection, and Assignment of Employment Tax Cases
  Workpapers — Employment Tax Examinations
  Technical Guidelines for Employment Tax Issues
  Technical Guidelines for Employment Tax Issues  (Cont. 1)
  Classification Settlement Program (CSP)
  Employment Tax on Tip Income
  Determining Employment Tax Liability
  Employment Tax Penalty and Fraud Procedures
  Report Writing Guide for Employment Tax Examinations
  Report Writing Guide for Employment Tax Examinations  (Cont. 1)
  Prompt Action in Deficiency and Overassessment Cases
  Delinquent Return Procedures
  Employment Tax Refund or Abatement Claims
  Statute Control and Extension
  Technical Advice From the Headquarters Office
  Employment Tax —Appeals Officer Procedures

 Audit Examining Process 24
  Introduction
  Form 637 Excise Tax Registrations
  Form 637 Excise Tax Registrations (Cont. 1)
  Selection and Assignment of Returns
  General Instructions to Excise Tax Examiners and Reviewers
  Large and Mid-Size Business Examination Program Procedures
  Excise Tax Examination Techniques
  Excise Quality Measurement System (ExQMS)
  Claims for Refund or Abatement
  Miscellaneous Examination Procedures
  xcise Tax Examination Reports, Appeal Rights, and Inadequate Taxpayer Records
  CCSC Excise Operations

 Audit Examining Process 25
  Estate and Gift Tax Examinations
  Campus Procedures For Estate Tax

 Audit Examining Process 26
  Introduction
  Program Structure
  Role of the Anti-Money Laundering Coordinator
  Currency and Banking Retrieval System
  Bank Secrecy Act History and Law
  Bank Secrecy Act Examiner Responsibilities
  Bank Secrecy Act Penalties
  Bank Secrecy Act Special Procedures
  Examination Techniques For Bank Secrecy Act Industries
  Examination Techniques For Bank Secrecy Act Industries (Cont. 1)
  Examination Techniques For Bank Secrecy Act Industries (Cont. 2)
  Form 8300 History and Law
  Form 8300 IRC 6050I Examiner Responsibilities
  Examination Techniques for Form 8300 Industries
  Examination Techniques for Form 8300 Industries (Cont. 1)
  Examination Techniques for Form 8300 Industries (Cont. 2)
  Structuring
  Disclosure
  General Program

 Audit Examining Process 27
  Petitions Filed After 93079
  Examiner Responsibilities
  Review & Processing Procedures

 Bankruptcy
 Bankruptcy
 Bankruptcy Fraud
 Bankruptcy Legislation
 Bankruptcy Section 6658
 Definition of "pending"
 Golden Parachute
 Statute of limitations
 Bankruptcy Terms
 Chapter 12
 Chapter 13
 Chapter 11
 Chapter 7 Cases
 Chapter 9 Cases
 Closing
 Collection
 Common Issues
 Delinquent Accounts
 IRS Case Processing
 Overview
 Payments
 Proof of Claim

 Criminal Investigation
 Criminal Investigation

 Criminal Investigation
 Grand Jury Investigations
 Tax Crimes General
 Refund Fraud
 Money Laundering
 Currency Crimes
 Organized Crime & Task Force
 Narcotic Investigations
 Investigative Reports
 Methods of Proof
 Methods of Proof cont.
 C.I. at a glance
 Criminal Investigation, Tax Fraud, IRS Fraud, Fraud Audit

 DOJ Criminal Tax Manual
 Aiding and Abetting
 Attempt to Evade or Defeat Tax
 Bank Deposits
 Compromise and Closing Agreements
 Concealment with Intent to Defraud
 Conspiracy to Defraud the U.S.
 Criminal Practice and Procedures p1
 Criminal Practice and Procedures p2
 D.O.J Criminal Tax Manual
 Expenditures
 Failure to File
 False, Fictitious or Fraudulent Claims
 False Statements
 Fraudulent Returns and Statements
 Fraudulent Withholding Exemption Certificate
 Fraud and False Statements
 Net Worth
 Net Worth
 Obtaining Foreign Evidence
 Offenses With Respect to Collected Taxes
 Omnibus Clause
 Pleas and Sentencing p1
 Pleas and Sentencing p2
 Pleas and Sentencing p3
 Policies and Procedures
 Policy Directives and Memoranda p1
 Policy Directives and Memoranda p2
 Restrictions on Obtaining Tax Info.
 Specific Items
 Statute of Limitations
 Tax Money Laundering
 Tax Protestors
 Tax Protestors
 Venue
 Willful Failure to Collect and Pay Over

 FAQ
 FAQ
 Offer in Compromise – How to Determine Whether you Qualify for an Offer in Compromise

 Frivilous Tax Argument
 Frivilous Tax Argument

 Fraud Statutes
 7206 Evidence 2 p4
 7206 Evidence 4 p2
 7206 Evidence 2 p5
 7206 Evidence 4 p1
 7206 Evidence 3 p1
 7206 Evidence 3 p2
 7206 Evidence 3 p3
 7206 Evidence 3 p4
 7206 Evidence 3 p5
 7206 Evidence 4 p3
 7206 False Documents p1
 7206 False Claims Against U.S.
 7206 Grand Jury
 7206 False Documents p2
 7206 False Statements in Return 1 p2
 7206 False Statements in Return 1 p1
 7206 False Statements in Return 2 p2
 7206 False Statements in Return 1 p3
 7206 False Statements in Return 1 p4
 7206 False Statements in Return 1 p5
 7206 False Statements in Return 2 p1
 7206 False Statements in Return 2 p3
 7206 False Statements in Return 2 p4
 7206 False Statements in Return 3 p1
 7206 False Statements in Return 3 p2
 7206 False Statements in Return 3 p3
 7206 Forgery
 7205 Double Jeopardy
 7206 Guilty Plea p1
 7205 Exemption Certificates
 7206 Guilty Plea p2
 7205 Hostility of the Court
 7206 Indictment 1 p1
 7205 Indictment
 7206 Immunity
 7205 Infromation
 7206 Indictment 2 p2
 7205 Intent to Deceive Lacking
 7206 Indictment 1 p3
 7205 Right to Counsel
 7206 Indictment 1 p2
 7205 Trial, Timeliness
 7206 Indictment 2 p1
 7205 Variance
 7206 Indictment 1 p4
 7205 Venue
 7206 Indictment 1 p5
 7205 Willfulness
 7206 False Statements in Return 3 p5
 7206 False Statements in Return 3 p4
 7206 False Statements in Return 4 p1
 7206 False Statements in Return 4 p2
 7206 False Statements in Return 4 p4
 7206 False Statements in Return 4 p3
 7206 False Statements in Return 4 p5
 7206 False Statements in Return 5 p1
 7206 False Statements in Return 5 p3
 7206 False Statements in Return 5 p2
 7206 False Statements in Return 5 p4
 7206 False Statements to IRS Agents p1
 7206 False Statements to IRS Agents p2
 7206 False Statements to IRS Agents p3
 7206 Jury p2
 7206 Instructions to Jury 1 p2
 7206 Instructions to Jury 1 p1
 7206 Instructions to Jury 1 p5
 7206 Instructions to Jury 1 p3
 7206 Instructions to Jury 1 p4
 7206 Instructions to Jury 2 p1
 7206 Instructions to Jury 2 p2
 7206 Instructions to Jury 2 p3
 7206 Instructions to Jury 2 p4
 7206 Instructions to Jury 2 p5
 7206 Instructions to Jury 3 p1
 7206 Instructions to Jury 3 p2
 7206 Instructions to Jury 3 p3
 7206 Instructions to Jury 3 p4
 7206 Jury Verdict Disregarded
 7206 Instructions to Jury 3 p5
 7206 Jury p1
 7206 Jury p3
 7206 Motion to Vacate Sentence
 7206 Lesser Included Offense p1
 7206 Lesser Included Offense p2
 7206 Motion For Continuance
 7206 Motion to Sever
 7206 Motion to Transfer
 7206 Net Worth Statement
 7206 Offer in Compromise
 7206_Perjury
 7206 False or Fraudulent Returns p2
 7206 False or Fraudulent Returns p1
 7206 False or Fraudulent Returns p3
 7206 False or Fraudulent Returns p4
 7206 Prior Law
 7206 False or Fraudulent Returns p5
 7206 Prior Convictions
 7206 Probation
 7206 Right to Counsel p2
 7206 Prosecutor's Comment p1
 7206 Prosecutor's Comment p2
 7206 Restitution
 7206 Right to Counsel p1
 7206 Sentence p1
 7206 Sentence p3
 7206 Sentence p2
 7206 Sentence p4
 7206 Sentencing Guidelines 2 p2
 7206 Sentencing Guidelines 1 p2
 7206 Sentencing Guidelines 1 p1
 7206 Sentencing Guidelines 1 p3
 7206 Sentencing Guidelines 1 p4
 7206 Sentencing Guidelines 2 p1
 7206 Sentencing Guidelines 1 p5
 7206 Statute of Limitations p2
 7206 Venue
 7206 Sentencing Guidelines 2 p3
 7206 Statute of Limitations p1
 7206 Willfulness Defined p2
 7206 Willfulness Defined p1
 7206 Willfulness Defined p3
 7207 Conviction
 7206 Willfulness Defined p4
 7207 Sentencing
 7207 Defenses
 7207 Motion to Dismiss
 7207 Willfully Defined
 7210 Willful Failure to Obey Summons
 7212 Assault
 7212 Constiutionality
 7212 Bribery
 7206 Basis for Allegation of Fraud
 7212 Interference p2
 7212 Indictment
 7206 False Returns 3 p4
 7206 False Returns 3 p3
 7206 False Returns 3 p2
 7206 False Returns 3 p1
 7206 False Returns 2 p5
 7212 Jury Instructions
 7206 False Returns 2 p4
 7212 Interference p1
 7205 Convictions p1
 7212 Interference p3
 7205 Convictions p2
 7212 Interference p4
 7205 Convictions p3
 7212 Sentence p1
 7205 Convictions p4
 7212 Statute of Limitations
 7205 Convictions p5
 7206 Aiding & Advising Preparation of False Returns 1 p1
 7206 False Returns 1 p2
 7206 False Returns 1 p3
 7206 False Returns 1 p4
 7206 False Returns 1 p5
 7206 False Returns 2 p1
 7206 False Returns 2 p2
 7206 False Returns 2 p3
 7212 Rescue of Seized, Levied Property p2
 7212 Sentence p2
 7206 Concealment of Assets p1
 7215 Constitutionality