If your Church conducts improper Anniversary Love Offerings, your pastor could now be subject to Criminal Prosecution.

  • CRIMINAL TAX EVASION
  • The elements of the crime are willfulness, an attempt to evade tax and additional tax due. (Code Sec. 7201)
  • CRIMINAL PENALTY FOR FALSE OR FRAUDULENT TAX ADVICE
  • Any person who willfully aids or assists in, procures, counsels or advises the procreation or presentation of materially false or fraudulent return, affidavit, claim or other document, is guilty of a felony. (Code Sec. 7206(2)
  • OTHER CRIMINAL PENALTIES (fines and/or imprisonment) are imposed for:
      • willful failure to file a return; (Code Sec. 7203);
      • willful filing of a false or fraudulent return; (Code Sec. 7207);
      • willful failure to pay a tax; (Code Sec. 7203);
      • willful failure to collect or pay over a tax (where under a duty to do so); (Code Sec. 7202)
      • willful failure to furnish a W-2 to employees in the manner, at the time or with the information required, or willful filing of a false or fraudulent W-2; (Code Sec. 7204);
      • willful failure to keep proper records; (Code Sec. 7203);
      • willful failure to supply tax information; (Code Sec. 7203);
      • willful failure to obey a summons; (Code Sec. 7210);
      • improper disclosure or use of tax return information by a tax return preparer; (Code Sec. 7216);
      • various other offenses relating to returns, statement stamp taxes, etc