A(n) ____ is sworn to under oath (and penalty of perjury or comparable false swearing statute).


Any person who—

(1) Declaration under penalties of perjury

Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or

(2) Aid or assistance

Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or

(3) Fraudulent bonds, permits, and entries

Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

(4) Removal or concealment with intent to defraud

Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or

(5) Compromises and closing agreementsIn connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—

(A) Concealment of property

Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or

(B) Withholding, falsifying, and destroying rec­ords

Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;

shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.

What section of a report should restate the objectives aims and key questions and summarize the findings with clear concise statements?

An executive summary should summarize the key points of the report. It should restate the purpose of the report, highlight the major points of the report, and describe any results, conclusions, or recommendations from the report.

What is the standard format in US federal courts for the electronic submission of documents?

Introduction. In the future, the Federal Judiciary will require that all electronically filed documents uploaded in CM/ECF [Case Management/Electronic Case File] be in PDF/A [Portable Document Format/Archive] format. Currently, CM/ECF accepts both PDF and PDF/A documents.

What is a document that lets you know what kind of questions to expect when you are testifying?

A subpoena is a court order for you to appear as a witness at a deposition or in court. The subpoena may also require that you bring certain documents with you. A lawyer issues a subpoena to make sure that you appear and testify.

What numbering system can be used in a written report?

When writing a report, style means the tone of language you use to address the reader. The decimal numbering system is frequently used when writing pleadings.