update on Minnesota tax fraud

Published On: 28th March 2011

It is interesting to note some of the more severe penalties possible under Minnesota criminal law for non-filers and non-payors.  Under Minn.Stat. §289A.63 subd. 1 if there is the specific felony intent to evade or defeat tax, which has never been defined in the Minnesota appellate case law, and if the taxpayer does not file or pay for three years, which is six potential felonies, the taxpayer under the Minnesota Sentencing Guidelines faces a presumptive sentence, with no prior relevant criminal history, of 20-27 months in prison.  (Felonies under Minn.Stat. §289A.63 subd. 1 are severity-level III offenses.)