Tax fraud is generally defined as an intentional action to defraud the government of tax money that would otherwise be due. It is a willful step that someone takes to pay less on their taxes.
When filing taxes, individuals and business owners are often worried that they will make an accidental mistake or an oversight. They think they are going to be accused of fraud.
But the important thing to remember is that a non-willful action is just a negligent mistake, rather than a form of fraud. It is not a criminal act. Tax money may still be due if the mistake is discovered and corrected, and certain penalties may apply for a late payment or underpayment, but there is not the same risk of an arrest for the criminal act of tax fraud.
Demonstrating the difference
As such, if you have been accused of tax fraud, one potential defense is to show that it was not a willful action and that there was no element of intent. This shows that you were not acting in a criminal fashion.
For instance, perhaps you have been accused of underreporting your income. You believed that you gave all of the correct paperwork to your CPA, who prepared your taxes and filed them with the government. But perhaps you accidentally left out a certain source of income, for which taxes were never paid.
In order for you to be guilty of a crime, the government would have to show that you did this intentionally, not that you simply forgot or believed you submitted the paperwork when it was actually lost or mishandled.
Cases like this can be complex, and it can sometimes be difficult to determine the difference between a willful or a non-willful action. At this time, be sure you know exactly what legal options you have.