Contempt.-The court, justice or judge may punish with imprisonment or fine a respondent who commits contempt by making a
false return, or refusing to make a return; or any person who otherwise disobeys or resist a lawful process or order of the court.'
'Count 4 reads: 'that you Mohammed Musa Abimiku and Alexander Micah Paman, officers in the Federal Ministry of Works, Abuja: in the month of December or thereabout in Abuja, conspired amongst yourselves to knowingly furnish
false return of retirement claims in respect of the total sum of N4.5 million out of N5 million approved by the Permanent Secretary, Federal Ministry of Works, Abuja and paid into the personal Diamond Bank Account No.
Criminals became increasingly adept at masquerading as a taxpayer because criminals have access to enough personal information to appear as the taxpayer, and then file a
false return and claim a refund.
However, it cannot disqualify a Member who has submitted a
false return of election expense or wealth statement.
"The funds from this
false return were then transferred to various offshore entities, including Quartell and Nomirex," the EY report said.
Abetment or inducement of another person to make a
false return, account, statement or declaration will be punishable with RI of six months to seven years.
Sources told news agency PTI that the complaint, under Section 278 of the I- T Act ( abetment of
false return), is expected to be filed before March 31 as these accounts pertain to 2006- 07 and would get timebarred after that date.
* An identity thief steals a taxpayer's Social Security number (SSN) and files a
false return with it before the taxpayer files.
GREAT WAR 100 Schulze and Lehning, who were sailors on the Chilean sailing ship Quintero, were charged that, being enemy aliens, they made a false statement to the aliens officer, and Vallentin, who was chief mate of the vessel, was charged with aiding and abetting Schulze and Lehning, and also that he made a
false return of the list of the crew, showing the other two defendants as a Swede and Russian Finn respectively.
Federal and state taxing authorities can bring, both felony and misdemeanor tax charges against a CPA's client--the most common of which include tax evasion, failure to file a return, failure pay tax and filing a
false return. The IRS also prosecutes taxpayers under the Federal Criminal Code on charges such as presenting false claims to the government, conspiracy and making false statements.
Thus, reporting that a client's debt has been discharged and then accepting funds in payment of that debt could be viewed by the IRS as supporting a penalty for filing a
false return.