Treasury Enforcement Agent Exam Criminal Law & Federal Statutes 2

Question 1

Which federal statute specifically criminalizes willfully making and signing a false tax return under penalty of perjury?

Accepted Answer

26 U.S.C. § 7206

Answer

26 U.S.C. § 7206 criminalizes willfully making, subscribing, or presenting a false or fraudulent statement in a tax return or document under penalty of perjury.

Question 2

What is the maximum penalty for conspiracy to defraud the United States under 18 U.S.C. § 371?

Accepted Answer

5 years imprisonment

Answer

Conspiracy to defraud the United States under 18 U.S.C. § 371 carries a maximum penalty of 5 years imprisonment per count.

Question 3

Under the Bank Secrecy Act, which U.S. persons are required to file a Foreign Bank Account Report (FBAR)?

Accepted Answer

U.S. persons with aggregate foreign financial account balances exceeding $10,000 at any point during the year

Answer

Any U.S. person (citizen, resident, or entity) whose foreign financial accounts have an aggregate value exceeding $10,000 at any time during the calendar year must file an FBAR with FinCEN.

Question 4

The 'willful blindness' (or 'deliberate ignorance') doctrine allows federal prosecutors to establish what?

Accepted Answer

That a defendant intentionally avoided learning incriminating facts in order to claim ignorance

Answer

Willful blindness holds that defendants cannot escape criminal liability by deliberately avoiding knowledge of facts that would establish their guilt, treating deliberate ignorance as equivalent to actual knowledge.

Question 5

IRS Criminal Investigation (CI) special agents derive their primary statutory investigative authority from which law?

Accepted Answer

The Internal Revenue Code (Title 26, U.S.C.)

Answer

IRS Criminal Investigation agents derive their primary authority from Title 26 (the Internal Revenue Code), which defines federal tax crimes and grants CI agents law enforcement powers.

Treasury Enforcement Agent Exam Practice Test

Treasury Enforcement Agent Exam Practice Test

Treasury Enforcement Agent Exam Criminal Law & Federal Statutes 2