Internal Revenue Code (IRC): Primary federal tax law in the United States that codifies various tax provisions and requirements
Bank Secrecy Act (BSA): Requires financial institutions to assist government agencies in detecting and preventing money laundering and tax evasion
Foreign Account Tax Compliance Act (FATCA): Requires foreign financial institutions and certain non-financial foreign entities to report on foreign assets held by U.S. account holders
Foreign Corrupt Practices Act (FCPA): Prohibits the payment of bribes to foreign officials to assist in obtaining or retaining business
USA PATRIOT Act: Enhances anti-money laundering provisions and includes measures to combat terrorism financing
26 USC ยง 7201: Criminal statute addressing tax evasion, including attempts to evade or defeat tax
26 USC ยง 7206: Criminal statute addressing false statements and fraud in tax-related matters
18 USC ยง 371: Criminal statute addressing conspiracy to commit offense or to defraud United States
31 USC ยง 5322: Criminal penalties for Bank Secrecy Act violations
IRS Regulations: Detailed rules and guidelines issued by the Internal Revenue Service for tax compliance
FinCEN Guidelines: Guidance issued by Financial Crimes Enforcement Network for financial institutions and businesses
DOJ Tax Division Directives: Department of Justice guidelines for prosecuting tax-related crimes
Federal Sentencing Guidelines: Framework for determining penalties in federal tax crime cases
OECD Guidelines: International standards for tax transparency and information exchange
Common Reporting Standard (CRS): Global standard for automatic exchange of financial account information
International Tax Treaties: Bilateral agreements between countries addressing taxation rights and information exchange
