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Idaho Tax Fraud and Tax Evasion Laws

Intentionally underpaying your taxes, or failing to pay your taxes all together, is a serious criminal offense. Under Idaho's tax code, it is illegal to willfully attempt to evade or defeat any tax. In other words, it is illegal to commit (or attempt to commit) tax fraud or tax evasion. The table below outlines Idaho's main tax fraud and tax evasion law.

Code Section

Idaho Code section 63-3078: Attempt to Evade or Defeat a Tax

What's Prohibited?

It is illegal for any person who is required to collect, truthfully account for, and pay over any tax imposed by the state of Idaho, to willfully fail to:
  • Collect a tax
  • Truthfully account for and pay over a tax, or
  • Attempt in any manner to evade or defeat a tax

How to Report Suspected Tax Fraud in Idaho

If you know or suspect that tax fraud is being committed in Idaho, you can file an anonymous report via the Idaho State Tax Commission's online referral form. For more information about reporting suspected tax fraud, check out

Federal Tax Fraud and Tax Evasion

Under federal law it is also illegal to attempt to evade or defeat a tax. Any person who willfully attempts in any manner to evade or defeat any federal tax is guilty of a felony and can be punished by a fined up to $100,000 ($500,000 in the case of a corporation), and/or imprisonment for up to five years.

Common Examples of Tax Evasion

While tax evasion can be committed in many different ways, common examples include:

  • Intentionally failing to file a tax return
  • Willfully failing to pay a tax
  • Intentionally failing to report all income received
  • Willfully making false or fraudulent claims regarding taxes
  • Intentionally preparing or filing a false tax return

Additional Resources

State laws change frequently. For case specific information about Idaho's tax fraud and tax evasion laws contact a local tax attorney.

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