Caution:

In addition to civil penalties, you may be subject to criminal prosecution (brought to trial) for willfully:

Evading tax;

Failing to collect or truthfully account for and pay over tax;

Failing to file a return, supply information, or pay any tax due;

Furnishing false or fraudulent Forms W-2 to employees or failing to furnish Forms W-2;

Committing fraud and providing false statements;

Preparing and filing a fraudulent return; or

Committing identity theft.