Nothing to do with evasion, eh? You really are dense.
False filings are all about evasion. False numbers are filed which results in less or no tax due — you know, what most people call evading taxes. Which is why I use the term colloquially.
The feds tend to use false filing charges instead of the evasion statute because they are easier to prove. The end result is the same as the sentencing guidelines revolve around the tax loss and criminal history.
PH, who is also permanently enjoined from using his nonsense on his own returns caught 10 felony counts of filing false documents. Four false 1040s and 6 false 4852s.
Convicted on all 10 counts. Sentenced to federal prison.
And you want to quibble over which statute was used to convict him.
PH and Schiff are and were equally full of nonsense. I think everyone has a 1st amendment right to make a fool of themselves by publishing any nonsense they wish. In Schiff’s case, he — and only he — was banned from selling his book because it was held to be false commercial speech, commercial speech being less protected.
That the same principle had different results for PH doesn’t say anything about his book being “true” at all. In fact, it’s total nonsense from cover to cover.
He’s the idiot who went to prison because of his nonsense and his “educated” returns. Just like Schiff. So keep driving, PH’s ignorance is at least as great as was Schiff’s.