2035
Use of Other Criminal Statutes
|
Section 1001 of Title 18 can be used both in cases involving the
filing
of a false CTR, CMIR, or FBAR. Other possible Title 18 charges for currency
offenses include 18 U.S.C. § 371 (for a conspiracy to avoid filing the
currency transaction reports), 18 U.S.C. § 1341 (mail fraud), and 18
U.S.C.
§ 1343 (wire fraud). A false response on an income tax return or on
IRS
Form
4683 may involve perjury under 26 U.S.C. § 7206.
[cited in USAM 9-79.200] | |