Volltext: Tax crime as predicate offence to money laundering

2.2.6 USA 
The United States of America being a member of the FATF and the APG”, they should implement the 
FATF recommendations. In the US, ML is punishable according to title 18 United States Code (U.S.C.) 
sections 1956, 1957, 1960 and according to provision of title 31, and title 26 U.S.C. section 6050L.” 
When looking for tax crimes as predicate offences to ML, no statutory provision can be found making 
tax evasion with income from legitimate sources a predicate crime for ML in the US. 
Senators Leahy (Democrat-Vermont) and Grassley (Republican-lowa) introduced the Fraud Enforce- 
ment and Recovery Act of 2009 on February 5, 2009”, which in its wording passed by the Senate on 
April 28, 2009, would have contained an amendment making title 26 U.S.C. section 7201 (attempt to 
evade or defeat tax) and title 26 U.S.C. section 7206 (fraud and false statements) predicate offence to 
ML (i.e. by amending title 18 U.S.C. section 1956(a)(2)(A) by the relevant language)": 
EVASION.— Section 1956(a)(2)(A) of title 18, United States Code, is amended by— 
(1) inserting **(1)" before *^with the intent to promote"; and 
(2) adding at the end the following: 
*“(i1) with the intent to engage in conduct constituting a violation of section 7201 or 7206 of the Inter- 
nal Revenue Code of 1986; or^. 
" The Asia/Pacific Group on Money Laundering is the FSRB uniting Afghanistan, Australia, Bangladesh, Bhu- 
tan, Brunei Darussalam, Cambodia, Canada, China, Cook Islands, Fiji, Hong Kong, India, Indonesia, Japan, 
South Korea, Lao, Macao, Malaysia, Maldives, Marshall Islands, Mongolia, Myanmar, Nauru, Nepal, New Zea- 
land, Niue, Pakistan, Palau, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Sri Lanka, 
Chinese Taipei, Thailand, Timor-Leste, Tonga, United States of America, Vanuatu, and Vietnam, see footnote 
17 above and http://www.apgml.org/, accessed on April 10, 2016. 
? As explained in the Internal Revenue Service's Manual (IRM), available from https://www.irs.gov/irm/, Part 9 
Criminal Investigation, Chapter 5 Investigative Process, Section 5 Money Laundering and Currency Crimes, 
Subsection 1 Overview (IRM, number 4 in fine; see https://www.irs.gov/irm/part9/irm_09-005-005.html 
for direct access), both links accessed on April 10, 2016. The whole of the U.S.C. is available from 
http://uscode.house.gov/browse/prelim @title3 1 &edition=prelim, accessed on April 10, 2016. 
? See one of the press releases available from http://www.grassley.senate.gov/news/news-releases/grassley- 
leahy-introduce-anti-fraud-legislation, accessed on April 10, 2016. 
™ The protocol of the Floor Consideration is on the Congressional Record and hence available from 
https://www.congress.gov/crec/2009/04/28/CREC-2009-04-28-pt1-PgS4774-2.pdf, accessed on April 10, 2016. 


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