Practice question
A person knowingly and willfully directs another to commit the charged tax crime. The person argues only the individual who physically filed the document can ever be liable. What does 253(b) provide?
- Only the typist can ever be liable.
- Every director is automatically innocent regardless of conduct.
- All participation rules disappear for tax crimes.
- The government must sue only the paper supplier.
- A person who willfully causes the offense may be liable in the same manner as the principal.
Legal references
- NIRC Sections203,220,222 and253, as applicable: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA10963 Section76, current NIRC254: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html
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