Labels:book | reckoner | sky | tree OCR: The term "evading" in 5 5324 is better read tequiring true evasion and not mere avoidance Congress's choice of the term "evading" in 6 5324 i significant in this context, a5 that term carries with large ard well-settled body of law from tax evasion pros ecutions under 26 7201 in which the evasi ion/ avoidance distinction fundamental. Yet the court below, in keeping with a1l circuits treated 'evading the anti -struct turing statute 1t meant no more than "avoiding does the Treasury regulation defiring the term structure used ir the regulatory euuivalent to 5324 See 103 11p) 103 53 Stat. 13- 15 This was error which exacerbated the effect of the erroneous construction of "willfu1" used 5322. When Congr ress uses term with well-recognized legal meaning is presumed to intend the use of that term ...
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