Indeed, section 7206(1) of the Internal Revenue Code (“Title 26”) makes it a felony to file a false return when the taxpayer knows that the information in the return is incorrect.But, there are other potential federal crimes that could potentially apply when a taxpayer files a false return. For example, 28 U.S.C. § 1343, or the federal wire fraud statute, makes it a felony to defraud another party using an interstate wire communication to facilitate the scheme. Because many tax returns are now filed electronically, false returns could also fall within the federal wire fraud statute.