| Item | Description | Count | Percent |
| Total | 6 | 100.0 | |
| 26 USC 7203 | willful failure to file | 2 | 33.3 |
| 26 USC 7206 | fraud and false statements | 1 | 16.7 |
| 26 USC 7212 | interfering with administration of IRS | 1 | 16.7 |
| 31 USC 5324 | financial reporting requirement | 1 | 16.7 |
| Other Title 26 | other Title 26 sections | 1 | 16.7 |