required to submit a Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, which requires the taxpayer to list his or her personal, employment, and financial information. See http://www. irs.gov. 2 . Section 7201 provides: 3 . Section 7206(5) provides. Any person who— (5) Compromises and closing agreements. — In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully— (A) Concealment of property. — Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or (B) Withholding, f .2d 1181, 1187-88 (4th Cir.1982) (<HOLDING>). 8 . See Kenny, 973 F.2d at 342 ("The
holding that the defendant contractor violated 18 usc  286  a companion statute to the criminal fca  because his claims were false when submitted even though the false claims were ultimately irrelevant to the total amount paid by the government to the contractor holding that submitting false claims to the government could be charged under either the false claims act 18 usc  287 or the mail and wire fraud statutes 18 usc  1341 1343 because nothing in the statutory language of the relevant statutory provisions provided any evidence of an intent to withdraw from one statute a coverage it obviously has standing alone because of a coverage also afforded by another statute holding that the defendant could be prosecuted for making false claims against the government under either the false claims statute 18 usc  287 or the mail and wire fraud statutes 18 usc  1341 1343 holding that the defendant could be prosecuted for corrupt persuasion of a jury witness under either 18 usc  1503 which prohibits obstruction of justice or 18 usc  1512 which prohibits tampering with a witness holding that in a criminal mail fraud prosecution under 18 usc  1341 where proof of specific intent is required it may be found from a material misstatement of fact made with reckless disregard for truth