Recognizing this fact underscores what is probably the most important point of all about Section 1001: of all the many federal tax crimes, there is probably less reason to violate Section 1001 than any other.

Why? Because all a taxpayer has to do is keep his mouth shut with the I.R.S. agent, resisting any temptation to explain, convince, deny, assure, persuade. Remember this: only those people who have made some kind of a statement, have been convicted of violating Section 1001. Thus, the ultimate defense is this: never talk to government agents except through a qualified lawyer.