Certified Public Accountant IrvineSmartCPA - Anaheim518 S Brookhurst St Ste 4, Anaheim, CA 92804, USAR2GR+7Q Anaheim, California, USAsmartcpa.net+1 657-250-7808Much more specifically, you’ll need to know with regard to the IRS statute of limitations for tax fraud, along with the difference between tax fraud and tax evasion.Down load Form 394