Final answer:
Sue wrote a check for a charitable contribution in 2016 but mailed it in 2017 and took the deduction in 2016. This could be considered tax evasion if she intended to falsely declare the deduction. Taxpayers must follow laws regarding deductions and charitable contributions should be deducted in the year they are made, before the yearly deadline.
Step-by-step explanation:
When it comes to tax deductions related to charitable contributions, timing is a crucial factor. In the scenario provided, Sue wrote a check for a charitable contribution on December 28, 2016, but sent it to the charity on January 10, 2017. For tax purposes, the Internal Revenue Service (IRS) allows taxpayers to deduct contributions in the year the gifts are made. Typically, writing a check constitutes making the contribution, but the deduction is valid only if the check was intended to be cashed immediately and was honored upon presentation. If Sue claimed the deduction for 2016, yet did not mail the check until 2017, this may potentially be seen as tax evasion if it was done with the intent to falsely declare the deduction for 2016 when it was actually made in 2017.
However, for tax purposes, it's important to understand the distinction between tax evasion and tax avoidance. Tax evasion involves breaking the law to reduce tax liability, such as falsifying deductions. In contrast, tax avoidance is utilizing legal methods to minimize taxes owed, such as through strategic financial planning. Therefore, without additional context about Sue's intentions, it's not possible to definitively categorize her actions as avoidance or evasion. Taxpayers must ensure they follow the laws and regulations about charitable contributions and deduct only contributions made before the yearly deadline, typically April 15th.