For a libel / defamation claim the plaintiff has to prove that the defendant made a false written statement, published that statement, knew it was false all along and it caused damage to the plaintiff. The next-to-last part, knowing it was false, is the hardest to prove. The defendant is always going to take the position that he thought the statement he published about the plaintiff was true.
I'm sure there's probably some federal law that prohibits making false statements to the IRS, but again, you'd have to prove that the person making the statements knew they were false.
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