larceny

  • Feloniously and unlawfully taking the property of another against their will or without their consent, with the intention of defrauding and depriving them of its use.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).