larceny
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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
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.
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).