If you are being investigated or fear you may be charged with tax fraud or tax crimes these resources can give you the information and advice you need.
Dealing with the Government's Criminal Tax Investigators

Dealing with the Government's Criminal Tax Investigators

As a defense attorney, you should always be forthright in dealing with government personnel while your client is under investigation for tax crimes. When the tax crime case goes through the usual steps beginning with an investigation by IRS special agents, defense counsel typically interacts mainly with Criminal Investigation Division personnel.

Basic Defense Strategies to Use in Criminal Tax Cases

Basic Defense Strategies to Use in Criminal Tax Cases

Representing clients who are being investigated for criminal tax fraud or have already been charged with a tax crime can be a complicated proposition. The overall defense strategy may change based on the nature of the offenses, the client’s ability to commit resources to legal fees and expenses, the likelihood of prosecution and conviction, and case development.

Things a Taxpayer Should Know in Criminal Investigations

Things a Taxpayer Should Know in Criminal Investigations

An important part of surviving a Criminal Investigation process is understanding and reasonable expectations on the part of the taxpayer. If a taxpayer understands the process as it proceeds, he or she will be less likely to undermine the goals of the investigation or take any steps to exacerbate his or her own precarious situation. While under investigation, taxpayers often have questions about particular topics.

Failure to Pay Tax or Estimated Tax

Failure to Pay Tax or Estimated Tax

IRC § 7203 enumerates a crime for failure to pay tax or estimated tax and other lesser tax crimes, including failure to supply information and failure to maintain records. In reality, the willful failure to pay tax offense is rarely prosecuted. According to the statute, the elements of the crime are as follows:

Failure to File Returns or Pay Tax

Failure to File Returns or Pay Tax

Failure to file returns or pay taxes is a federal tax crime that will be prosecuted by the IRS.

Techniques and Procedures Used in Criminal Investigations

Techniques and Procedures Used in Criminal Investigations

The Criminal Investigation Division of the IRS difference from the compliance groups in that its sole purpose is criminal enforcement, not determining or collecting correct tax liability from a taxpayer.

The Use of Summons in Tax Crime Investigations

The Use of Summons in Tax Crime Investigations

One of the most common evidence-gathering tactics used by the Criminal Investigative Division is the issuance of summonses. The IRS has very broad discretion to use summonses, which are authorized by statute to allow special agents to assess “correctness of a return or liability for tax,” or for the purpose of “inquiring into any offense connected with the administration or enforcement of the internal revenue laws” (1).

How Special Agents use Interviews in Criminal Investigations

How Special Agents use Interviews in Criminal Investigations

Investigations into possible fraud and tax crimes conducted by the Criminal Investigations Diviion often involve numerous interviews of taxpayers, taxpayer’s representatives, and other third parties.

The IRS Criminal Investigation Division Special Agent

The IRS Criminal Investigation Division Special Agent

The Criminal Investigation Division of the IRS is very similar to other Federal law enforcement agencies in many respects. The group is staffed with special agents who work on tax fraud and financial crime cases.

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