Skip to main content
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.

Enforcement Proceedings: Summonses in Tax Crime Cases

If a special agent in a tax crime investigation issues a summons which is ignored, the Criminal Investigation Division may institute an enforcement action against the summonsed party. The U.S. District Courts have the sole original jurisdiction to review noncompliance with administrative summonses issued by the IRS. If the summons is not complied with within six days of being issued, the Criminal Investigation Division may begin the process of initiating a judicial proceeding.

Share this post

Comments (0)

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.

Share this post

Comments (0)

Criminal Tax Investigations: When to Cooperate and When to Refuse

As a Tax Lawyer representing clients in a criminal tax investigation, one of the most important defense strategies is knowing when to cooperate with an IRS special agent and when to refuse cooperation. Over the course of the special agent’s investigation, the taxpayer will be faced with numerous opportunities to cooperate or refuse cooperation. This is an extremely important decision that should be made only after complete and thorough deliberation.

Share this post

Comments (0)

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.

Share this post

Comments (0)

New Sentencing Guidelines Reduce Prison Time For Tax Crimes

What are the Federal Sentencing Guidelines?

The Federal Sentencing Guidelines (Guidelines) were created to “further the basic purpose of criminal punishment: deterrence, incapacitation, just punishment, and rehabilitation.” United States Sentencing Commission, Guidelines Manual, §1A1.2 (Nov. 2013). In addition, the Guidelines are supposed to create an effective, fair sentencing system where a sentencing court generally must select a prison sentence from within a prescribed range for tax fraud or tax crimes.

Share this post

Comments (0)