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.
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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.
The Role of Counsel During a Criminal Tax Investigation
Representing a client in a criminal tax investigation and prosecution is very different than in other criminal contexts.
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.
Is Mistake or Ignorance of Law a Valid Defense for Tax Crimes?
If you are being investigated for a criminal tax offense, you might wonder what defenses you can assert to avoid prosecution or severe penalties.
Tax Crimes Defense Strategies: Dealing with Goverment Agents
Taxpayers and counsel will interact with government personnel in various situations during the course of a criminal tax investigation or prosecution.
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 Criminal Investigation Process in Tax Crimes Cases
Criminal tax cases are primarily handled by special agents of the Criminal Investigation (CI) function of the Internal Revenue Service (IRS), the fraud referral and related divisions of the civil IRS divisions, the Tax Division of the Department of Justice, and the U.S. Attorney offices.
Is Professional Advice a Valid Defense to a Tax Crime Offense?
If you are being investigated for a criminal tax offense, you might wonder what tax crime defense strategies you can assert to avoid prosecution or severe penalties.
Criminal Versus Civil Sanctions For Tax Crimes
Criminal and civil sanctions against IRS tax fraud are not mutually exclusive.