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.
Tax Law News and Information Straight from The Tax Lawyer
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.
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.
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.
Dealing with the DOJ Tax Division on your Criminal Tax Case
The Department of Justice Criminal Tax Division has the ultimate authority to review and prosecute 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.
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
Understanding the Tax Evasion Statute – Are You at Risk?
In a previous article about making false statements on your tax return, we discussed the basics of the
Are You at Risk For Tax Evasion Prosecution?
Understanding the Tax Evasion Statute.
Tax evasion is the most commonly prosecuted federal tax crime. Defined in 26 U.S.C.
What You Need to Know about Tax Evasion
The most common federal tax crime is tax evasion, which is specifically defined in 26 U.S.C. § 7201 as a failure to report taxes, reporting taxes inaccurately, or failing to pay taxes.