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.
IRS Tax Fraud Information & Advice From The Tax Lawyer
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.
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.
The Department of Justice Criminal Tax Division has the ultimate authority to review and prosecute criminal tax cases. If you are subject to a criminal tax investigation or prosecution, it will likely be headed by the DOJ. The department has the power to authorize or decline criminal prosecutions, take action in response to Criminal Investigation Division or U.S.
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.
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.