It is extremely important to have an experienced and knowledgeable attorney begin working on your case as early as possible. Critical issues such as how your particular case will be filed and what charges will be leveled against you are often decided very soon after your arrest or during the investigatory period. Early intervention gives us an opportunity to potentially reduce or dismiss either felony or misdemeanor charges against you before the first court date.

Tax evasion is fraud that is committed by falsely filing tax return statements, or by not filing any tax return to the government. The U.S. Department of Justice Tax Division leads in the pursuit of investigations into tax evasion. Working closely with the I.R.S. they handle criminal investigations and the prosecution of crimes involving taxes. Initiatives such as the President’s Corporate Fraud Task Force are collecting millions of U.S. dollars from criminal tax violations.

Below are some of the different scenarios that have been attempted to evade paying taxes:

• Falsely claiming donations to charities
• Not reporting income from a second business
• Paying employees in cash
• Claiming children that are not theirs
• Fake expense claims
• Falsifying salaries from corporate accounts
• Claiming personal assets as the businesses

Section 7201 of the Internal Revenue Code makes it a Federal crime or offense for anyone to willfully attempt to evade or defeat the payment of federal income taxes. A person can be found guilty of that offense only if all of the following facts are proven beyond a reasonable doubt:

First: That the person owed substantial income tax in addition to that declared in his tax return; and

Second: That the person knowingly and willfully attempted to evade or defeat such tax.

The proof need not show the precise amount of the additional tax due, but it must be established that the person knowingly and willfully attempted to evade or defeat some substantial portion of such additional tax as charged.
The word "attempt" contemplates that the person had knowledge and an understanding that, during the particular tax year involved, he had which was taxable, and which he was required by law to report; but that he nevertheless attempted to evade or defeat the tax, or a substantial portion of the tax on that income, by willfully failing to report all of the income which he knew he had during that year.

The laws on taxes are complex and difficult for an untrained person to understand. A qualified tax lawyer must stay abreast of changes and procedures in order to maintain their ability to practice tax law. The I.R.S. is very aggressive in collecting past due taxes from every U.S. citizen and will go as far as placing a lien on property and seizing your assets if you are negligent in your financial obligations.

Do I need a lawyer to represent me if I am innocent?

Every criminal defendant needs an attorney. Innocent defendants are perhaps in even greater need of zealous representation throughout the criminal process to ensure that their rights are protected.

Do I need a lawyer if I simply intend to plead guilty ?

You may not understand the full implications of the crime with which you are charged. Criminal defense attorneys equalize the balance of power between the defendant and the prosecution and ensure that the constitutional rights that are guaranteed to all criminal defendants are preserved.

If you believe you may be under federal investigation for Tax Evasion, it is critical to your case that you hire a qualified criminal defense attorney right away. Do not risk having your rights violated by neglecting to retain a skilled, experienced criminal defense attorney.
We represent individuals accused of federal criminal fraud, including tax fraud and Medicare fraud. Our clients include individual businessmen as well as corporate officers and directors facing charges or investigations.

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