If you or your company has been accused of failing to comply with Tax Laws, the consequences could be serious - including imprisonment and harsh fines. It is important to work with a qualified defense attorney who can help you get the best possible results. Kuniansky and Associates is dedicated to the vigorous defense of clients who have been charged or accused of "white collar" criminal offenses including tax fraud, theft, and embezzlement.

Tax fraud (or tax evasion) is the general term for efforts by individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating deductions).

In the United States "tax evasion" is evading the assessment or payment of a tax that is already legally owed at the time of the criminal conduct. Tax evasion is criminal, and has no effect on the amount of tax actually owed, although it may give rise to substantial monetary penalties.

The IRS has a criminal investigations unit to which all suspected criminal violations are referred for investigation. Once the investigation is complete, a recommendation is made whether or not to prosecute. On one hand, if a decision is made to prosecute, the case is referred to the corresponding office in the Justice Department. On the other hand, if a decision is made not to prosecute, the IRS may take whatever administrative action it feels is appropriate in gathering the necessary evidence to audit the client. Any client that suspects that is being investigated should immediately take steps to assure that the IRS or the Justice Department is operating within its legal limitations and that all of their client's rights are being protected.

In the case of U.S. Federal income taxes, civil penalties for willful failure to timely file returns and willful failure to timely pay taxes are based on the amount of tax due; thus, if no tax is owed, no penalties are due. The civil penalty for willful failure to timely file a return is generally equal to 5.0% of the amount of tax "required to be shown on the return per month, up to a maximum of 25%. By contrast, the civil penalty for willful failure to timely pay the tax actually "shown on the return" is generally equal to 0.5% of such tax due per month, up to a maximum of 25%. The two penalties are computed together in a relatively complex algorithm, and computing the actual penalties due is somewhat challenging.

In cases where a taxpayer does not have enough money to pay the entire tax bill, the IRS can work out a payment plan with taxpayers.
For years for which no return has been filed, there is no statute of limitations on civil actions -- that is, on how long the IRS can seek taxpayers and demand payment of taxes owed.
For each year a taxpayer willfully fails to timely file an income tax return, the taxpayer can be sentenced to one year in prison. In general, there is a six-year statute of limitations for with respect to Federal tax crimes.

At Kuniansky & Associates we have the skills necessary to effectively defend individuals and corporations charged with a range of serious federal and state crimes. We are committed to providing personal attention to every client and have a deep understanding of prosecutorial strategies, conducting thorough investigations and preparation in every case. We have more than 30 years of valuable trial experience to bring to your defense.

If you believe you may be under federal or state investigation for a crime, it is critical to your case that you hire a qualified criminal defense attorney right away. The law office of Kuniansky & Associates will work diligently to ensure your rights are protected.

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