If you are contacted by the IRS Criminal Investigation Division (CID), the stakes are no longer just financial—they are personal. Our Criminal Tax Defense team provides a vigorous shield against charges of tax evasion, fraudulent returns, and white-collar crimes.
With Attorney-Led Strategy, we manage the high-stakes interviews and subpoena responses that determine your future. We apply forensic accounting to challenge the government’s evidence of "willfulness," often identifying alternative explanations for financial discrepancies that can lead to cases being dropped or charges reduced.
When the government brings its full weight against you, we provide the expert defense you need to fight back.
Criminal Tax Defense FAQ
What is the difference between a civil tax audit and a criminal tax investigation?
The primary difference is intent and consequence. A civil audit focuses on correcting mistakes or negligence to determine the proper tax, interest, and penalties; it is conducted by Revenue Agents and cannot result in jail time. A criminal investigation is handled by IRS CI Special Agents to prosecute willful violations like fraud or evasion, and it can lead to a federal felony record, criminal fines, and prison.
What should I do if an IRS Special Agent knocks on my door?
If Special Agents visit your home or business, you should politely decline to answer any questions and state that you wish to have an attorney present before speaking. Do not attempt to explain your way out of the situation or provide documents without a subpoena. Take their business cards and contact a criminal tax attorney immediately to manage all further communication.
Can the IRS use my accountant's testimony against me in a criminal case?
Yes. Unlike the attorney-client privilege, which is nearly absolute, the "tax practitioner privilege" does not apply to criminal tax matters. Your accountant, CPA, or tax preparer can be subpoenaed and forced to testify against you regarding any sensitive information or admissions you shared with them.
What are the most common criminal tax charges?
The most frequent charges brought by the Department of Justice include:
Tax Evasion (26 U.S.C. § 7201): Willfully attempting to defeat or evade a tax.
Filing a False Return (26 U.S.C. § 7206): Willfully signing a return under penalties of perjury that you do not believe to be true.
Failure to File (26 U.S.C. § 7203): Willfully failing to file a required return by the deadline.
Employment Tax Fraud: Willfully failing to "trust fund" taxes (payroll taxes) to the government.
What does "willfulness" mean in a tax crime?
In criminal tax law, willfulness is defined as the "voluntary and intentional violation of a known legal duty". To secure a conviction, the government must prove beyond a reasonable doubt that you knew what the law required and deliberately chose to violate it, rather than making an honest mistake, being negligent, or relying in good faith on poor professional advice.
How long does an IRS criminal investigation take?
An IRS criminal investigation is a lengthy process that typically takes one to three years to resolve. During this time, special agents conduct "primary investigations," review years of bank records, interview third-party witnesses, and coordinate with the Department of Justice before a formal indictment is ever issued.
Our Tax Resolution Team
Thomas F. Dilullo
Attorney, CPA
Valeriya Avdeev
Attorney
Nick Kokis
Attorney, Former IRS Prosecutor
Jessica McCarthy
CPA, Offers in Compromise
Michael D. Flynn
Attorney