Practice Areas
Tax Crimes Defense
Criminal tax cases are built by IRS Criminal Investigation, the agency's financial investigators, and they hinge on willfulness - the intentional violation of a known legal duty. The line between aggressive tax positions, negligence, and crime is where these cases are won or lost.
Types of criminal tax allegations
Criminal tax exposure spans several statutes, from evasion to filing false returns to failing to file or pay.
- Tax evasion
- Filing false or fraudulent returns
- Failure to file or failure to pay
- Employment-tax and payroll allegations
Willfulness is the core question
The defining element of most criminal tax charges is willfulness. Mistakes, disagreements over complex rules, reliance on accountants and preparers, and good-faith misunderstanding are not crimes. Demonstrating the absence of willful intent is often the heart of the defense.
Civil and criminal tracks
A tax matter may proceed civilly, criminally, or both. The interplay between an audit, a civil examination, and a criminal referral must be managed carefully, because statements in one setting can affect another.
Prior results and recognitions do not guarantee a similar outcome. Every case is different and must be evaluated on its own facts.
Answers
Frequently asked questions
General information about tax crimes. It is not legal advice. Every case turns on its own facts.
When does a tax problem become criminal?
Does relying on my accountant help?
Who investigates criminal tax cases?
Facing a federal investigation or serious charges?
Speak directly with George G. Mgdesyan about your situation. Consultations are confidential, and the sooner you call, the more can often be done.