Four factors affecting criminal tax defense cost.

The Four Cost Factors

StageCase TimingScopeWork RequiredCountsNumber ChargesFeesArrangement

Cost factors.
Factor Impact2
Stage Early = typically less
Scope Investigation / trial
Counts More counts = more work
Fee Structure Flat / hourly / hybrid

Quick Reference

Jump to: stage, scope, counts, or fees.

1. Case Stage / Timing

Early intervention often costs less total.

If this is you: Pre-indictment engagement. Voluntary disclosure, Tax Division presentation. Often prevents prosecution. Lower total cost.

Stage Strategy

  1. Engage at earliest sign.
  2. Pre-indictment investment.
  3. Defense presentation.
  4. Voluntary disclosure if eligible.
  5. Negotiate pre-charging.

2. Scope of Defense Work

Investigation, pre-trial, trial scope drives cost.

If this is you: Pre-indictment: lower scope. Indictment + pre-trial: moderate. Trial: most expensive. Scope estimate essential.

3. Number of Counts

More counts / charges = more defense work.

If this is you: Multi-count indictment. Each count requires defense. Complex multi-year cases higher cost.

4. Fee Arrangements

Flat fee, hourly, hybrid structures.

If this is you: Discuss fee structure. Flat fee = certainty. Hourly = pay for actual. Hybrid blends both. Engagement letter specifies.

Cost discussion? Book consultation.

Cost Factor Lookup

Cost docs.
Stage Typical Range
Pre-investigation consultation Initial fees
Admin investigation defense Moderate
Indictment + pretrial Moderate-high
Trial High
Appeal Variable

Cost Considerations

  • Free initial consultation.
  • Engagement letter specifies.
  • Retainer typical for criminal.

Cost Patterns

Cost outcomes. Source: Brotman Law practice.
Situation Investment
Early intervention Lower total
Full trial Higher total
Cooperation / plea Moderate
Complex multi-count Higher

Cost Progression

Consultation

Initial evaluation.

Engagement

Retainer and scope.

Proceedings

Per stage.

First 48 Hours

  1. Consultation (free).
  2. Case evaluation.
  3. Scope discussion.
  4. Fee proposal.
  5. Engagement decision.

★Brotman Law offers transparent fee discussion. Based in San Diego.

The ROI Question

Liberty at stake. Defense investment versus prison consequences.

Under Criminal Tax Investigation?

If you know or suspect the IRS Criminal Investigation division is looking at you, the time for routine tax advice is over. What you say and do in the early stages matters significantly — and the window for voluntary disclosure closes the moment CI makes contact. If you’re in this situation, get counsel before you respond to anything.

Get Criminal Tax Counsel →    Or call: (619) 378-3138

When to Engage

  • CI contact.
  • Grand jury subpoena.
  • Target letter.
  • Indictment.

Cost question?

15-min consultation free.

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