Tax Defense
Criminal Tax Defense
When Freedom Is on the Line.
A criminal tax investigation is the most serious situation a taxpayer can face. We've defended clients against IRS Criminal Investigation, DOJ Tax Division prosecutors, and state tax fraud charges.
Sam Brotman, J.D., LL.M.Key Takeaway
If IRS Criminal Investigation contacts you, the stakes are fundamentally different from a civil audit. Prison time is on the table, and every statement you make — from the very first contact — can be used against you.
The IRS Isn't Just Auditing You. They're Building a Case.
When the IRS Criminal Investigation division gets involved, the rules change completely. This isn't a civil audit where the worst outcome is a bigger tax bill. This is a federal investigation that can end in indictment, prosecution, and prison.
Most people don't realize they're under criminal investigation until it's too late. The signs are subtle — an audit that suddenly goes quiet, agents asking unusual questions, or a revenue agent handing your case off to someone new. By the time you get a target letter, the IRS has already been building their case for months.
You need a tax attorney who understands both the tax code and the criminal justice system. Someone who knows how IRS-CI operates, what evidence they're gathering, and how to intervene before charges are filed.
We've defended clients at every stage of criminal tax investigations — from the first signs of trouble through trial. The earlier you engage us, the more options we have to protect you.
From Our Practice
We've defended clients facing IRS Criminal Investigation inquiries, grand jury subpoenas, and federal tax fraud indictments. The stakes in criminal tax cases are fundamentally different from civil disputes — prison time is on the table, and every decision from the first contact with investigators matters.
What We Defend
Criminal Tax Defense Services
Tax Evasion Defense
The most common criminal tax charge. We defend against allegations of willfully attempting to evade or defeat tax obligations, building cases that challenge the government's evidence of intent.
Tax Fraud Defense
Whether it's alleged fraud on a return, fraudulent refund claims, or conspiracy to defraud the IRS — we mount aggressive defenses that force prosecutors to prove every element.
Failure to File Defense
Willful failure to file carries up to one year in prison per count. We demonstrate reasonable cause, lack of willfulness, and challenge the government's timeline and evidence.
IRS-CI Investigations
If IRS Criminal Investigation is asking questions, your liberty is at stake. We intervene early, manage agent interactions, and work to resolve investigations before they become indictments.
Voluntary Disclosure
For clients who want to come into compliance before the government finds them. We negotiate voluntary disclosure agreements that resolve criminal exposure while minimizing civil penalties.
State Criminal Tax Cases
California FTB and CDTFA pursue criminal cases for state tax fraud. We defend against state-level criminal tax prosecutions with the same intensity as federal cases.
Understanding the Process
Criminal Tax Investigations: Explained
How does a criminal tax investigation start?
Criminal tax cases typically begin one of three ways: a civil audit agent spots indicators of fraud and refers the case to IRS-CI, a third party (often a disgruntled employee or ex-spouse) reports suspected fraud, or IRS-CI identifies patterns through data analytics.
The investigation phase is secretive. IRS-CI agents may conduct surveillance, issue grand jury subpoenas, interview witnesses, and analyze financial records — all before you know you're a target.
What's the difference between civil and criminal tax exposure?
In a civil case, the IRS wants money — additional taxes, penalties, and interest. In a criminal case, the government wants prison time. The burden of proof is different too: civil cases use 'preponderance of the evidence' while criminal cases require proof 'beyond a reasonable doubt.'
The critical factor is willfulness. The government must prove you intentionally violated a known legal duty. This is where skilled defense attorneys make the biggest difference.
What are the penalties for criminal tax convictions?
Tax evasion (26 USC §7201) carries up to 5 years in prison and $250,000 in fines per count. Filing a false return (§7206) carries up to 3 years per count. Failure to file (§7203) carries up to 1 year per count. These sentences can run consecutively.
Beyond prison, a conviction means a permanent federal criminal record, potential loss of professional licenses, restitution orders, and devastating collateral consequences for your career and family.
Can a criminal tax case be resolved without going to trial?
Yes — and that's often the best outcome. We work to resolve cases at the investigation stage before charges are filed. If charges are filed, we negotiate with prosecutors for reduced charges, favorable plea agreements, or pre-trial diversion.
Our goal is always to avoid trial if possible, but we prepare every case as if it's going to trial. That preparation is what gives us leverage in negotiations.
What should I do if I think I'm under investigation?
Stop talking. Don't speak to IRS agents, don't destroy documents, and don't try to amend returns without legal counsel. Every action you take from this moment forward can be used as evidence. Contact a criminal tax defense attorney immediately.
The single biggest mistake people make is trying to explain their way out of it. Anything you say to a federal agent — even informally — can become evidence in your case.
Talk to a Tax Attorney
Not Sure Where You Stand?
Schedule a free 15-minute call. We'll assess your situation, outline your options, and tell you exactly what to expect — no obligation.
Book Your Free Callor call (619) 378-3138
Why Brotman Law
Criminal Tax Defense Requires a Different Kind of Firm
Former Prosecutor Insight
We understand how the government builds criminal tax cases because we've studied their playbook inside and out.
Early Intervention Focus
The best outcome in a criminal tax case is one where charges are never filed. We focus on resolving investigations before they become indictments.
We Handle Agent Communications
We handle all communications with IRS-CI, DOJ, and state prosecutors on your behalf whenever possible. You stay protected.
Tax + Criminal Law
Criminal tax defense requires expertise in both tax law and criminal procedure. Most firms have one or the other. We have both.
Nationwide Reach
Federal tax crimes are prosecuted in federal courts across the country. We handle cases in every jurisdiction.
Absolute Confidentiality
Everything you tell us is protected by attorney-client privilege. We take your privacy as seriously as your freedom.
Learn More
Criminal Tax Defense Guides & Resources
IRS Audit Guide
Understanding the audit process is critical — many criminal cases start as civil audits.
Read the Guide → Free GuideIRS Audit Defense
If your audit is escalating, learn about our civil audit defense services before things go criminal.
Read the Guide → Free GuideFree Tax Resources
Guides, articles, and tools to help you understand your rights and options.
Read the Guide →
