Written by Sam Brotman, Esq.
At Brotman Law, we focus on providing as much as we can for our clients. Our strategy pages give you a detailed look at how we approach each type of tax issue – so you can understand what to expect when you work with us.
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Blog
Tax Evasion Penalties Guide & Tax Fraud Jail Time Sentences
Can you serve tax fraud jail time? Learn about tax evasion penalties, possibility of a prison sentence for crimes, fines & other tax return laws & punishment
Blog
What Is the Tax Crime of Omission?
What is the tax crime of omission, and what steps do I need to take if I have been charged with omission of taxes?
Blog
What is the Omnibus Clause?
How can fraud, corruption, threats, and interference trigger the Omnibus Clause, creating liability and penalties for a taxpayer?
Blog
What Is the Criminal Tax Fraud and False Statement?
Are you aware that anyone who knowingly assists in any way in the preparation of an IRS document that is untruthful, can be found guilty of a crime?
Blog
What Is Tax Evasion?
Do you know that tax evasion and tax avoidance are not the same thing? Knowing the difference can keep you out of hot water with the IRS and worse.
Blog
What Is a Willful Failure to Collect or Pay Over Tax?
Employers have the duty to pay over withheld taxes to the IRS, so who specifically is responsible for that duty?
Blog
What Happens When a Tax Crime Goes to Trial?
During the trial for a tax crime, it is the Government’s burden to prove each and every element of their case beyond and to the exclusion of every reasonable doubt.
Blog
What Happens at a Tax Crime Pre-Trial?
An open plea can be like rolling the dice. A judge can inform the defendant of the sentence before the plea, but some wait for the defendant to plead guilty first.
Blog
How Much Will It Cost for Brotman Law to Take My Criminal Tax Case?
Are you under a criminal investigation involving your taxes? You have the right to remain silent, the right to an attorney and you should probably call us right away.
Blog
How Can Brotman Law Help Me In My Criminal Case?
Are you looking for a California law firm that practices serious criminal tax law? For specialized and tactical criminal tax defense, call Brotman Law.
Blog
Conferencing with Criminal Tax Authorities
Before a Tax Division referral to the USAO and after the administrative investigation are the 2 times a conference could resolve your case.
Blog
6 Frequently Asked Questions about the Criminal Tax Process
Are you under a criminal investigation involving your taxes? You have the right to remain silent, the right to an attorney and you should probably call us right away.
Blog
Criminal Liability and Voluntary Tax Disclosure
Did you know if you make a timely and truthful disclosure to the IRS and make a good faith effort to pay, you can avoid prosecution?
Blog
Criminal Tax Restitution, Fines and Forfeiture
It may be hard to believe, but in state and federal criminal tax law cases, the victim on trial is our government.
Blog
What Should I Expect After Being Charged With A Tax Crime?
Have you been charged by the IRS with a tax crime? Learn what to expect and how to set your case up for the best outcome possible.
Blog
What Is a Criminal Tax Administrative Investigation?
Do you know the “badges of fraud,” that IRS agents are taught to look for in order to determine if a case is potentially criminal?
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The Audit Process Step by Step
Here's what happens from the moment you receive an audit notice to resolution:
- Notice received — The IRS sends a letter explaining what they're examining and what documentation they need
- Power of Attorney filed — We sign Form 2848, which means the IRS talks to us, not you
- Document review — We review every document before anything goes to the IRS. We provide exactly what's needed — nothing more
- Examination — The IRS reviews your records. For office and field audits, we attend all meetings in your place
- Proposed adjustments — If the IRS wants to make changes, they issue a written proposal. We review it line by line
- Negotiation or appeal — We challenge anything we disagree with. If we can't resolve it at the exam level, we take it to appeals
- Resolution — Case closed. We make sure you understand the outcome and what it means going forward
Why You Need Professional Representation
Here's the reality: anything you say to the IRS can be used against you. Even an innocent statement can be misinterpreted, taken out of context, or used to expand the scope of your audit.
Your CPA probably filed your return. That's great. But filing a return and defending one are two completely different skills. You wouldn't send your dentist to perform heart surgery — the same logic applies.
A qualified tax attorney knows IRS procedures inside and out, understands the legal standards the IRS must meet, and knows exactly how to position your case for the best possible outcome.
Appeals & Next Steps
If you disagree with the audit results, you have the right to appeal. The IRS Office of Appeals is independent from the examination division, and they settle the majority of cases they hear.
We've won over 100 appeals by building cases that are thoroughly documented and legally sound. The key is presenting a clear, well-organized argument that makes it easier for the appeals officer to rule in your favor.
If appeals doesn't resolve it, the next step is Tax Court. We're prepared for that too, but in our experience, most cases settle well before they get to trial.
How to Prevent Future Audits
Once your audit is resolved, the last thing you want is another one. Here's what we recommend to minimize your risk:
- Keep meticulous records — especially for deductions and business expenses
- Report all income — even if you didn't receive a 1099
- File on time, every time
- Use actual calculated figures rather than round numbers — while not a major audit trigger on its own, it's a best practice that signals accuracy in your records
- Work with a qualified tax professional who understands your situation
- Consider a proactive tax strategy engagement to optimize your structure and reduce risk
Want to make sure this doesn't happen again? After resolving your audit, we can help restructure your taxes to minimize future risk. It's the other side of what we do — and it's just as important as the defense. Learn about our tax strategies →
