Criminal Tax Defense Strategy

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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Tax Strategy & Optimization

• Business Tax Optimization
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Tax Defense

• Criminal Tax Defense
• IRS Audits
• California Income Tax (FTB)
• California Sales, Use, and Excise Tax (CDTFA)
• California Payroll Tax (EDD)
• IRS Tax Debt Resolution
• California Tax Debt Resolution
• Other State Tax Representation

Employee Retention Tax Credit

• Employee Retention Tax CreditFilings
• Employee Retention Tax CreditAudits
• Employee Retention Tax CreditAppeals
• Employee Retention Tax CreditLitigation

Other Complex Tax Issues

• International Tax Controversy and Compliance
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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:

1. Notice received — The IRS sends a letter explaining what they're examining and what documentation they need
2. Power of Attorney filed — We sign Form 2848, which means the IRS talks to us, not you
3. Document review — We review every document before anything goes to the IRS. We provide exactly what's needed — nothing more
4. Examination — The IRS reviews your records. For office and field audits, we attend all meetings in your place
5. Proposed adjustments — If the IRS wants to make changes, they issue a written proposal. We review it line by line
6. Negotiation or appeal — We challenge anything we disagree with. If we can't resolve it at the exam level, we take it to appeals
7. 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