Free Tax Guide
What Should I Expect After Being Charged With A Tax Crime?
Key Takeaway
After being charged with a tax crime, expect four distinct phases: (1) arraignment and initial appearance within 48-72 hours of charging; (2) discovery and pretrial motions during 6-12 month pretrial period; (3) plea negotiation or trial preparation; and (4) trial or plea, followed by sentencing. The short version is that federal criminal tax cases move slowly but relentlessly. In our experience, the outcome is often substantially determined by choices made in the first 30 days after charging.1
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Four phases after being charged with a tax crime.
The Four Post-Charging Phases
ArraignmentInitialDiscoveryPretrialPlea/PrepDecisionTrial/SentenceDisposition
| Phase | Timeline2 |
|---|---|
| Arraignment | 48-72 hours |
| Discovery | 6-12 months |
| Plea / Preparation | Ongoing |
| Trial / Sentencing | Disposition |
Quick Reference
Jump to: arraignment, discovery, plea, or trial.
1. Arraignment and Initial Appearance
48-72 hours after charging.
If this is you: Just indicted or summoned. Initial appearance before magistrate. Bail / pretrial release determined. Plea entered (typically not guilty initially). Counsel must be engaged immediately.
Arraignment Strategy
- Engage criminal tax counsel.
- Prepare for initial appearance.
- Secure pretrial release.
- Plead not guilty.
- Preserve records.
2. Discovery and Pretrial Motions
6-12 month pretrial period for discovery and motions.
If this is you: Government produces evidence. Defense files motions to suppress, dismiss, for bill of particulars. Critical investigation phase. Trial strategy developed.
3. Plea Negotiation or Trial Preparation
Decision point: plea deal or trial.
If this is you: Evaluate evidence. Consider plea offers. 90%+ federal tax cases resolve by plea. Trial reserved for strong defense scenarios.
4. Trial or Sentencing
Trial typically 2-4 weeks; sentencing 60-90 days after verdict / plea.
If this is you: Trial preparation intensive. If plea, sentencing hearing. Guidelines + 3553(a) factors. Variance arguments. Restitution typically ordered.
Charged with tax crime? Book consultation immediately.
Post-Charge Document Lookup
| Document | Purpose |
|---|---|
| Indictment / Information | Formal charges |
| Bail / pretrial release order | Initial restraint |
| Discovery disclosures | Evidence |
| Pretrial motions | Suppress / dismiss |
| Plea agreement | Resolution |
| PSR | Pre-sentence report |
Post-Charge Statute
- Tax crimes typically 6-year statute.
- Speedy Trial Act applies post-charge.
- Appeal rights post-conviction.
Post-Charge Patterns
| Situation | Outcome |
|---|---|
| Early counsel + cooperation | Better plea terms |
| Strong defense facts | Motion to dismiss possible |
| Plea negotiated | Reduced charges / sentence |
| Trial conviction | Guidelines + enhancements |
Post-Charge Escalation
Arraignment
Initial appearance.
Pretrial
Discovery and motions.
Disposition
Plea or trial, then sentencing.
First 48 Hours
- Engage criminal tax counsel immediately.
- Prepare for initial appearance.
- Secure pretrial release.
- Preserve all records.
- Do not make statements.
★Brotman Law defends criminal tax cases. Based in San Diego.
The ROI Question
Criminal tax cases involve liberty. Professional representation is not optional.
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
- Indictment or information.
- CI contact.
- Grand jury subpoena.
- Pre-charge investigation.
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Frequently Asked Questions
What happens after I'm charged?
Four phases — arraignment (48-72 hours), discovery / pretrial motions (6-12 months), plea negotiation or trial preparation, trial or sentencing. Criminal tax counsel essential throughout.
Will I be arrested?
Sometimes. Federal tax cases often proceed by summons rather than arrest. Complex / serious cases more likely arrest. Attorney surrender typically available.
What happens at arraignment?
Formal charges read. Plea entered (not guilty). Bail / pretrial release determined. Next court date set. Counsel must be present.
Will I get out on bail?
Tax cases generally low flight risk. Pretrial release typical. Conditions may apply. Attorney preparation supports release.
What is discovery?
Government produces evidence — bank records, witness statements, expert reports. Defense reviews. Basis for motions and trial strategy.
Should I cooperate?
Facts-specific. Early cooperation can reduce exposure. Timing and scope critical. Attorney evaluation essential.
What is plea negotiation?
Agreement with prosecution for reduced charges / sentence in exchange for plea. 90%+ federal cases resolve by plea.
Can I still go to trial?
Always. Constitutional right. Evaluated based on evidence and exposure. Trial preparation takes months.
How long does trial take?
Federal tax trial typically 2-4 weeks. Complex cases longer. Jury or bench trial.
What is sentencing?
Post-conviction hearing. Guidelines + 3553(a) factors. Restitution. Presentence report (PSR) critical. Attorney-drafted sentencing memorandum essential.
What are the guidelines?
Federal Sentencing Guidelines — advisory since Booker. Tax loss drives base offense level. Enhancements for specifics. Downward variance possible.
Can I appeal?
Yes. Notice of appeal within 14 days. Appellate counsel recommended. Plea agreements may limit appeal rights.
What about civil tax while criminal pending?
Often stayed. Fifth Amendment issues. Coordinate civil and criminal counsel carefully.
Next Steps
Tax crime question? 15-min consultation free.
- Federal criminal procedure per Fed. R. Crim. P.
- Speedy Trial Act: 18 USC §3161; Sentencing: 18 USC §3553(a).
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