Tax Defense
Criminal Tax Attorney
Key Takeaway
An IRS Criminal Investigation contact is different from a routine audit — it’s handled by a specialized division, not the group that reviews your return. Understanding how these cases typically unfold, and getting experienced counsel involved early, gives you the best chance at a favorable outcome.
When a Tax Problem Becomes a Criminal One
Most federal criminal tax cases start out as routine civil audits. Occasionally, something in the file — records that don’t reconcile, deductions that don’t hold up, unexplained cash flow — leads a revenue agent to refer the matter to IRS Criminal Investigation (CI), the division that handles potential tax crimes. Knowing how that transition happens, and what it means for you, is the first step in protecting your position.
If a CI agent has contacted you by phone, in person, or by letter, the best next step is simple: let them know you’ll be speaking with an attorney before answering questions, and reach out to us right away. We regularly help clients navigate this exact moment, and early guidance often makes the biggest difference in how a case unfolds from here.
Sometimes there’s no CI contact yet, just a civil audit that carries more risk than it appears to on paper. We call these eggshell audits, and they call for a careful, experienced hand — the goal is to resolve the civil examination in a way that keeps it civil.
Conversations with your accountant aren’t protected the same way conversations with an attorney are, especially once there’s any criminal exposure involved. Bringing in a criminal tax attorney early helps make sure your conversations, and your options, stay protected.
From Our Practice
Have You Been Contacted by IRS Criminal Investigation?
You can call us directly today. Everything you share is protected by attorney-client privilege.
What We Handle
WHAT WE HANDLE
Special Agent Contact & Interview Guidance
If IRS Criminal Investigation has reached out to you, we step in right away to help you respond thoughtfully and protect your position.
Eggshell Audit Defense
When a civil audit carries criminal exposure, we manage the examination carefully so it closes as a civil matter.
Grand Jury Subpoena Response
We handle document production, privilege review, and any required testimony if a grand jury subpoena has been issued in your case.
Target, Subject & Witness Letter Response
Received a letter from a federal grand jury? We'll explain what your status actually means and how to respond.
Voluntary Disclosure
If you're considering coming forward before CI makes contact, we evaluate whether voluntary disclosure is a realistic path to resolve things civilly.
Federal Trial Defense
If a case proceeds to indictment, we defend it in federal court, from pretrial motions through trial.
How It Works
Criminal Tax Investigations: What You Need to Know
How is this different from a regular IRS audit?
A civil audit is about how much you owe. A criminal investigation looks at whether the law was broken, and it’s handled by a different division with a different process. The distinction matters for how you should approach it.
Do I have to talk to IRS Criminal Investigation?
No. Agents may describe an interview as voluntary, and it is — you’re not required to answer their questions. The most straightforward response is to let them know you’ll be speaking with an attorney first.
Does being contacted mean I'll be charged with a crime?
Not necessarily. Plenty of people who are contacted are never charged. What happens next often comes down to how the situation is handled early on, which is exactly where we can help.
What if I already said something to an agent?
It’s not necessarily a setback you can’t work with. The sooner we understand exactly what was discussed, the better we can plan your next steps together.
Talk to a Tax Attorney
Not Sure Where You Stand?
or call (619) 378-3138
Why Brotman Law
$100M+ in Tax Matters Resolved
$100M+ Resolved
We've resolved more than $100 million in tax matters for our clients, including cases involving serious criminal exposure.
We Know How the IRS Builds a Case
Long before we handled criminal matters, we built our practice defending civil IRS audits. That experience gives us insight into exactly how an examination can escalate — and how to keep it from doing so.
We Handle Both Sides at Once
Civil and criminal issues often run in parallel. We manage both together, so a decision made on one side supports the other.
Early Involvement Makes the Difference
The earlier we're involved, the more options we typically have to work with — and the more comfortable you'll feel with a plan in place.
Privileged From the First Call
Everything you share with us is protected by attorney-client privilege, starting with your very first conversation.
Learn More
Criminal Tax Defense Guides & Resources
Contacted by IRS Criminal Investigation?
A clear, step-by-step guide to what to expect after contact from a CI Special Agent.
Read the Guide →Free GuideWhat is tax evasion?
Here's how it's defined, and what the government has to prove.
Read the Guide →Free GuideIRS Criminal Investigation Guide
If CI has contacted you or you suspect an investigation is open, here is how this works.
Read the Guide →FREE GUIDE
Read Our Full Criminal Tax Defense Guide
A comprehensive, attorney-written resource covering how these cases typically develop and what to expect at each stage.
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FREQUENTLY ASKED QUESTIONS
What is the difference between tax fraud and tax evasion?
Tax fraud is the broader category — it can include filing a false return, helping someone else file one, or structuring transactions to avoid reporting requirements. Tax evasion is a specific, more serious form of it: willfully trying to avoid a tax you know you owe. We’ll help you understand exactly where your situation fits.
How much does a criminal tax defense attorney cost?
It depends on the stage of your case. Early-stage guidance is generally more affordable, while a case that goes to trial involves significantly more work. We’ll give you a clear answer for your specific situation on the call.
Can my case still be resolved civilly after CI gets involved?
Sometimes, especially early on. We’ll give you an honest read on where your case stands and what paths are realistically still open.
Can my CPA be asked to testify about my situation?
Potentially, yes — conversations with your accountant don’t carry the same protection as conversations with an attorney once criminal exposure is involved. That’s part of why we recommend looping in counsel early.
What is an eggshell audit?
It’s a civil audit that carries more risk than it appears to on the surface. Handling one well means understanding exactly how to keep the case civil.
Is voluntary disclosure still an option for me?
It might be — it depends on your specific facts and timing. We’ll look at your situation and tell you honestly whether it’s worth pursuing.
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