Defending Your Future
Our seasoned team of attorneys navigates the complex landscape of tax crimes and other white collar criminal matters. With a relentless dedication to protecting our clients' rights and reputations, we employ strategic expertise and unwavering advocacy to deliver results.
Criminal Tax Defense
Our team of criminal tax defense attorneys helps taxpayers in all phases of the criminal tax process, from criminal tax prosecutions and criminal tax investigations to civil tax matters involving potential criminal exposure. Led by criminal tax defense attorneys who are also licensed CPAs, we use our combination of tax litigation and criminal defense experience to deliver comprehensive legal representation to address the unique nature of criminal tax cases.
Criminal tax investigations are often caused when an agent or revenue officer with the Internal Revenue Service (the “IRS”) identifies potential criminal tax fraud and submits a referral to the IRS criminal investigation division (i.e., IRS tax audits involving cryptocurrency, abusive tax shelter transactions, or other alleged tax violations). Criminal tax investigations are also caused when third parties report potential criminal tax fraud to the IRS, Department of Justice, or U.S. Attorney’s Office.
The sole purpose of a criminal tax investigation is to determine whether criminal tax charges should be brought against a taxpayer. Criminal tax investigations are generally characterized as administrative investigations or grand jury investigations. Administrative criminal tax investigations are led by the IRS Criminal Investigation Division (through IRS Special Agents) while grand jury investigations are typically jointly led by the Department of Justice Tax Division and the IRS criminal investigation division.
Criminal tax cases and investigations cover a broad range of tax issues, including federal income tax, employment tax, cryptocurrency, sales tax (with state taxing authorities), and foreign account disclosure (information reporting such as FBARs). Sometimes criminal tax cases and investigations are conducted alongside other white collar charges and/or investigations such as wire fraud and money laundering.
Effective legal representation in a criminal tax case requires specialized education, training, and experience in tax law, tax controversy, and criminal cases. We invite you to request a consultation with a criminal tax attorney to learn more about how we can help.
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Tyler DeWitt & Clinton DeWitt
Criminal Defense Trial Attorneys
More Than a Law Firm
Tax & White Collar Criminal Defense Team
Attorney & CPA
Attorney
Paige True
Paralegal
IRS Enrolled Agent
Charlotte DeWitt
Paralegal
Results
Our firm is committed to delivering results for our clients. We invite you to review a sample of representative criminal tax matters we have resolved for our clients.
No Jail Time for Taxpayer Facing Tax Evasion & Money Laundering Charges
Nashville, Tennessee – DeWitt Law represented a business owner facing 8 felony criminal charges, including tax evasion and money laundering. If convicted, the client would have faced up to 30 years in prison. Tyler DeWitt secured dismissal of 6 criminal charges and negotiated a plea agreement for the remaining charges with no jail time imposed.
IRS Criminal Investigation of Nonprofit Charity Director
Represented taxpayer in criminal investigation by the IRS Criminal Investigation department. Taxpayer was the director and operator of a 501(c)(3) public charity, which was the primary subject of the investigation. Investigation closed with no criminal charges filed.
No Charges Filed in IRS Criminal Investigation Against Attorney
Represented attorney in complex criminal investigation by the IRS Criminal Investigation department. Investigation closed after approximately 3 years with no criminal charges filed.
No Jail Time Imposed for Conviction Under 26 U.S.C. § 7206(2)
Little Rock, Arkansas – DeWitt Law represented accountant facing allegations of fraudulently preparing tax returns causing a tax loss of $2,329,255 to the government. Negotiated a plea agreement where accountant pled guilty for three felony counts of Filing, Aiding, or Assisting in Filing a False Tax Return under 26 U.S.C. § 7206(2) and the tax loss was limited to $37,125. At sentencing hearing, DeWitt Law argued for a downward departure…
No Charges Filed in IRS Criminal Investigation Against Owner of Multi-State Corporation
Represented owner of corporation operating in multiple states in complex criminal investigation by the IRS Criminal Investigation department. Investigation closed with no criminal charges filed.
FL Dept. of Revenue Criminal Investigation Closed
Represented Taxpayer in criminal investigation by the Florida Department of Revenue for alleged sales tax evasion. Investigation closed and no criminal charges filed.
TN Dept. of Revenue Criminal Investigation Closed
Represented Taxpayer in criminal investigation by the Tennessee Department of Revenue Special Investigations Department for alleged sales tax evasion. Investigation closed and no criminal charges filed.
25 Felony Tax Evasion Charges Dismissed
Dickson, Tennessee – DeWitt Law represented taxpayer facing 27 felony (and 1 misdemeanor) tax crimes. 25 felony charges and 1 misdemeanor charge dismissed. Plea agreement and pre-trial diversion granted to Taxpayer resulting in no jail time, supervised probation for 2 years, and no criminal record upon completion of diversion.
IRS Criminal Investigation of Accountant – No Charges Filed
Represented accountant facing a criminal investigation by the IRS Criminal Investigation department. Investigation closed with no criminal charges filed.
IRS Criminal Investigation – No Criminal Charges Filed
Represented taxpayer investigated by the IRS Criminal Investigation department for potential tax evasion through car dealership owned by Taxpayer. Investigation closed and no criminal charges filed. After the criminal investigation was closed, the IRS initiated a civil field audit for the same tax years. Represented Taxpayer in the civil audit, which resulted in $0 in additional tax.
IRS Tax Return Preparer Fraud Investigation Closed
Represented Taxpayer who owned a tax preparation company in a tax preparer fraud investigation. Investigation closed and no criminal charges filed or civil penalties, including fraud, assessed.
30 Felony Tax-Related Charges Dismissed
Tate County, Mississippi – Taxpayer indicted for 31 tax-related felony counts. 30 charges were dismissed and case was resolved through pre-trial diversion with no jail time and expungement of criminal record upon completion of diversion.
Frequently Asked Questions
For tax evasion, you may face up to five years of jail time and be fined up to $100,000 ($500,000 for corporations).
While some defense lawyers handle criminal tax cases, it is important to understand the differences when selecting a lawyer to represent you. Because of the highly technical and complex nature of the tax code, tax crimes are prosecuted and proved quite differently than other crimes. The lawyer you choose to represent you should be familiar with tax law and how the IRS investigative process works in addition to courtroom experience.
While the terms tax evasion and tax fraud are often used interchangeably, there are distinctions. Tax fraud is more broadly defined and can apply in both civil and criminal cases while tax evasion is more narrowly defined and only applies to criminal cases.
There are no extra requirements or qualifications to be a criminal tax attorney. However, criminal tax attorneys generally are well-educated in tax law, have significant experience with criminal tax cases, and have credentials beyond their law degree (such as a CPA license).
Criminal charges by the federal government include:
- Tax Evasion - I.R.C. § 7201
- Willful Failure to Collect or Pay Over Tax - I.R.C. § 7202
- Failure to File, Supply Information or Pay Tax - I.R.C. § 7203
- Fraudulent Withholding Exemption - I.R.C. § 7205
- Fraud and False Statements - I.R.C. § 7206
- Fraudulent Returns, Statements, or Other Documents - I.R.C. § 7207
- Attempts to Interfere with Administration of Internal Revenue Laws - I.R.C. § 7212
- Aiding & Abetting - 18 U.S.C. § 2
- Conspiracy to Defraud the Government with Respect to Claims - 18 U.S.C. § 286
- False, Fictitious, or Fraudulent Claims - 18 U.S.C. § 287
State tax crimes refer to offenses related to violations of state tax laws. These crimes may include tax evasion, fraud, or other illegal activities concerning state taxes. Penalties for state tax crimes vary by jurisdiction.
"Tyler did a great job communicating the situation to the IRS attorney in a way that I could have never done on my own, and in a way I’m not sure other attorneys could have done. I highly recommend DeWitt Law, and I’m thankful to Tyler and his team."
"Tyler did a great job communicating the situation to the IRS attorney in a way that I could have never done on my own, and in a way I’m not sure other attorneys could have done. I highly recommend DeWitt Law, and I’m thankful to Tyler and his team."
Mark H.
"I thought my planning needs were so widespread that I would require an army of law firms. Thanks to the impressive breadth of knowledge, experience, and determination of Tyler and his team, DeWitt Law was a one-stop-shop for all issues."
"I thought my planning needs were so widespread that I would require an army of law firms. Thanks to the impressive breadth of knowledge, experience, and determination of Tyler and his team, DeWitt Law was a one-stop-shop for all issues."
E. Cheryl
"I highly recommend DeWitt Law to anyone in need of estate planning, no matter how complex. These guys know what they are doing and truly cared about finding the right solutions
for me and my family. I can't think them enough!"
"I highly recommend DeWitt Law to anyone in need of estate planning, no matter how complex. These guys know what they are doing and truly cared about finding the right solutions
for me and my family. I can't thank them enough!"
S. Rose