Criminal Tax Defense for IRS CI, DOJ Tax, and High-Stakes Criminal Tax Cases
DeWitt Law is a tax criminal defense law firm representing clients nationwide in criminal tax investigations, tax fraud prosecutions, and civil tax matters with potential criminal exposure. Early intervention matters. If IRS Criminal Investigation, DOJ Tax, or state tax investigators are involved, do not wait.
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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More Than a Law Firm
Tax & White Collar Criminal Defense Team
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.
IRS Tax Preparer Fraud Investigation Closed With No Findings Under IRC § 6700, 6701, 6694, and 6695
DeWitt Law represented a high-volume federal income tax return preparer after the IRS opened an investigation involving potential civil penalty allegations under IRC §§ 6700 and 6701, as well as potential IRC § 6694 and 6695 return preparer violations. Immediately after being notified of the investigation, the client retained DeWitt Law to provide legal representation and early intervention. Our firm took over the matter from the outset, handled all communications…
IRS Criminal Investigation Closed — No Prosecution
Early intervention matters in IRS criminal investigations! Our firm was recently notified that our client (an Orlando, Florida taxpayer) was no longer the target of an IRS criminal investigation. No charges were filed, no prosecution occurred, and the matter was closed. This outcome was the result of early intervention, disciplined advocacy, and a proactive defense strategy implemented before the case reached a critical point. The client, a tax professional and…
Why Securing Legal Counsel Early in an IRS Criminal Investigation Is Critical
When the IRS launches a criminal tax investigation, every move you make matters. These investigations are serious — they can lead to federal criminal charges, prison time, and devastating financial penalties. Yet one of the most common mistakes taxpayers make is waiting too long to get an attorney involved. If you have been contacted by IRS Criminal Investigation or suspect you may be under review, the most important step you…
Criminal Tax Case Involving Aircraft Purchases and Tennessee Use Tax Dismissed
DeWitt Law recently represented a taxpayer indicted in Benton County, Tennessee, for alleged failure to report and pay Tennessee sales and use tax related to multiple aircraft purchased out of state. The Tennessee Department of Revenue alleged that the aircraft were brought into Tennessee without proper tax reporting, leading to a criminal tax prosecution. Our firm thoroughly analyzed the state’s evidence, tax assessments, and the taxpayer’s compliance record. Through strategic…
Remarkable Last-Minute Trial Win Leads to Favorable Plea Deal for Client
When our client came to DeWitt Law late Friday afternoon—just one business day before a scheduled federal criminal trial on 6 felony counts of tax evasion, filing false returns, and tax obstruction—they were facing overwhelming odds. With no legal representation in place and a high-stakes courtroom battle on the horizon, the pressure was immense. Despite the nearly impossible timeline, our team sprang into action immediately. Over the weekend, we worked…
No Criminal Charges Filed Against Taxpayer After IRS Criminal Investigation
DeWitt Law represented a Taxpayer who was notified by the IRS Criminal Investigation Division that she was under criminal investigation for income tax evasion. The IRS completed its investigation and recommended that criminal charges be filed. DeWitt Law led a proactive defense strategy throughout the investigation and challenged the recommended prosecution with the Department of Justice Tax Division. DOJ Tax declined to prosecute the Taxpayer and no criminal charges were…
Court Dismisses 6 Felony Criminal Tax Charges Against Tax Return Preparer
Tax Return Preparer was indicted in Hinds County, MS for six felony tax-related criminal charges, including one count of conspiracy, four counts of making fraudulent statements, and one count of computer fraud. DeWitt Law represented Tax Return Preparer in defending against the charges before the Hinds County Circuit Court. On the day of the trial, the prosecution moved to dismiss all six counts for lack of evidence against the Tax…
Court Dismisses 5 Felony Criminal Tax Charges Against Tax Return Preparer
Tax Return Preparer was indicted in Hinds County, MS for five felony tax-related criminal charges, including one count of conspiracy, three counts of making fraudulent statements, and one count of computer fraud. DeWitt Law represented Tax Return Preparer in defending against the charges before the Hinds County Circuit Court. On the day of the trial, the prosecution moved to dismiss all five counts for lack of evidence against the Tax…
12 Felony Employment Tax Fraud Charges Dismissed in Federal District Court
Nashville, TN – DeWitt Law represented individual who was indicted and charged with 12 counts of failing to withhold or pay over employment taxes (26 U.S.C. § 7202) and 1 count of conspiracy (18 U.S.C. § 371). A plea agreement was negotiated where the government agreed to dismiss the 12 employment tax fraud charges in exchange for pleading guilty to the conspiracy charge. At the sentencing hearing, DeWitt Law argued…
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.
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.
Criminal Tax Defense Videos
Learn how IRS criminal investigations work, when civil tax cases become criminal, and what to do if you are facing tax fraud issues.
On behalf of DeWitt Law, welcome to our website! We consider our firm to be a “one-stop shop” for virtually all tax issues. We take a holistic approach to resolving tax issues and employ a multidisciplinary team of professionals to support our legal staff, including CPAs and IRS Enrolled Agents. Our results speak for themselves as our firm has helped taxpayers save millions of dollars in taxes.
