AV Rated Attorney, David M. GarvinAward Winning Tax defense Attorney (305) 371-8101 AV Rated Attorney (305) 371-8101 Award Winning Criminal Tax Attorney
Miami, Tampa, Orlando, Tax Attorney, Tax Lawyer, White collar crime defense, Fort Lauderdale, Palm Beach
• Part 9. Criminal Investigation     • Chapter 5. Investigate Process  • Section 3. Criminal Investigation Strategies

9.5.3.1  Overview

    Tax crimes are those which are in violation of the criminal statutes of Title 26, Title 18 and/or Title 31 of the Code of Federal Regulations as applicable to Title 26. Although violations of narcotics, money laundering or currency statutes usually have tax ramifications, those types of violations, will be discussed in separate sections.

    Criminal Investigation strategies consist of Compliance, Money Laundering, International and Terrorism. The Annual Business Plan (ABP) issued each fiscal year by the Chief, Criminal Investigation (CI), provides specific direction relative to the major strategies and operational priorities. The ABP also attempts to identify emerging areas of non-compliance, so that resources can be redirected, if required. Timely identification and intervention often prevents "emerging areas" from becoming more serious compliance problems. This section addresses the various programs and initiatives and selectively describes some of the fraud schemes routinely encountered.

    Also introduced in this section are the Money Laundering and Terrorism strategies.

Criminal Investigationís strategies are classified in terms of:

priorities within the program areas

initiatives in which CI participates

schemes encountered in the program areas

other situations to which the special agent should be sensitive when conducting an investigation

9.5.3.2  Compliance Strategy

    Criminal Investigationís Compliance strategy is comprised of the following programs:

        Legal Source Income

        Illegal Source Income

        Narcotics

        CI is the sole investigating agency

    Within the legal source income program are the following initiatives, which are all part of the overall IRS Strategic and Program Plan or an ongoing commitment by the IRS:

        Income Tax - investigations relating to income from businesses, investments, or other legal activities and industries

        Employment Tax - investigations relating to unreported, underreported, unpaid, or underpaid employment tax obligations

        Excise Tax - investigations involving violations of the excise tax laws

        Abusive Tax Schemes - investigations involving abusive and/or fraudulent schemes to evade taxes which encompass violations of the Title 26 and related statutes where multiple flow-through entities are used as an integral part of the schemes. Such schemes are characterized by the use of trusts, Limited Liability Companies (LLCs), Limited Liability Partnerships (LLPs), International Business Companies (IBCs), foreign financial accounts, offshore credit/debit cards, and other similar instruments.

        Gaming - investigations relating to the income generated from the legal gaming industry

        Questionable Refunds (QRP) - investigations involving fraudulent tax refund schemes

        Unscrupulous Return Preparers (RPP) - investigations involving preparers of false and/or fraudulent tax returns

        Frivolous Filer/Non-filers - investigations involving the most egregious non-filers

The CI Annual memorandum determines the investigatory emphasis on these priorities.
IRS Criminal Investigation, IRS Defense Esq.

CRIMINAL INVESTIGATION

 
          Tax and criminal trial lawyer David M. Garvin, P.A. is AVVO rated as excellent and has been recognized as one of the top criminal defense litigator in the country. He holds a Martindale Hubbell AV rating* , has been recognized by SuperLawyers (limited to the top 5% of attorneys in Florida) and was selected by the  Daily Business Review as the "Most Effective Lawyer for 2010 in the area of complex litigation".

           The law offices of David M. Garvin, P.A. concentrates on serious criminal tax cases and white collar crime defense.  Mr. Garvin is a Florida Bar Certified tax attorney and accepts cases nationally. Mr. Garvin defends serious tax and criminal cases alleging tax fraud, bank fraud, healthcare fraud, commodities fraud, wire fraud, bank fraud, ponzi schemes, tax evasion, money laundering, false statements and other serious white collar crimes.

           To make an appointment please call in Miami (305) 371-8101, in Tampa (813) 413-0140, in Orlando (407) 218-4650 or email to: ontrial2@gmail.com

          The hiring of a Federal tax and criminal defense law firm is an important decision that should not be based solely upon advertisements. Before you make any decision, ask us to send you free written information about our tax and criminal attorney qualifications and experience.

                                                          Mr. Garvin has been selected as one of the "12 TO WATCH IN 2012"  by Attorney At Law magazine.

          This web site is designed for general information only.  The information presented at this site should not be construed to be formal legal advice nor the formation of a atty/client relationship. To learn what is a criminal and  tax attorney read our pages.

          The tax defense firm of David M. Garvin, P.A. has proudly provided exemplary legal services to clients throughout the United States including Orlando, Tampa, Miami, Fort Lauderdale, West Palm Beach, Naples, Hollywood, Miami Beach, Coral Gables, Key West, Tallahassee, Miami, Jacksonville, Los Angeles, Chicago, New York, Atlanta, Dallas, Houston, Knoxville, Philadelphia, Pittsburgh, San Francisco, Little Rock, San Diego, Cleveland, Washington DC, Las Vegas and Boston. Servicing Miami-Dade County, Broward County, Palm Beach County, Monroe County, Leon County, Duval County and Collier County.

                                                                   
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Available for consultation
7380 Sand Lake Rd.
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Orlando, Florida 32819
Tel.: (407) 218-4650
orlandoinfo@davidmgarvin.com
www.orlando-tax-attorney.com
Tampa

Available for consultation
2202 N.W. Shore Blvd.
Suite 200
Tampa, Florida 33607
Tel.: (813) 413-0140
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www.tampa-tax-attorney.com
Miami

200 S. Biscayne Blvd.
Suite 3150
Miami, Florida 33131
Tel.: (305) 371-8101
ontrial2@gmail.com
www.miami-tax-attorney-davidmgarvin.com
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AV Ratings
            Criminal Investigationís conviction rate is one of the highest in federal law enforcement. Not only do the courts hand down substantial prison sentences, but those convicted must also pay fines, civil taxes and penalties. CIís conviction rate is one of the highest in federal law enforcement.

            Since CIís inception in 1919 to the present, the conviction rate for Federal tax prosecutions has never fallen below 90 percent.  This is a record of success that is unmatched in Federal law enforcement.

                                                                The early involvement of experienced legal counsel can be the key to a successful result
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