AV Rated Attorney, David M. GarvinAward Winning Tax defense Attorney (305) 371-8101 Fraudulent withholding Sect. 7205
Miami, Tampa, Orlando, Tax Attorney, Tax Lawyer, White collar crime defense, Fort Lauderdale, Palm Beach
     Fraudulent withholding is a violation of law as set forth in section 7205 of the Internal Revenue Code.  Section 7205 is more fully described below.

        Employees who are alleged to have overstated their federal tax exemptions on W-4 forms and employers who aid and abet these employees in reporting inflated exemptions may face serious criminal charges. Overstating or inflating federal tax exemptions on withholding exemption certificates is one scheme that many taxpayers use to evade or defeat tax.

      Alleged fraudulent withholding certificates may be used as evidence in an IRS criminal matter when, for example, a worker moves from job to job often, resulting in incomplete reporting of income or failure by employers to submit full and accurate withholding exemption certificates.

      Charges of fraudulent withholding exemption certificate submission may be one of a laundry list of employment-related tax charges that the IRS may bring against a taxpayer or employer.  The investigation may include an investigation as to the following:

•   Attempts to evade or defeat tax;

•   Failure to supply information;

•   Concealment with intent to defraud;

•   Omnibus clause violations; and

•   Conspiracy to commit offense or defraud the United States.

         An experienced tax criminal defense attorney may be able to determine, depending on the facts of your case, what the defense should consist of.

       The Offices of David M. Garvin, P.A. has a proven track record and the experience necessary to properly  represent clients who face criminal charges such as these. Our clients tend to be highly educated, successful and sophisticated. Many are referred to the law firm by their trusted advisors (CPAs, investment advisors and attorneys).

         If you are ready to consult with an experienced criminal tax attorney, contact David M. Garvin to schedule a consultation regarding possible criminal charges relating to alleged tax violations including fraudulent withholding.

     Our main office is located in Miami, Florida and serves clients throughout Florida and nationwide. Call (305) 371-8101 to discuss your serious legal matter involving any criminal investigation or tax violation, or email us at ontrial2@aol.com.


                                                                     Internal Revenue Code

                                                   
CRIMES, OTHER OFFENSES, AND FORFEITURES


                                                           TITLE 26  Subtitle F   CHAPTER 75   Subchapter A   PART I


§ 7205 - Fraudulent withholding exemption certificate or failure to supply information

(a) Withholding on wages

      Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(b) Backup withholding on interest and dividends

      If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406 (d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.




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Fraudulent withholding exemption certificate or
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Criminal Tax Lawyer  and White collar crime
 
          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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