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
Grand Jury Investigations

      The grand jury is an investigative process convened by a Federal Court, and tasked with seeking information, evaluating allegations and evidence, and determining whether criminal charges are warranted. Evidence is presented to the grand jury by Department of Justice special prosecutors or local U.S. Attorneys. The IRS special agent's role in this process is to assist the grand jury in gathering evidence of criminal violations. For the IRS special agent, this means his or her focus will be on alleged violations of criminal tax, money laundering and currency crimes. The special agent assists in this process only at the direction of the prosecuting attorney and with the concurrence of IRS management. Frequently, grand jury investigations of financial crimes are expanded to include potential tax or related crimes. The expertise of the IRS special agent is utilized to conduct a full financial investigation of this criminal conduct.

Grand Jury Secrecy

      Grand jury proceedings are required to be kept secret, to preserve the confidentiality and privacy of witnesses and targets. Information obtained by the grand jury may be disclosed for other purposes only with the permission of the court, and only for specified reasons after a showing of need. All grand jury information in the possession of the IRS is kept segregated from other information, and the names of all personnel having access to grand jury information are maintained on a grand jury access list for each specific investigation.

Initiation of Grand Jury Investigations

      The IRS becomes involved in grand jury investigations either by being invited by the prosecutor to join an ongoing grand jury investigation, or by a management decision that an IRS matter requires investigation by a grand jury. Grand jury investigations are a critical tool to the IRS since financial crimes increasingly involve complex schemes perpetrated by individuals involved in a multitude of criminal activity. This requires the expertise of many agencies working together in a task force to effectively investigate and prosecute the violators. An ongoing grand jury investigation may uncover evidence of tax offenses within IRS's investigative jurisdiction. When this occurs, IRS agents are assigned to assist in the investigation. Alternatively, the IRS may determine that a case requires the investigative power of a grand jury, and recommends that such be authorized.

      Recommendations to join, or to convene, a tax grand jury investigation, require review and approval by supervisory officials within the IRS, as well as review and approval by IRS District Counsel attorneys and Department of Justice officials.

Prosecution Recommendations

      Tax-related prosecution recommendations made as a result of grand jury investigations are reviewed by supervisory personnel within IRS-CID, and are evaluated by IRS counsel attorneys. All tax-related prosecutions are authorized by the Department of Justice Tax Division. Non-tax-related prosecution recommendations are reviewed by IRS supervisory personnel, and personnel in the Office of the U.S. Attorney.

Statistics

      In FY-97, IRS-CI initiated 5,335 subject investigations, of which 3,456 were pursued using the grand jury process and 1,879 via the non-grand jury process. The 3,456 investigations initiated utilizing the grand jury process consisted of 1,254 criminal tax investigations and 2,202 money laundering and related violations.

IRS Criminal Investigation, IRS Defense Esq.

GRAND JURY 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.

                                                                   
[Home][Attorney][Tax Law Firm][Biography][Practice Area][Trials & Comments][Firm News][Newsletters][Site Map][Sentencing][Contact Us]
        Tax Fraud Report Archives
Click on the subject of interest for more information


 










































 


























































See our profile in Facebook
View the advice of our experienced team in YouTube
Check us out in LinkedIn
\r\n"; } echo $html; ?>
Orlando

Available for consultation
7380 Sand Lake Rd.
Suite 500
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
tampainfo@davidmgarvin.com
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
Play Attorney David M. Garvin video
Miami Tax AttorneyMiami Tax Attorney
Miami Tax LawyerMiami Tax Lawyer
Tampa Tax AttorneyTampa Tax Attorney
Orlando Tax LawyerOrlando Tax Lawyer
Sentencing Table and ManualSentencing Table and Manual
Introduction to our criminal and tax law firmIntroduction to our criminal and tax law firm
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
Hear this Advice
Name:
Email:
Join our  Email List for Articles, Newsletters and Updates
  •   U.S. v. Julio and Raiza Robaina

  •
  U.S. v. Helio Castroneves

  •   U.S. v. Timothy Parkes

  •   U.S. v. Nation's Business Services

  •   U.S. v. Terry Elliot

  •   U.S. v. Armadoros

  •   U.S. v. Unkle

  •   U.S. v. Scott Levine

  •   S.E.C. v. Borell

  •   State of Florida v. Arthur Teele

  •   U.S. v.  John P. Miller, CPA
Representative  Cases
(Trials Results) it
  Tax Fraud News Reports Newsletters
  News, Forms and Press Releases
Important News