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
IRS Criminal Tax Investigations


The IRS has a special unit dedicated to investigating potential criminal violations of the Internal Revenue Code and related financial crimes including money laundering, currency crimes, antitrust violations and Bank Secrecy Act violations. This unit, the IRS Criminal Investigation Division (“CI”) is composed of Special Agents who are expertly trained financial investigators. CI Special Agents employ law enforcement techniques such as wiretaps, search warrants and undercover operations. These agents aggressively conduct exhaustive, in-depth investigations into individuals and businesses to uncover tax and financial crimes, including:

General Tax Fraud Washington, DC Criminal Tax Attorney
    Return Preparer Fraud
    Questionable Refunds
    Abusive use Trusts
    Frivolous Filer/Non-Filer
    Employment Tax Fraud
    Voluntary Disclosures
    Undisclosed Offshore Accounts
    Excise Tax Fraud

CI’s conviction rate is one of the highest in federal law enforcement.  Not only do the courts hand down substantial prison sentences in such cases, but those convicted must often pay fines civil penalties and interest in addition to any back taxes owed.
 
 
                                                                  9.5.11.6.1.3  (11-01-2011)      Court Appeals

While income tax investigations may be petitioned before the U.S. Tax Court without prepayment of the taxes, excise tax investigations of interest to CI generally are not contested before the U.S. Tax Court (see subsection 9.5.11.6.2). Challenges to such excise tax investigations generally are made to either the U.S. Court of Claims or the U.S. District Court, and then only upon prepayment of some amount of outstanding tax.



                                                           9.5.11.6.3  (09-09-2004)      Excise Tax Investigations

    Excise tax returns, unlike those for income taxes, do not lend themselves to analysis to determine the possible existence of tax violations. The information contained in quarterly excise tax returns on Form 720, Quarterly Federal Excise Tax Return, is limited to the kind of tax, the gross tax, the credit for overpaid tax in prior returns, and the net tax due.

    Excise tax investigations related to false or fraudulent returns usually result from referrals following field audits of taxpayers’ books and records. As violations applicable to excise taxes often occur simultaneously with income tax offenses, field audits conducted by the operating division in income tax matters often disclose violations with respect to excise taxes.
    Referrals in such investigations often relate to both excise and income tax violations. Investigations of offenses involving willful failure to file excise tax returns, or willful failure to collect and pay over excise taxes, are usually based upon referrals from the civil operating divisions.

    Excise tax violations are also disclosed through surveys conducted by CI and from information obtained by special agents during his/her investigation of income tax offenses. As most excise tax offenses are committed in conjunction with income tax violations, investigation of both types of violations usually arise from the same sources.


                           9.5.11.6.4  (09-09-2004)     Techniques of Excise and Income Tax Investigations Compared

    Although the criminal penalties for most excise tax violations are imposed by the same Title 26 sections that relate to income taxes, the nature of the evidence needed to sustain prosecution of excise tax violations differs in many respects from that required in income tax investigations.

    Excise tax is based on specifically enumerated articles or services, whereas income tax is based strictly on income.

    For this reason, the established methods for determining income in income tax investigations may be inadequate to sustain a criminal prosecution for evasion of the excise tax on specifically enumerated articles or services.

    Under certain circumstances the specific item method of proving income may be effectively used in excise tax investigations, especially if adequate records are maintained by the taxpayer.

    Any other method of proving income may be used if the circumstances are such that the evidence developed will serve to establish or buttress proof of a violation of the excise tax on the specifically enumerated articles or services involved.

    In general, the investigative techniques applicable to income tax investigations may be used in excise tax investigations.


                                                 9.5.11.6.5  (11-01-2011)    Jeopardy Assessment in Excise Tax Investigations

    Title 26 USC §6862 provides that if the secretary believes the collection of any tax (other than income tax, estate tax, gift tax, and the excise taxes imposed by Chapters 41, 42, 43, and 44) under any provision of the Internal Revenue laws will be jeopardized by delay, he/she should, whether or not the time otherwise prescribed by law for making a return and paying such tax has expired, immediately assess such tax (together with all interest, additional amounts, and additions to the tax provided for by law).


                                                9.5.11.6.6  (09-09-2004)    Criminal Penalties for Excise Tax Violations

    Criminal penalties for most violations of excise taxes are imposed by the same USC sections that relate to income taxes and cover offenses such as:

        willful failure to file a return, pay tax, supply information, or keep records

        willful failure to account for, collect, and pay over a particular tax

        willful attempts to defeat the tax in any manner

    The USC also provides specific penalties that are only applicable to the various excise taxes. (The various criminal penalties are enumerated in IRM 9.1.3, Criminal Statutory Provisions and Common Law.) For example, 26 USC §7215 and 26 USC §7512, relate to offenses involving collected taxes and cover non-compliance with an official notice to collect and deposit "trust fund" taxes.

IRS Criminal Investigation, IRS Defense Esq.

(CI)  CRIMINAL INVESTIGATION DIVISION

Income Tax Investigations

 
          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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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
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AV Ratings
            Criminal Investigation’s 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. CI’s conviction rate is one of the highest in federal law enforcement.

            Since CI’s 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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