Denver Criminal Tax Attorney
Failure to File Tax Returns – Filing False Tax Returns – Tax Evasion
The Criminal Investigation Division of the Internal Revenue Service investigates potential criminal violations of the Internal Revenue Code and related financial crimes. As a former U.S. Department of Justice Tax Division Attorney, Amanda Cruser prosecuted cases that were investigated by the Criminal Investigation Division. The most commonly prosecuted tax crimes include failure to file tax returns, filing false tax returns and tax evasion. Individuals convicted of criminal tax offenses may face substantial prison sentences, fines, civil taxes and penalties. Criminal tax offenses are defined in Title 26, Sections 7201 through 7217 of the Federal Criminal Code.
Cases investigated by the Criminal Investigation Division of the Internal Revenue Service must be approved by the U.S. Department of Justice Tax Division before they can be prosecuted by a U.S. Attorney’s Office. If you are under investigation, your attorney will have an opportunity to have a conference with a Tax Division Attorney for the purpose of convincing the Tax Division that your case should not be prosecuted.
You should seek representation immediately if you believe that you are under criminal investigation. If you are concerned about possible criminal prosecution and are not under criminal investigation, you may be able to avoid criminal prosecution by participating in the IRS Voluntary Disclosure Program. Taxpayers who have not filed tax returns are eligible for this program. The IRS will require that a delinquent taxpayer who makes a voluntary disclosure to file six years of back tax returns, unless there are indications that more returns should be filed. Although an IRS voluntary disclosure does not automatically guarantee immunity from prosecution, as a matter of practice, the IRS does not pursue criminal charges against a taxpayer who meets the program’s requirements. A voluntary disclosure occurs when a taxpayer timely, truthfully, completely and voluntarily notifies the IRS about an inaccurate tax return or other document filed with the IRS prior to the IRS initiating a civil examination or a criminal investigation.
Tax Fraud Alerts: “If it sounds too good to be true, it probably is!” Seek expert advice before you subscribe to any scheme that offers instant wealth or exemption from your obligation as a United States Citizen to pay taxes. Some of these schemes can literally cost you your life savings and others can result in your prosecution and imprisonment if you knowingly participate in them.
Abusive Return Preparers: Be very careful when choosing a tax preparer. While most preparers provide excellent service to their clients, a few unscrupulous return preparers file false and fraudulent tax returns and ultimately defraud their clients. It is important to realize that even if someone else prepares your tax return, that you are ultimately responsible for all of the information on the tax return.
Attorney Amanda Cruser is a former federal prosecutor who worked closely with the IRS prosecuting federal tax crimes. She has intimate knowledge of how the IRS conducts audits, collection proceedings, and criminal investigations. She is also a Certified Public Accountant (CPA).
Our goal is to resolve your tax situation by providing the best representation possible. Contact Amanda Cruser today for a free initial consultation.