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Pier 9, Suite 100
San Francisco, CA 94111
DEFEND YOUR RIGHTS          DEFEND YOUR FREEDOM          DEFEND YOUR FAMILY
Pier 9, Suite 100       San Francisco, CA 94111

Tax Offenses

You have the right to manage your finances in a manner that legally reduces the taxes you pay the IRS or the State of California. However, if the authorities believe you are violating the law to avoid paying the taxes you legitimately owe, you could be facing very serious legal consequences. Both the IRS and the Franchise Tax Board are aggressive when pursuing tax evasion, supported by the almost unlimited resources of the state or federal government. If you are accused of a tax offense, your first action must be to retain an experienced tax offense defense attorney to protect your rights, assets, and interests.

Criminal lawyer in San Francisco for tax offenses

A tax offense may be identified by the tax authorities due to a report from an employee, partner, former spouse, or after an audit. You may become aware of the problem when IRS special agents appear at your door. We urge you to exercise your right to remain silent and do not agree to one of these interviews until you have your attorney present to manage the situation. These investigators will not arrive at your home or business unless they have a significant amount of evidence against you. What is the right way to manage this dangerous legal situation? Connect with our legal team at Hickey & Chung LLC as your first action. 

Types of tax fraud: Title 25 tax violations

Several types of tax offenses can lead to an investigation or charges filed against you. These include, but are not limited to:

  • Failure to pay tax
  • Failure to file a return
  • Failure to keep records
  • Failure to supply information
  • Evasion of assessment
  • Evasion of payment
  • Collateral Estoppel
  • Tax fraud
  • Fraudulent tax returns
  • Conspiracy to defraud the USA
  • Conspiracy to impede, obstruct, or impair the IRS (Klein Conspiracy)
  • Evasion of assessment
  • Evasion of payment

Tax evasion charges

Section 2701 of the IRC creates two different types of offenses:

  • The willful attempt to evade or defeat the assessment of a tax: These cases involve the accusation that you filed a false return that fails to reveal income or in which deductions were taken to which you were not entitled. 
  • The willful attempt to evade or defeat the payment of a tax. When taxes due have been established, either through the filing of returns or due to an assessment by the IRS, and is then not paid, typically in a case in which assets were available to pay the tax but concealed, tax evasion charges can be brought.

Filing a false return: Associated acts that can lead to criminal charges

The IRS may accuse you of having engaged in a range of illegal acts:

  • Falsifications of records, in which a double set of books are kept 
  • Entering false or altered information in accounting records
  • Creating false invoices
  • Destroying records 
  • Concealing sources of income
  • Handling financial transactions in a manner to avoid recording the transaction

Consequences: Penalties for tax offenses

Tax evasion is a felony offense. A conviction will lead to expensive fines, up to $100,000 for an individual and up to $500,000 for a corporation. Imprisonment in federal prison can be imposed as part of a sentence with a five-year limit. 

Connect with Hickey & Chung LLP today.

It is critical that your rights are protected by a lawyer with a reputation as a talented litigator with a breadth of experience in the complexities in tax law and a record of success in challenging cases. At Hickey & Chung LLP, our legal team will engage in every legal action that could help mitigate the damage to your financial health and reputation, with the support of professional resources such as PIs, financial consultants, and tax advisors. We urge you to contact us immediately if you become aware that you are under investigation by state or federal tax authorities. Time is of the essence.

  • Pier 9, Suite 100   San Francisco, CA 94111