We provide individualized legal guidance tailored to each client’s unique circumstances.
The Internal Revenue Service enforces both civil and criminal provisions of federal tax law. While many tax matters are resolved through audits and civil penalties, certain cases involving alleged willful conduct may be referred to the IRS Criminal Investigation Division (CI).
Criminal tax investigations can involve allegations such as:
• Filing false tax returns
• Failure to file returns
• Tax evasion
• Payroll tax violations
• Bank Secrecy Act violations
• False statements to federal authorities
Convictions may result in fines, restitution, probation, or imprisonment, depending on the charges and sentencing guidelines.
In some cases, IRS Criminal Investigation agents may contact a taxpayer directly. This may indicate that a criminal inquiry is underway. Statements made to federal agents can be used in subsequent proceedings, and providing false information may constitute a separate offense under federal law.
If you are contacted by an IRS Special Agent, you have the right to consult with legal counsel before answering questions.
A grand jury subpoena or IRS summons requesting financial records may be associated with a criminal investigation. The significance of such requests depends on the context and underlying facts.
Early legal review can help determine the appropriate response and preserve available rights.
Criminal tax cases differ substantially from civil audits or collection matters. In addition to potential imprisonment, a conviction may carry collateral consequences, including professional licensing issues, reputational harm, and immigration consequences for non-citizens.
Tenina Law represents individuals and businesses in matters involving IRS criminal investigations, federal tax charges, and related enforcement proceedings in California.
Criminal investigations often involve document review, witness interviews, and financial analysis before formal charges are filed. Seeking legal counsel early may allow for:
• Evaluation of potential exposure
• Communication with investigators through counsel
• Development of a defense strategy
• Exploration of pre-indictment resolution options
Each case depends on its specific facts and procedural posture.
Criminal tax investigations typically follow a structured process. After preliminary review, matters may be referred to federal prosecutors for charging decisions. Not all investigations result in indictment, and prosecutorial discretion plays a role.
Taxpayers also retain constitutional protections, including the right against self-incrimination and the right to counsel.
If you suspect you are under criminal tax investigation or have been contacted by federal authorities, it is important to avoid making statements without understanding the potential legal implications.
A California criminal tax defense attorney can review your circumstances, explain your rights, and discuss appropriate next steps.
Consultations are provided at no charge. Representation terms are discussed in advance.
Attorney licensed in California with over 20 years of legal practice in civil litigation, tax law, bankruptcy, and corporate matters. Each case is evaluated on its facts and applicable law.
We provide personalized attention, clear communication, and ongoing case evaluation. Client experiences vary based on the circumstances and results depend on case-specific facts and applicable law.