The Champion

April 2016 , Page 40 

Search the Champion Looking for something specific?

Preview of Member Only Content

For full access: login or Become a Member Join Now

Defending a Criminal Tax Case

By Justin Gelfand

A client is charged with a tax crime. Perhaps the IRS officials claim he cooked the books at his small business. Or they claim he hid money in a Swiss bank account. Or the government says the client willfully failed to file tax returns. Whatever the allegations may be, the client now finds himself in the crosshairs of the IRS’s Criminal Investigation (CI) division and the U.S. Department of Justice’s Tax Division — and he needs help.

The IRS flaunts its 90+ percent conviction rate in criminal tax cases and, unlike most other areas of federal criminal law, Congress has put into place a statutory scheme under which the Tax Division in Washington, D.C., must authorize all tax prosecutions. One theory in centralizing criminal tax enforcement is that only the best criminal tax cases will be prosecuted. But as recent defense victories have revealed, defense attorneys can and do obtain complete acquittals, favorable pleas, and sentences well below the U.S. Sentencing Guideli

Want to read more?

The Champion archive is reserved for NACDL members.

NACDL members, please login to read the rest of this article.
login

Not a member? Join now.
Join Now
Or click here to see an overview of NACDL Member benefits.

See what NACDL members say about us.

To read the current issue of The Champion in its entirety, click here.

  • Media inquiries: Contact NACDL's Director of Public Affairs & Communications Ivan J. Dominguez at 202-465-7662 or idominguez@nacdl.org
  • Academic Requests: Full articles of The Champion Magazine are available for academic and research purposes in the WestLaw and LexisNexis databases.

In This Section

Advertisement Advertise with Us
ad