Federal tax cases may begin with an IRS investigation, a grand jury subpoena, or an indictment alleging tax evasion or related offenses. These matters involve complex records, potential parallel civil and criminal issues, and strict deadlines. If you have been contacted by the IRS or federal prosecutors in the Southern District of Florida, you should treat the matter seriously and get legal guidance before making statements or turning over records without a plan.
Our firm defends clients charged with or investigated for federal tax offenses. We work with the facts of your returns, payments, and communications to build a defense focused on intent, reporting errors, and the government’s proof.
What Is Federal Tax Evasion?
Tax evasion generally involves willful attempts to evade tax assessment or payment. Federal prosecutors must prove willfulness and a tax due and owing. Related charges can include filing false returns or obstructing the IRS, depending on the indictment.
- Investigation or summons
- Charging decision
- Arraignment and discovery
- Motions, plea, or trial
How Federal Tax Cases Start
Cases may begin with an IRS civil examination, a criminal investigation, or a grand jury. Subpoenas for records and testimony are common. Understanding what you must produce—and what you can challenge—often requires early analysis alongside grand jury and indictment counsel when appropriate.
Is a tax mistake the same as tax evasion?
Not necessarily. Willfulness is central to many criminal tax charges. Negligence or disagreement with the IRS is not the same as intentional evasion, though civil penalties may still apply.
Can I resolve a tax case without a public trial?
Some cases resolve through negotiations or pretrial motions; others require trial. The path depends on charges, evidence, and your goals.
Why is Miami a venue for federal tax prosecutions?
Venue depends on where the government alleges conduct occurred or where returns were filed. South Florida residents and businesses may be prosecuted in the Southern District of Florida when venue is proper.
Penalties and Sentencing
Tax convictions can carry fines and imprisonment. Guidelines calculations may involve tax loss and other factors. We also coordinate with federal fraud defense strategy when charges include fraud-related theories.
Defense Considerations
Defenses can include lack of willfulness, reliance on professionals, statute of limitations issues, and challenges to how the government calculated tax due. Each case depends on documents, witnesses, and charging language.
Disclaimer: This page provides general information and does not create an attorney–client relationship. The information presented is not legal advice and should not be relied upon without consulting with a qualified attorney about your specific situation.
Frequently Asked Questions
What should I do if the IRS wants to interview me?
Consult an attorney before agreeing to an interview. You have important rights, and statements can affect both civil and criminal exposure.
What are the penalties for tax evasion?
Penalties depend on the statute of conviction, tax loss, and guidelines. Prison, fines, and restitution are possible. An attorney can explain exposure for your charges.
Can tax charges be dismissed?
Dismissal is possible when legal or evidentiary defects support a motion, or when the government cannot meet its burden. Facts and procedure matter.
Do you handle cases in the Southern District of Florida?
Yes. We represent clients in Miami federal court and related proceedings.
Is the consultation free?
Yes. We offer a free consultation to discuss your situation.
Request a Free Consultation
If you need assistance with a criminal matter in Miami or South Florida, we are available to discuss your situation and explore how we may be able to help. Free consultations are confidential. We serve clients in Miami-Dade, Broward County, Fort Lauderdale, and throughout Florida. Call us or contact our office to schedule an in-person or secure video meeting.