Federal IRS Violations Lawyer

Federal insurance fraud attorney Allen Sawyer is experienced in handling serious criminal defense cases at the federal level. The Law Offices of Allen Sawyer operates out of Stockton, Sacramento, and Northern California.

When Deceiving the IRS
Becomes a Federal Offense

IRS Violations include tax evasion and other tax-related infringements of federal law. The Internal Revenue Service (IRS) persistently audits both individuals and businesses to ensure U.S citizens and corporate entities fulfill their obligations as imposed by the Internal Revenue Code. Violations of this code, also known as federal tax fraud, can bring either civil or criminal penalties. Criminal penalties in particular can be quite severe, and so individuals charged with IRS Violations should not wait to seek out the counsel of a knowledgeable federal criminal defense lawyer. Allen Sawyer is an IRS Violations defense attorney well-versed in the various aspects of federal tax fraud and how to defend against charges of IRS Violations.

Types of IRS Violations

Federal tax fraud generally involves four categories of IRS Violations: tax evasion, making false statements on income returns, aiding or assisting in preparation of false documents under Internal Revenue laws, and conspiracy. While the majority of cases are civil in nature and carry penalties such as fines and repayment of prosecution costs, certain allegations of IRS Violations can lead to criminal charges that carry such stiff penalties as extensive fines, federal prison sentences, and repayment to the government of prosecution expenses. The following is an explanation of the types of federal tax fraud cases that federal criminal defense attorney Allen Sawyer is seasoned in defending:

• Tax Evasion (IRS Violation of 26 U.S.C. § 7201): Tax evasion is generally the willful and substantial under-reporting of income on a tax return, but may involve other affirmative acts that can lead to criminal charges by federal prosecutors, such as the following:
  • Not keeping, or keeping a double set, of books/records
  • Making false entries or falsifying invoices or documents
  • Destroying books or records
  • Concealing assets or income sources
  • Otherwise intentionally misleading the IRS

  Federal tax evasion is committed only when a person is fully aware of his obligations to the IRS but intentionally does not fulfill them. If convicted, the punishment for tax evasion amounts to upwards of five years in prison and fines of up to $100,000/$500,000 for individuals/corporations. Conviction also demands repayment of prosecution expenses.

• False Statements on Income Tax Returns (IRS Violation of 26 U.S.C. § 7206(1)): This IRS violation involves knowingly and willfully making material false statements on, or omitting material statements from, a tax return in order to intentionally avoid fulfilling obligations to the IRS. The punishment for making false statement on tax returns can result in prison sentences of up to three years and fines of up to $100,000/$500,000 for individuals/corporations, as well as reimbursement of prosecution costs.
• Aiding or Assisting in Preparation of False Documents Under Internal Revenue Laws (IRS Violation of 26 U.S.C. § 7206(2)): Individuals or corporations could be guilty of this type of tax fraud if they intentionally help prepare, with or without the person’s knowledge or consent, a person’s tax return that contains material false statements aiming to avoid legal duty to the IRS. Conviction results in a punishment including up to three years in prison, fines of up to $100,000/$500,000 for individuals/corporations, and repayment of costs associated with prosecution.
• Conspiracy (18 U.S.C. § 371): Conspiracy involves the pursuit of two or more individuals to commit a crime when at least one act is intentionally taken toward an unlawful goal. The punishment for conspiracy in the context of IRS violations may include a punishment of criminal fines and/or up to five years in prison as well as additional penalties related to any underlying tax crimes.