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Tax Evasion

Tax evasion under 26 U.S.C. § 7201 is one of the more serious charges the federal government can bring against a taxpayer.

What the government must prove in a tax evasion case

To establish a violation of section 7201 for tax evasion, the following elements must be proved:

  1. An attempt to evade or defeat a tax or the payment thereto;
  2. An additional tax due and owing; and
  3. Willfulness.

The government must prove each element beyond a reasonable doubt.


Once the IRS refers a potential tax evasion case to the IRS criminal investigation division it is usually too late to correct the IRS problem.

The IRS sometimes mistakenly makes criminal tax referrals. It is our job as your tax attorney to demonstrate to the IRS criminal investigators that no tax crime has been committed and that the case should be sent back to the IRS civil division.

It is our job as your tax attorney to demonstrate to the IRS criminal investigators that you did not commit a tax crime.

Make us your tax attorney by calling us at 407.915.3470, or by emailing us.

If you are being investigated for tax evasion (or other criminal tax charges) by the IRS criminal investigation division or are currently undergoing an IRS audit and believe that the IRS may make a referral to the IRS criminal investigation division, you must consult with an experienced tax attorney.

The tax attorneys, tax CPAs, and IRS enrolled agents in Orlando are here to help you navigate the frightening IRS audit and criminal investigation processes to help you avoid IRS criminal prosecution.

But far and away the best way to avoid IRS tax evasion and other criminal charges is to know the tax laws, comply with them and document that compliance. The best way to do this is to hire a qualified, experienced tax attorney and/or tax CPA to advise you.

Preventing Criminal Tax Charges

The tax attorneys at The Pappas Group’s Orlando and Tampa offices have more than 20 years experience representing taxpayers who are under IRS criminal investigation.

Contact us now and find out how we can help you.

If you haven’t filed your tax return or if you filed a return that you know understates the correct amount of your tax liability, there are a few things you must immediately do to minimize the chances that the IRS will make a referral to its criminal investigation division (CID). They are obvious, but still, many people don’t do them.

1. File your return before the IRS refers your case to the CID – In order for the government to prevail in an IRS criminal prosecution on a failure to file tax returns charge it must prove that you intentionally did not file your tax return. Your voluntary filing, even though late, makes it hard if not impossible for the government to prove intent.

2. Amend your return to correct the errors in the original return – Again, the government must be able to prove that you intentionally filed a false return. When you correct your tax return without being prompted to do so, it gives rise to the assumption that you made a mistake, rather than that you knowingly tried to evade taxes.

Many non-filers believe that because they have not received a nasty notice from the IRS demanding that they file their return they have gotten off scot free. But nothing could be further from the truth. Here’s why: When a case is referred to IRS CID the special agent assigned to investigate it will immediately instruct the IRS to stop sending IRS notices to the taxpayer requesting that the delinquent tax return be filed.

The reason he does this is because he knows that a voluntarily filing by you before he has had the chance to complete his investigation will kill the government’s case while it’s still in its shell.


In short, the absence of IRS dunning notices is more troublesome than their presence because it signals a possible, and in many cases likely, IRS criminal referral.

3.  Hire a tax lawyer in order to get Attorney-Client Privilege – Of course, you shouldn’t embark on any course of conduct without first consulting with an experienced criminal tax attorney.

Remember, there is no accountant-client privilege which means that a CPA, IRS Enrolled Agent or other non-lawyer tax advisor can be subpoenaed and forced to disclose statements you made to him in the course of their engagement.

If you require the services of a non-lawyer tax advisor, you should hire an experienced criminal tax lawyer and have that lawyer engage the services of the tax advisor in order to subsume him under the attorney-client privilege.

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The IRS audited my 2007 and 2008 tax returns and disallowed 100% of my business expenses because the auditor said I didn’t have sufficient records. I hired The Pappas Group and they were able to prove by other means that my deductions were valid and the IRS ended up only disallowing about 15% of my expenses. Had I not hired Pappas I would been assessed taxes, penalties and interest in excess of $100,000. The Pappas group now does all of my accounting work and prepares both my business and personal tax returns.

Susan T.Lakeland, FL