Criminal Tax

Criminal Tax and White-Collar Criminal Defense

If you are contacted by the Criminal Investigation Division of the Internal Revenue Service, the Federal Bureau of Investigations, or any other federal or state investigative body, you should immediately contact competent legal counsel.  While some investigations do not result in criminal charges and other individuals are not the specific target of those investigations, others result in the filing of serious criminal charges that can lead to substantial financial penalties and incarceration.  Even for those that have done little, if anything, wrong, a misstep or misstatement may lead to further investigation and could result in independent grounds for criminal charges in Hanover MD.

There are many reasons why a criminal investigation could occur.  In some instances, an investigation originated from the filing of a compliant or from a lead given to a government agency; in others, there may already be an ongoing criminal investigation of another matter or charge that leads to a review of other potential transactions or actors; and others may result from internal referrals from civil or administrative examinations.  In the past, a large percentage of criminal tax cases resulted from referrals made to the Department of Justice as a result of fraudulent activity spotted in civil tax examinations. Over the years, an increasing number of cases have been generated from information sharing agreements with foreign governments and, additionally, based on information shared by private actors, whether in voluntary disclosures or through whistleblower complaints.  Criminal prosecutions initiated by the Internal Revenue Service and other financial investigators have focused on violations involving tax evasion, false statements on tax filings and to investigators, failure to file proper reports regarding offshore accounts and investments, structuring of financial transactions, willful failure to file and pay taxes, wire fraud involving varying types of theft and embezzlement, and a host of others.

Regardless of the genesis of an investigation or the potential charges, the need for competent counsel is immediate.  Criminal charges may be filed against you if the Internal Revenue Service or other tax and financial enforcement agencies investigate you.  Once criminal charges are filed, prosecutors become highly involved in the case and frequently seek to incarcerate defendants.  Given the limited governmental resources, the high costs of these investigations, and the need for a general deterrent effect, typically only those cases involving recognized defendants, particularly egregious conduct, easily provable facts, or a specific policy goal are chosen for prosecution.  That means that many individuals with potential criminal liability are not charged or prosecuted, but instead have their cases resolved through some other means such as a civil tax audit (with substantial penalties).

The point is: with proper and early intervention, it is often possible to avoid an indictment through proper independent investigation, negotiation, and strategy.  Skilled counsel can highlight the weaknesses in and defenses to government’s case, identify the range of potential charges and their penalties, potential characteristics of the defendant that might make them less worthy of prosecution, and where necessary, can offer alternatives to a continued investigation and prosecution.  If prosecution cannot be avoided, a knowledgeable attorney can discuss the potential outcomes – from a plea agreement, to sentencing possibilities, to the framework of a trial, to post-conviction issues – and can prepare a defendant for what will be one of the most difficult times in their life.

Crepeau Mourges understands the lifecycle of tax and white-collar criminal matters, from the initiation of an investigation all the way through sentencing.  Unlike some firms that may be well-versed in civil tax examinations or others that may be proficient in criminal defense, Crepeau Mourges combines a significant knowledge of both of these phases in order to benefit its clients.  In many cases, we have succeeded in dissuading a criminal referral by highlighting misunderstood, and legal, tax avoidance measures.  Our legal and financial knowledge of frequently targeted areas, such as corporate accounting irregularities, domestic and offshore entities and investments, revenue recognition issues and tax reporting issues, and financial transactions and structuring, allow us to fully comprehend the strengths and weaknesses in our clients cases as early as possible.

The professionals at Crepeau Mourges have helped many defendants charged with tax and financial crimes by negotiating plea agreements and zealously advocating for clients in trial and post-trial proceedings.  For many other clients, we have successfully minimized potential consequences by preventing criminal referrals, by steering prosecutors away from potential charges, by achieving variances from typical sentencing outcomes, and by resolving issues through mechanisms only involving civil or financial penalties.  Crepeau Mourges has more than 25 years of experience in these high-stakes investigations and criminal matters.  Let us put this knowledge and our skill set to work for you.