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Our federal tax evasion lawyers in Columbia, SC provide aggressive legal representation for those accused, charged or under investigation for willful failure to pay taxes. For immediate legal assistance, call 803-590-3917 to talk to a federal white collar criminal defense lawyer at Shealey Law Firm in Columbia.
Attorneys for Federal Tax Evasion Charges
We represent individuals, corporations and organizations in federal tax evasion matters. We can assist you in responding to allegations and fighting the charges. It is our goal to provide you with a strong, aggressive defense, tailored to your situation.
For a case review and to get legal help now, call 803-590-3917 or message the lawyers at Shealey Law Firm.
What is The Definition of Federal Tax Evasion?
Under 26 USC § 7201, federal tax evasion is a willful attempt to evade or defeat a tax imposed by the United States. Federal tax evasion requires willful intent. The offender must purposefully seek to avoid their lawful tax liability.
Note: In addition to charges under 26 USC § 7201, officials often also charge 18 USC § 371, conspiracy to defraud the United States. When tax evasion involves two or more people working together, officials may bring both charges.
What is the penalty for federal tax evasion?
A person convicted of federal tax evasion is guilty of a felony. They may be sentenced to up to five years in prison, a fine of up to $100,000, or both, plus the costs of prosecution.
A corporation may be fined up to $500,000.
What are some examples of federal tax evasion?
Conduct that may amount to federal tax evasion includes:
- Failing to file income tax returns
- Accepting cash payments off the books
- Omitting income from your tax return
- Overstating business expenses
- Taking deductions that are not allowed by law or taking too many deductions
- Intentional failing to pay taxes
- Hiding assets or interest
- Creative bookkeeping to hide income or assets
- Money laundering
- Assigning income to another to reduce a tax obligation
Does all nonpayment of taxes amount to tax evasion?
No. Failing to pay taxes, by itself, is not tax evasion. Tax evasion is willful nonpayment, or purposefully paying less than required by law. Innocent mistakes or omissions, without intent, are not tax evasion. You may be subject to penalties for accidentally failing to file or pay taxes.
Failing to pay tax, file a tax return without intent to defraud or keep records may be charged under 26 USC § 7203.
What court hears charges of tax evasion?
If you are charged with criminal federal tax evasion, the federal district court will hear the case. It will be heard in the jurisdiction where the violation allegedly occurred.
Defenses to Tax Evasion
If you are facing charges or allegations of tax evasion, you have the right to representation from an attorney. Possible defenses to tax evasion may include:
Pretrial intervention
If you suspect that you are under investigation for tax evasion, the best time to defend yourself may be before charges are even brought against you. You may arrange to pay disputed amounts. Officials may be more amenable to a favorable plea offer if they don’t have the time and expense of bringing formal charges.
It’s highly advisable to work with an attorney as soon as you suspect that you are under investigation for tax fraud. We can ensure that you don’t compromise your valuable constitutional rights.
Lack of intent
Officials must show that you willfully avoided paying your tax obligation. You must have acted on purpose, and the government must prove it. Insufficient evidence of intent can be a defense. For example, you may show that you relied on the reasonable advice of an accountant or lawyer.
No evasion
You may claim that the government is simply mistaken. You may show that the assessment of taxes was correct and that you paid your obligation in full.
Statute of limitations
The government has six years to file criminal charges of tax evasion under 26 USC § 7201. United States v. Carlson, 235 F.3d 466, 470 (9th Cir. 2000). Civil charges don’t have a statute of limitations.
Talk to a Defense Lawyer Today
Talk to a federal tax evasion lawyer in Columbia, SC and get legal help today. Call Shealey Law Firm at 803-590-3917 or send us a message online.