Los Angeles Federal Tax Fraud Attorney

Have you been charged with federal tax fraud in Los Angeles, California? A conviction could mean years in federal prison, substantial financial penalties, and serious damage to your career and reputation. However, don’t lose hope about what’s coming before you’ve spoken with the team at Perlman Defense Federal Criminal Lawyers.

Our Los Angeles tax fraud lawyer has 25+ years of experience representing clients in federal criminal cases. While we can’t guarantee a particular outcome in advance, you can count on our law firm to carefully evaluate the government’s case and pursue a defense suited to the circumstances.

Contact us today at (747) 373-0477 to schedule a free consultation. We can explain your rights, legal options, and possible next steps.

How Perlman Defense Can Help If You Are Facing Federal Tax Fraud Charges in Los Angeles, CA

Federal tax fraud investigations in Los Angeles, CA, are rarely rushed. By the time IRS Criminal Investigation recommends a tax case for prosecution, the government may have spent months or even years gathering and reviewing financial evidence. That makes early intervention with help from an experienced Los Angeles federal criminal defense lawyer important.

Perlman Defense understands the federal court system and the issues that can arise in tax prosecutions. 

If you hire us, some ways we can help with your federal charges include:

• Conducting an independent review of the government’s financial evidence
• Filing motions to suppress improperly obtained records or statements
• Challenging the government’s calculation of the alleged tax loss
• Representing you at court proceedings in the Central District of California
• Negotiating with prosecutors when a negotiated resolution may be appropriate

Call us today to get started. We’re ready to begin reviewing your case and determining what defenses may be available.

What Is Federal Tax Fraud Law?

Federal criminal tax cases may be prosecuted under several statutes within Title 26 of the United States Code. 

Commonly charged offenses include:

• Tax evasion (26 U.S.C. § 7201): This felony applies when a person willfully attempts to evade or defeat a federal tax or its payment through affirmative conduct.
• Filing a false return (26 U.S.C. § 7206(1)): This felony can apply when a person willfully signs a return or other qualifying document under penalties of perjury while knowing that it is materially false.
• Failure to file or pay (26 U.S.C. § 7203): This provision generally makes it a misdemeanor to willfully fail to file a required return, pay a required tax, keep required records, or supply required information.

Willfulness is an element of each of the offenses discussed above. In this context, the government generally must prove beyond a reasonable doubt that the defendant voluntarily and intentionally violated a known legal duty. A genuine good-faith misunderstanding of tax law may therefore be relevant to whether the government can prove willfulness.

Potential Penalties for a Federal Tax Fraud Conviction in Los Angeles

The penalties for a federal criminal tax conviction can be severe and depend on the specific statute charged, among other factors.

For instance, a tax evasion conviction under § 7201 can result in:

• Up to five years in federal prison
• A fine of up to $100,000 for an individual or $500,000 for a corporation

A conviction under § 7206(1) can result in:

• Up to three years in federal prison
• A fine of up to $100,000 for an individual or $500,000 for a corporation

These are statutory maximum penalties, not predictions of what a particular defendant will receive.

The advisory Federal Sentencing Guidelines also play an important role in federal tax fraud cases. For many tax offenses, the amount of alleged tax loss is an important factor in calculating the guideline range. Other offense characteristics, adjustments, criminal history, and sentencing considerations can affect the final sentence as well.

Depending on the charge and how the case is resolved, a defendant may also be ordered or agree to pay restitution to the IRS. Separate tax liabilities, interest, penalties, and other collateral consequences may also apply.

A Los Angeles federal attorney can review your charges and provide further clarity on these complex issues as well as how to advocate for the best possible outcome.

What Defenses Can Be Raised Against Federal Tax Fraud Charges?

The government carries the burden of proving every element of a federal tax offense beyond a reasonable doubt. The willfulness requirement in particular can become an important issue when the evidence does not show that the defendant intentionally violated a known legal duty.

Defenses or arguments that may apply to your case include:

• You did not act willfully or knowingly violate a legal duty
• You relied in good faith on a qualified tax professional after providing complete and accurate information
• The government’s tax-loss calculation is overstated or rests on inaccurate assumptions
• Evidence was obtained through an unlawful search or in violation of your constitutional rights
• The applicable statute of limitations expired before the charge was filed

Not every defense will apply in every case. Our Los Angeles federal criminal defense attorney can evaluate the full scope of the government’s evidence and identify the defense strategies that may apply to your situation.

Schedule a Free Case Review With a Los Angeles Federal Tax Fraud Attorney Today

Federal tax charges often follow a detailed investigation and extensive review of financial records. Still, filing a charge does not relieve the government of its burden to prove every element of the offense beyond a reasonable doubt.

Perlman Defense Federal Criminal Lawyers has 25+ years of experience representing clients facing serious federal charges. Contact a Los Angeles federal tax fraud lawyer today to learn more about your options and schedule a no-cost, confidential consultation.