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U.S. Tax Law

Criminal and Civil US Tax cases should be handled by a tax lawyer admitted to practice in the United States Tax Court like Bradford Cohen. Additionally his prior experience in undergraduate school surrounding the area of finance can assist you in resolving your tax matter. Does the lawyer or attorney have experience in Tax Law? Has the attorney or law firm you are speaking with handle Tax cases, IRS Summons, Fraudulent Tax reporting or Tax evasion issues? Tax attorney Bradford Cohen has handled numerous matters surrounding those issues.

Criminal and Civil US Tax laws are so complex that it is often difficult to draw a black and white line between tax evasion and tax avoidance. Often it depends on the application to the specific facts and can vary greatly from case to case. Bradford Cohen possesses the legal arsenal to assist you with your civil or criminal tax case.

How Does the US Government select TAX cases for Criminal Prosecution? It usually depends on investigations by US IRS employees, tips (sometime anonymous) and information gathered by the Criminal Investigation Unit of the IRS. If you are being audited it can lead to a criminal investigation. That does not mean that every person who is audited is criminally prosecuted, but it always has the potential. If you receive a summons from the IRS (not the Justice Department) it means that they have yet to refer the case to the Justice Department with a recommendation of prosecution or grand jury investigation. A caveat to that rule is if the Justice Department terminates their investigation, the power to summons is restored.

WARNING: If there is fraud discovered during your IRS civil audit, there is nothing that requires the IRS agent to give you a Miranda warning. Understand that anything you say can be used against you in a future proceeding. As such, it is always best when asked questions to refer them to your tax attorney or accountant. Also be advised that the communication between you and your accountant is not privileged. If your accountant is employed by your attorney and is working in conjunction on a case, the attorney client privilege may extend to the information given to the accountant and the work he performs on your attorney's behalf.

If you are being interviewed by the Criminal Investigation Unit of the IRS (CIU), they should read a "mini" Miranda warning even though you are not in custody. That Miranda warning consists of the facts that you do not have to cooperate with the agent and to retain counsel as well as anything that you say can be used against you. They cannot compel you to answer any of the questions that might incriminate you. SEE IRM If you give a statement without them reading the mini Miranda, it still may be admissible. Recent case law has stated, just because it is in the IRS manual it does not necessarily render the entire statement inadmissible. If however you are in custody, then they must according to the constitution read you your Miranda warnings. As stated above to be safe say nothing in either situation other than requesting to contact your tax lawyer or firm. If you have received a summons from the IRS for information, immediately contact our office. There are objections that can be made on you behalf. If those objections are not made you could be unknowingly waiving them.

There are several factors that go into a recommendation that a case will be prosecuted by the IRS, such as Voluntary Disclosure prior to an IRS investigation (disclosure after a case has begun is not "voluntary") Amount of Tax involved, Health of the Taxpayer and Evidence of Willfulness. It is not known what weight or how exactly it is determined that a prosecution take place, but one of the main factors is the possibility of success.

There are many strategic requests, such as conferences, that MUST be made during the investigation that inexperienced representatives or attorneys may not know. During those conferences the taxpayer must know that some admissions by the attorney may be used against the taxpayer. Admissions such as authentication of a written instrument or something that is said that provides a lead against the taxpayer. Experience is key. Do not put your future in the hands of someone that does not handle tax law cases, do not let someone learn the law on your criminal or civil tax case.

US Tax lawyer Bradford Cohen has the experience to assist you with your civil or criminal IRS tax issue. We work with several high profile accountants, that are retained by our firm to provide you with the attorney client privilege to any and all information disseminated by them. We can handle your tax issue in any State. We can assist you in negotiating a lower tax liability in civil matters. Call us today and let us show you that even when the government has you in their sights, all is not lost. Call us 24/7/364 at 954.523.7774 or contact us online.