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OFFICE LOCATIONS

Dallas

2911 Turtle Creek Blvd Suite 300
Dallas, Texas 75219
Phone: 214-523-9057

Fort Worth

316 Hemphill St.
Fort Worth, Texas 76104
Phone: 817-335-1585
Toll Free: 888-318-1130

Dallas Tax Crime Attorneys

Tax crime is an umbrella term that includes the criminal violations of all state and federal tax laws. Federal tax crimes are those which are in violation of the criminal statutes of the Internal Revenue Code and/or Title 18 of the Code of Federal Regulations. We understand the personal, professional, and societal pressure that a tax crime accusation inevitably involves. The Dallas Tax Crimes lawyers at the Law Offices of Roderick C. White have the knowledge and experience necessary to successfully defend individuals under investigation for or accused of all types of tax crimes. If you, a friend, family member, or loved one has been, or may be, accused of a tax crime we will help you understand the charges, possible defenses, the legal system, and your rights. The Dallas Tax Crimes attorneys at the Law Offices of Roderick C. White have made defending individuals accused of tax crimes a significant focus of their practice and are here to help you and your family through this process. Our team of tax crimes defense attorneys will help you. Call the tax crimes defense lawyers at the Law Offices of Roderick C. White today or fill out our online contact form so we can provide you with a free initial consultation.

Below is a non-exhaustive discussion of some of the most common tax crimes that the Dallas Tax Crimes Attorneys at the Law Offices of Roderick C. White are prepared to assist with:

TAX EVASION

26 U.S.C. § 7201 makes it a crime for anyone willfully to attempt to evade or defeat the payment of federal income tax. The possible punishment for a violation of this law includes that the person be guilty of a felony and be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both. In order to obtain a conviction the prosecution must prove each of the following beyond a reasonable doubt:

  • That the defendant owed substantially more tax than he reported on his income tax return because they intentionally failed to report income;
  • That when the individual filed their income tax return they knew that they owed substantially more taxes to the prosecution than reported on the return; and
  • That when the individual filed their income tax return, they did so with the purpose of evading payment of taxes to the prosecution.

The prosecution’s proof need not show the precise amount or all of the additional tax due as alleged in the indictment, but the prosecution must prove beyond a reasonable doubt that the defendant attempted to evade or defeat payment of some substantial portion of the additional tax he knew he was required by law to pay.

The prosecution must allege and prove an affirmative act and cannot rely upon a failure to act or failure to file a tax return, even if that failure was willful. A willful violation of § 7201 has been defined as the voluntary, intentional violation of a known legal duty. If an individual has a good faith belief that he is not liable for a tax, he does not act willfully, even if their belief is objectively unreasonable. Furthermore, it is improper for the court to instruct the jury that a defendant's misunderstanding or unreasonable belief is not a defense.

FALSE STATEMENTS ON INCOME TAX RETURN

26 U.S.C. § 7206(1) makes it a crime for anyone willfully to make a false material statement on an income tax return. The possible punishment for a violation of this law includes a fine not more than $100,000 ($500,000 in the case of a corporation), or imprisonment for not more than 3 years, or both. In order to obtain a conviction the prosecution must prove each of the following beyond a reasonable doubt:

  • That an individual signed an income tax return that contained a written declaration that it was made under penalties of perjury;
  • That in this return there was a false statement;
  • That the individual knew the statement was false;
  • That the false statement was material; and
  • That the individual made the statement willfully, that is, with intent to violate a known legal duty.

A statement is "material" if it has a natural tendency to influence, or is capable of influencing, the Internal Revenue Service in investigating or auditing a tax return or in verifying or monitoring the reporting of income by a taxpayer.

Under certain circumstances reliance on a qualified tax preparer is an affirmative defense to a charge of willful filing of a false tax return. To establish reliance as a defense, the individual charged must show that they relied in good faith on a professional and they made complete disclosures of all the relevant facts.

AIDING OR ASSISTING IN PREPARATION OF FALSE DOCUMENTS UNDER INTERNAL REVENUE LAWS

26 U.S.C. § 7206(2) makes it a crime for anyone willfully to aid or assist in the preparation under the internal revenue laws of a document which is false or fraudulent as to any material matter. The possible punishment for a violation of this law includes a fine not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both. In order to obtain conviction the prosecution must prove each of the following beyond a reasonable doubt:

  • That the individual charged aided in, assisted in, procured, counseled, and/or advised the preparation and/or presentation of a return, an affidavit, and/or a claim arising under and/or in connection with any matter arising under the internal revenue laws;
  • That the return, affidavit, and/or claim falsely stated a material matter;
  • That the individual knew that the statement in the return, affidavit, and/or claim was false; and
  • That the individual charged aided in, assisted in, procured, counseled, and/or advised the preparation and/or presentation of this false statement willfully, that is, with intent to violate a known legal duty.
    It is not necessary that the prosecution prove that the falsity or fraud was with the knowledge or consent of the person authorized or required to present the document. A person need not actually sign or prepare a tax return to aid in its preparation.

A statement is "material" if it has a natural tendency to influence, or is capable of influencing, the Internal Revenue Service in investigating or auditing a tax return or in verifying or monitoring the reporting of income by a taxpayer.