Criminal Tax Defense Matters

A criminal tax matter can begin with a letter, an audit, a subpoena, a request for records, or an unexpected visit from government agents. Whether the inquiry involves the Internal Revenue Service, the North Carolina Department of Revenue, or another agency, the decisions made at the beginning can affect the direction of the entire case. Tharrington Smith represents individuals, business owners, professionals, executives, tax preparers, and companies facing potential civil or criminal tax exposure.

North Carolina Criminal Tax Defense for Serious Investigations

Criminal tax cases often involve both financial records and questions about intent. Investigators may review returns, bank statements, payroll records, business accounts, electronic communications, and information provided by employees or third parties. Our attorneys work to understand the complete financial picture, identify the government’s theory, and address the legal and factual issues that matter most.

Tharrington Smith has made criminal tax defense a focus of its criminal practice for more than thirty years. When appropriate, our attorneys work with forensic accountants, former IRS and Department of Revenue personnel, and other professionals to analyze records and prepare a coordinated response.

Matters We Handle

IRS Criminal Investigation and NCDOR Criminal Investigations Division inquiries
Federal grand jury subpoenas and requests for testimony or records
IRS administrative summonses and document demands
Allegations of tax evasion, false returns, or failure to file
Employee withholding, payroll tax, and trust-fund tax matters
North Carolina sales and use tax investigations
Foreign account, FBAR, and offshore reporting concerns
Investigations involving tax preparers, accountants, and advisors
Voluntary disclosure and pre-investigation compliance concerns

Why Early Legal Advice Matters

A person contacted by a tax agent may feel pressure to explain the situation immediately. Before providing a statement, producing records, or attempting to correct prior filings, it is important to understand whether the matter is civil, criminal, or potentially moving between the two. Counsel can communicate with investigators, help preserve relevant records, coordinate with tax professionals, and evaluate whether a voluntary disclosure or another response is appropriate. No single strategy fits every case.

If you have received a subpoena or summons, been contacted by IRS-CI or NCDOR-CID, or believe a tax issue may lead to a criminal investigation, contact Tharrington Smith in Raleigh. A consultation gives our criminal tax attorneys an opportunity to learn the facts, identify immediate concerns, and discuss possible next steps.