Tharrington Smith can provide the legal guidance that you need. If you have been served with a Federal Grand Jury Subpoena, an IRS administrative summons for documents, or if you have been visited by the Special Agents of the IRS-CI or NCDOR-CI, we can provide the legal guidance that you need. The IRS may encourage you to make a voluntary disclosure. However, we encourage you to seek the advice of a North Carolina criminal tax lawyer before making any statements to the IRS.
We are experienced federal and state criminal tax fraud defense attorneys and have defended countless criminal tax evasion cases. Criminal tax defense has been a unique focus of the firm’s criminal defense practice for more than twenty years.
We work with forensic accountants, former IRS and Department of Revenue agents, and other professionals to develop your best defense to a criminal tax charge. Whether you are the subject of a criminal tax investigation or are concerned that you might be in the future, you should consult with an experienced North Carolina criminal attorney immediately.
Tharrington Smith has a number of lawyers who have appeared in all levels of court, in North Carolina and elsewhere. They are comfortable in the courtroom but also know when to seek an alternate solution.
The lawyers at Tharrington Smith, LLP, have represented taxpayers and businesses around the country in many IRS criminal investigations. The statutes, rules and procedures governing IRS criminal investigations are the same in all federal jurisdictions. Our attorneys are either already admitted or can be admitted to represent defendants in any of the U.S. District Courts in all 50 states.
In North Carolina Department of Revenue cases, all criminal tax prosecutions—no matter the city, town or county in which they originated—are brought in Raleigh. Since our offices are here in Raleigh, we have helped taxpayers all over the State of North Carolina solve State criminal tax problems.
Have You Been Contacted by a Criminal Tax Agent?
Why are they visiting me?
Criminal Tax Agents contact two categories of persons: “targets” and “witnesses.” You know that you are likely a “target” if two Agents are present for the contact, as opposed to one, and if the Agents show up for the contact unannounced. To be sure, not every person who is visited, unannounced, by two Agents is the target of a criminal investigation; it is a safe bet that the person is at least a “subject” or “possible target” of the investigation. This is the approach Agents often take when going to interview a CPA or accountant who prepared the tax returns for the main target of the investigation. The Agents may not know whether a tax preparer will be a target or a witness until after they interview him.
Should I Speak With the Agents?
Most people who are contacted by Criminal Tax Agents are afraid to decline the Agents’ request for an interview because they believe that if they do, the Agents will believe they are hiding something. This is perfectly natural, and in fact, the Agents are trained to make people think that way. Nevertheless, it is almost always a bad idea to speak to the Agents, except to tell them that you would like to have an attorney present. The reasons for this are too many to list here, but a principal reason is that by the time the Agents knock on the door of their target, they are not actually investigating whether the target has committed a crime – they are in reality building a case against their targets.
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