Tag archives: criminal-tax-attorney

Plea agreements often call for the Defendant to plead guilty to certain counts of the indictment and for the government to dismiss the remaining counts. Occasionally, the government asserts that the Defendant has violated the plea agreement and the United States seeks to re-indict the counts it has dismissed. However, if this occurs after the defendant has been sentenced and has served his sentence, due process requires the government to move for the Court to declare the defendant in violation of the plea agreement and grant the government leave to convene the grand jury to re-indict the defendant on the charges previously dismissed. The government cannot summarily declare the defendant in breach of the plea agreement and re-indict him without a determination by the court. This situation occurred in the following tax case.

The recommended sentence under the Federal Sentencing Guidelines for one or more tax violations is largely determined by the calculated tax loss. State taxes may be included in the calculation. Cash expenditures, under certain circumstances, may be excluded from the calculation. The Federal Sentencing Guidelines do not make a distinction between felony tax violations and misdemeanor tax violations. As a result, a taxpayer found not guilty of the felony counts but guilty of the misdemeanor counts may serve the same amount of time as if convicted for a felony. This occurs when the Court orders that the misdemeanor sentences be served consecutively instead of concurrently.

If you learn that you are the target or subject of a federal investigation for possible tax violations and/or related economic crimes, what is the best way to select the best tax lawyer to represent you?