David M. Garvin, Selected by "Super Lawyers".
Tax evasion issues? If you believe that you may be the target of an IRS criminal investigation, do NOT make the mistake of answering any questions without first retaining an experienced tax evasion defense attorney who specializes in federal tax crimes defense. Do your due diligence and select the best tax evasion defense lawyer you can to represent you and protect your liberty.
Tax Evasion cases are developed by the IRS during a tax evasion investigation. The tax evasion investigation is conducted by trained Criminal Investigation Division special agents. The best tax evasion defense lawyers understand and avoid the pitfalls that arise during the investigation. For over 35 years, tax evasion defense attorney David M. Garvin has represented taxpayers who are the targets of criminal tax investigations. The results of many of these cases have been remarkable.
When taxpayers learn that they are the subject or target of a tax evasion investigation their top priority is to have the case killed. Often they seek advise from tax lawyers, who concentrate on civil tax disputes or tax planning, or lawyers who concentrate on criminal law but have virtually no formal education or experience in tax law or tax cases. These well meaning lawyers may suggest that the best way to "kill" an investigation is to amend and/or file tax returns and to cooperate with the special agents. However, experienced tax evasion defense lawyers know that once an investigation has been commenced, the decision whether to proceed with an indictment or to kill the case is largely driven by the amount and quality of the evidence gathered by the special agents. A primary source of evidence is often the taxpayer himself. Taxpayers should decline any request for an interview that would occur without their tax evasion defense attorney being present. Taxpayers should also resist the urge to immediately file amended tax returns. In some circumstances, the returns may be used as evidence against the taxpayer. A carefully laid out plan should be formulated with your tax evasion defense lawyer before any action is taken. This will help insure that the benefits and hazards of any action have been properly considered and analyzed before any decisions are made.
When Julio Rabiana, the former mayor of Hialeah, announced that he was a candidate to be elected the Mayor of Miami-Dade County, the polls showed that Mr. Robaina had an early lead. Then came the news from a certain television reporter that law enforcement had leaked that Mr. Robaina was under investigation for tax evasion and other matters. The mayor met with the agents and cooperated with the investigation. However, this did not resolve the case and in fact, only made matters worse. Mr. Robaina and his wife, Raiza, decided to retain Mr. Garvin to represent them at trial.
Observers of the high stakes trial stated that the criminal tax evasion defense attorney, David M. Garvin, masterfully presented the position of the Robainas. The Miami Herald summarized the trial as follows: "The Robainas' attorney, David Garvin is an accountant as well as a lawyer, an expert in tax law who outgunned the prosecution". - The Miami Herald. August 20, 2014.
Prior to a final decision being made to seek an indictment, a tax evasion defense lawyer may request a meeting with the Department of Justice, Tax Division lawyer assigned to the case. The Department of Justice, Tax Division lawyer will disclose the code sections of the alleged violations, the amount of tax loss, and the tax years in issue. The DOJ lawyer will ask for the evidence the taxpayer wants to present to support the position that the government should not proceed to prosecute the case.
The taxpayer should be informed that if the case is not killed by the DOJ, Tax Division lawyer, any information disclosed to the DOJ lawyer will be shared with the IRS special agents and will be used to make the IRS' case stronger. This may make the eventual trial more difficult to win. The taxpayer should also know that one of the primary objectives of of the Criminal Investigation Division of the IRS is to enhance voluntary compliance of the income tax laws and regulations by all taxpayers. The DOJ Tax Division understands that criminal investigations that result in convictions enhances general voluntary compliance by all taxpayers. The DOJ Tax Division also understands that criminal cases that result in the taxpayer being found not guilty, on all counts, does not enhance voluntary compliance by the taxpayer population. As a result, the IRS and the DOJ Tax Division place a great deal of emphasis on the quality and quantity of the evidence when deciding to authorize a particular case be indicted.
It should also be noted that once a criminal tax investigation has commenced, the IRS believes that it is against its objective to encourage voluntary compliance for the IRS to accept payment from the taxpayer for the taxes, that he should have paid before any investigation started, as a sufficient basis to kill a criminal tax evasion case. The logic behind this position is, if taxpayers can simply wait until they know that they are under investigation to pay their taxes that they have owed for years, no one would be encouraged to voluntarily file and pay their taxes. Taxpayers often offer to pay their back taxes when they learn of an investigation and are frustrated when they learn that their offers have little effect on the investigation.
The best tax evasion defense lawyers know that criminal investigations should never be treated by the taxpayer or his representatives as a civil audit. It should be remembered that the job of a special agent is to collect evidence in order to indict and convict the target of the investigation. The special agents are trained to be friendly to get the taxpayer and witnesses to talk and provide them information they need to make a criminal case. However, they can also quickly become angry and intimidating to get the taxpayer or witness to talk, if they determine that this is necessary to get the job accomplished.
Perhaps the single most important factor in determining which lawyer to retain for a tax evasion case is the lawyer's experience and, in particular, the jury trial results of the tax fraud and tax evasion cases the lawyer has handled. Representative cases of tax evasion defense attorney, David M. Garvin, are set forth below.
Case Name Case No. Result
U.S. v. S.G. 17-CR-00366 Not Guilty
U.S. v. N.M. 15-CR-20258 Not Guilty
U.S. v. J.R. 13-CR-20346 Not Guilty
U.S. v. R.R. 13-CR-20346 Not Guilty
U.S. v. J.M. 12-CR-60025 Not Guilty
U.S. v. H.C. 08-CR-20916 Not Guilty
U.S. v. D.A. 04-CR-20190 Not Guilty
U.S. v. T.E. 98-CR-00511 Not Guilty
U.S. v. C.U. 98-CR-00398 Not Guilty
The average tax fraud or tax evasion investigation takes 2 to 3 years to complete. The average tax fraud or tax evasion case takes approximately 12 months from arrest to jury trial. Compare the trial results of tax evasion defense attorney David M. Garvin with any other criminal tax lawyer or law firm. You can contact tax evasion defense lawyer David M. Garvin at 305-371-8101.
Conspirators in a $40 million Ponzi scheme were arrested. They offered to testify against their CPA. At trial the testimony of the prosecution witnesses did not hold up. The jury took little time to acquit the defendant.
The tax evasion defense lawyer was David M. Garvin. Observers described the defense presented by criminal tax lawyer David M. Garvin as brillant. The jury found the taxpayer not guilty on all counts.
The IRS reports that it is successful in obtaining a conviction in over 93% of the cases that are indicted. The number of investigations initiated during 2013 was 5,314. The Internal Revenue Service’s Criminal Investigation Division (“CI”) is the only federal law enforcement agency with jurisdiction over federal tax crimes. A criminal tax case may take several years to investigate, indict, and go to trial. For 2015, CI again boasted the highest conviction rate in all of federal law enforcement — 93.2%. The data for the past 6 six years is as follows:
|Percent to Prison||80.8%||79.6%||80.1%||81.5%||81.7%||81.5%|
As shown above the IRS reports that it is successful in obtaining a conviction in over 93% of the cases that are indicted. Therefore, if you are the subject or target of a criminal tax evasion investigation or indictment, it is crucial that you locate a tax evasion defense lawyer who has experience trying criminal tax evasion jury trials. As a taxpayer you have the absolute right to ask any attorney that you are considering to retain to represent you for the name, case number and results of the lawyer's last 10 criminal tax evasion jury trials.
The IRS indicted a business executive for tax evasion. The tax evasion defense lawyer was David M. Garvin. During the trial, Mr. Garvin proved that the evidence presented by the IRS was untrustworthy and presented evidence that suggested that his client was innocent. The jury agreed and rendered a NOT GUILTY verdict on all counts.
Some people believe that lawyers are like a commodity. In the view of these people all attorneys are the same. However, this philosophy ignores the obvious fact that no two people are the same. It should follow that some artists are more talented than other artists, some singers are better than other singers, some doctors are better than other doctors and some lawyers are better than other lawyers. This is particularly true in criminal tax defense cases. The government publishes statistics that reflect that the IRS obtains a conviction in over 90% of the criminal tax cases in which an indictment is returned. The statistics also reflect that less than 1% of all lawyers have won a criminal tax evasion trial for the defense.
Helio Castroneves thought that he had done everything properly when it came to tax planning as well as reporting and paying his taxes. Mr. Castroneves was shocked to find that he and his sister, who acted as his business manager, together with his lawyer, were targets of a criminal tax investigation. All three defendants maintained their innocence and went to trial.
Mr. Castroneves was jointly represented by David M. Garvin and Roy Black. Following a 3 week trial. All 3 defendants were found not guilty on all tax counts. The government dismissed the lone count in which the jury had been hung. Six weeks later Mr. Castroneves won his 3rd Indianapolis 500 race.
Generally, when a taxpayer learns that he is the subject of a tax evasion investigation there is a great deal of uncertainty. This leads to many sleepless nights and a great deal of anxiety. Some of the most common questions follow.
1. Should I volunteer to be interviewed by the IRS agents to show that I have nothing to hide?
Answer: No. The special agents are highly trained and when they arrive to speak with you they already have identified issues that they are interested in getting evidence to support.
2. Should I amend my tax returns to correct perceived errors or to concede challenged positions taken on the tax returns?
Answer: The taxpayer should know that once a tax evasion investigation is commenced, the filing of amended tax returns will not be viewed as a voluntary act. The taxpayer is likely to get little benefit from filing an amended tax return. In fact, the IRS may try to use the tax return to help it prove intent and willfulness. A decision to amend should only be done after careful analysis with your tax evasion defense attorney.
3. How long is the statute of limitations on a criminal tax violation?
Answer: The statute of limitations for most tax offenses is 6 years from the later of the date the false tax return was filed or the due date, including any applicable extensions. There are a number of exceptions to this rule.
4. What is the maximum sentence permitted for tax offenses?
Answer: The statutory maximum for Tax Evasion (Section 7201) is five years. The statutory maximum for filing a fraudulent tax return (Section 7206) is 3 years. The statutory maximum for willful failure to file a tax return (Section 7203) is 1 year. The Federal Sentencing Guidelines applicable to tax offense are found in Section 2T1.
5. What is the most important qualities I should look for in selecting a lawyer to represent me?
Answer: Experience with similar cases. When selecting a lawyer to defend you in a criminal tax case, such as tax evasion, the taxpayer should carefully analyze the lawyers experience in handling similar cases. The jury trial record of the lawyer is a very important factor. The taxpayer should verify the name of each case, the case number of each matter and the jury verdict.
Noe Mompoint operated a successful tax preparation company for years. He always thought of himself as a person who did things the right way. In 2014, Mr. Mompoint was very disappointed to learn that he was the subject of a criminal tax investigation. Mr. Mompoint maintained that he was innocent and demanded a jury trial. The trial took place in 2016. The government called approximately 15 witnesses. Mr. Mompoint was represented by tax fraud defense lawyer, David M. Garvin. Mr. Mompoint was found NOT GUILTY on all eleven (11) counts of the indictment.
You have the absolute right when selecting a lawyer to ask for the names of the cases and the case numbers of the cases which resulted in Not Guilty on all counts verdicts. Do your homework as if your very liberty depends upon it. Because it may!
* Note: The results of each trial are largely affected by the unique facts of that case. Past results are not a guarantee of future success.
The practice areas of the Firm include the following federal tax crimes:
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.
In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting "felony" for "misdemeanor" and "5 years" for "1 year".
In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
a) Withholding on wages Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both. (b) Backup withholding on interest and dividends If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Any person who - (1) Declaration under penalties of perjury Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or (2) Aid or assistance Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or (3) Fraudulent bonds, permits, and entries Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or (4) Removal or concealment with intent to defraud Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or (5) Compromises and closing agreements In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully - (A) Concealment of property Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or (B) Withholding, falsifying, and destroying records Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.
Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.
(a) Corrupt or forcible interference
Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than 1 year, or both. The term “threats of force”, as used in this subsection, means threats of bodily harm to the officer or employee of the United States or to a member of his family.
(b) Forcible rescue of seized property
Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than 2 years.
If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined under this title or imprisoned not more than five years, or both.
If, however, the offense, the commission of which is the object of the conspiracy, is a misdemeanor only, the punishment for such conspiracy shall not exceed the maximum punishment provided for such misdemeanor.
To contact Criminal Tax Lawyer David M. Garvin call 305-371-8101.
Copyright 2020 David M. Garvin, P.A.