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At Lowther | Walker LLC, our New York defense office exclusively practices federal criminal litigation. We represent corporate officers, hedge fund managers, real estate developers, tech founders, and medical directors facing wire fraud investigations by the U.S. Attorney’s Office for the Southern District of New York (SDNY) in Manhattan or the Eastern District of New York (EDNY) in Brooklyn.
Schedule a free consultation and benefit from:
New York Prosecution Background & Task Force Leadership
Partner Murdoch Walker II began his career prosecuting cases at the New York County District Attorney’s Office in Manhattan. Having previously led federal task forces and built cases from the government’s side, he brings an insider’s tactical advantage to dismantling the aggressive strategies deployed by the U.S. Attorney’s Offices in the SDNY and EDNY.
Exclusive Federal Litigation Practice
Our firm operates entirely in federal court. We focus exclusively on complex federal criminal defense, pre-indictment investigations, and asset-forfeiture litigation.
Strategic Wire Fraud Case Leadership
We have a proven track record of terminating multi-million-dollar fraud investigations before charges are ever filed. When indictments do happen, our aggressive pretrial motion practice routinely dismantles the government’s leverage, including successfully convincing the DOJ to drop compounding Bank Fraud, Mail Fraud, and Money Laundering charges to secure highly favorable outcomes for our clients.
Countering Elite Federal Agencies
Wire fraud cases often form through joint federal task forces. We have successfully investigated, countered, and defeated cases brought by the FBI, IRS-CI (Criminal Investigation), the SEC, the DEA, and the OPM-OIG. We know exactly how these agencies track financial data, execute search warrants, and freeze assets—and we know how to shut them down.
New York City Office Hours: 24/7
No-obligation. Fully confidential.
Call Us Today: (404) 496-4052
Declined Medicare Fraud Prosecution When the government alleges $100 million in fraudulent Medicare reimbursements, the stakes are undeniably high. Recently, our firm successfully represented the former director of a national laboratory targeted by federal authorities […]
Fraud Charges Dismissed In US v. J.C., the DOJ targeted our client, a public official, for their alleged involvement in a conspiracy to fraudulently obtain over $1 million in pandemic subsidies and loans. We dismantled […]
The FDIC-OIG, the HUD-OIG, and the FHFA-OIG investigated our client, a real-estate broker, for Mail Fraud, Wire Fraud, and Bank Fraud, based on the client’s allegedly conspiring to obtain $1.7 million in fraudulent mortgage loans […]
The US Secret Service investigated our client for Wire Fraud, Theft, and Embezzlement, based on the client’s allegedly diverting over $100,000 from their employer’s business bank accounts to their personal bank account. We convinced the […]
The Department of Justice’s Criminal Division, Fraud Section charged our client and nine other individuals in a $1.4 Billion health care fraud, wire fraud, and money laundering conspiracy (the largest health care fraud case that […]
Declined Medicare Fraud Prosecution When the government alleges $100 million in fraudulent Medicare reimbursements, the stakes are undeniably high. Recently, our firm successfully represented the former director of a national laboratory targeted by federal authorities […]
Fraud Charges Dismissed In US v. J.C., the DOJ targeted our client, a public official, for their alleged involvement in a conspiracy to fraudulently obtain over $1 million in pandemic subsidies and loans. We dismantled […]
The FDIC-OIG, the HUD-OIG, and the FHFA-OIG investigated our client, a real-estate broker, for Mail Fraud, Wire Fraud, and Bank Fraud, based on the client’s allegedly conspiring to obtain $1.7 million in fraudulent mortgage loans […]
The US Secret Service investigated our client for Wire Fraud, Theft, and Embezzlement, based on the client’s allegedly diverting over $100,000 from their employer’s business bank accounts to their personal bank account. We convinced the […]
The Department of Justice’s Criminal Division, Fraud Section charged our client and nine other individuals in a $1.4 Billion health care fraud, wire fraud, and money laundering conspiracy (the largest health care fraud case that […]
To secure a conviction under 18 U.S.C. § 1343, the federal government must prove three distinct elements beyond a reasonable doubt:
Because New York City is the international capital for finance, commercial real estate, and digital commerce, wire fraud allegations take on highly specialized forms across Manhattan, Brooklyn, and Queens:
Federal agents aggressively investigate real estate developers, title companies, and escrow agents accused of diverting commercial real estate funds, falsifying closing disclosures, or misrepresenting loan proceeds via electronic transfers.
We represent corporate executives and finance officers falsely implicated in sophisticated vendor misdirection schemes, internal payroll diversions, or international supply-chain wire transfers.
The SDNY Securities and Commodities Fraud Task Force frequently targets fund managers, startup founders, and digital currency platform operators for alleged wire fraud tied to investor communications, mark-to-market misrepresentations, or token offerings.
International trading firms and importers operating through the Port of New York and JFK International Airport face intense wire fraud scrutiny regarding overseas vendor invoices, letters of credit, and customs documentation.
How your defense team handles the earliest stages of an investigation dictates whether you ever step inside a courtroom.
| Phase of Federal Investigation | Immediate Government Objective | Lowther | Walker Defense Countermeasures |
| Pre-Subpoena / FBI Inquiry | Interrogating targets unrepresented to secure damaging admissions. | Formally entering appearance, restricting all agent access, establishing a strict legal buffer. |
| Grand Jury Subpoena Issued | Securing corporate emails, cloud servers, and financial records. | Negotiating subpoena scope, asserting privilege, conducting parallel internal audits. |
| DOJ Target Letter Received | Pressuring the target into an unfavorable, unrepresented proffer session. | Intervening with the AUSA, analyzing evidence gaps, negotiating a pre-indictment declination. |
| Federal Indictment Unsealed | Seeking pretrial detention, asset freezing, and high bail conditions. | Negotiating voluntary self-surrender, defeating detention, filing aggressive motions to suppress. |
A federal charge is not a conviction. At Lowther | Walker LLC, we dismantle wire fraud prosecutions by attacking the core evidentiary vulnerabilities of the government’s case:
When facing federal prosecutors in Manhattan or Brooklyn, general criminal practitioners who split time between state court and traffic matters are at a severe disadvantage.
We do not handle state court misdemeanors. Our entire practice is dedicated to high-stakes defense in United States District Courts and Courts of Appeals nationwide.
Our trial experience includes representing clients in complex federal investigations, highlighted by our defense role in a landmark $1.4 billion healthcare and corporate fraud matter.
Founding partners Joshua Lowther and Murdoch Walker bring decades of federal litigation expertise directly to your case. We do not pass your file down to junior associates.
Federal wire fraud defense in New York requires deep familiarity with the distinct enforcement cultures of the city’s two federal judicial districts:
Prosecuted out of Foley Square (40 Foley Square / 500 Pearl Street). The SDNY’s Complex Frauds and Cybercrime Unit handles massive financial wire schemes, corporate accounting fraud, and Wall Street investment inquiries. The SDNY is known for fast-moving grand jury proceedings and reliance on electronic data extraction from 26 Federal Plaza.
Prosecuted out of Cadman Plaza (225 Cadman Plaza East). The EDNY Business and Securities Fraud Section focuses heavily on cross-border wire fraud, international trade schemes, healthcare-related wire communications, and public corruption.
Wire fraud convictions carry severe statutory penalties and collateral consequences that can dismantle a career, business, and personal freedom overnight:
A standard conviction under 18 U.S.C. § 1343 carries up to 20 years in federal prison per count. If the alleged scheme affects a financial institution or involves presidentially declared disaster relief, penalties escalate up to 30 years and fines up to $1,000,000.
Federal prosecutors routinely file aggressive civil and criminal forfeiture actions under 18 U.S.C. § 981 and § 982, seizing personal bank accounts, commercial real estate, equity stakes, and investment portfolios prior to trial.
SDNY and EDNY wire fraud matters rarely proceed in a vacuum. Grand jury targets frequently face parallel civil enforcement actions from the SEC, CFTC, FINRA, or state regulatory bodies, compounding your financial and legal jeopardy.
Once a federal indictment is unsealed in Foley Square or Cadman Plaza, the Department of Justice issues coordinated press releases that permanently damage banking relationships, corporate directorships, and professional licenses.
If you’re the target of a federal investigation or have been contacted by federal agencies regarding a wire fraud case, Lowther | Walker can respond within minutes. Our New York offices are open 24/7, with federal attorneys ready to help you navigate the next step. Call 877-208-7146 to speak with a local attorney now.
No-obligation. Fully confidential.
Call Us Today: (404) 496-4052
Do not attempt to delete emails, alter electronic logs, or discuss the subpoena with employees. Deleting data can instantly trigger Obstruction of Justice charges (18 U.S.C. § 1519), which carry up to 20 years in prison. Contact Lowther | Walker immediately so we can evaluate the subpoena, negotiate its scope with the Assistant U.S. Attorney, and protect your constitutional rights.
A civil dispute involves breach of contract or commercial disagreements where one party sues another for money damages. It becomes a federal criminal charge when the Department of Justice alleges that you knowingly devised an intentional scheme to deceive and steal property using electronic communications. We frequently persuade federal prosecutors that a case is purely a civil business dispute, leading to a complete declination of criminal charges.
If federal agents serve a grand jury subpoena from the Southern or Eastern District of New York requesting business emails, financial ledgers, or wire transfer records, take immediate action to protect your legal standing:
A target letter is a formal written notice from the Department of Justice informing you that a federal grand jury has gathered substantial evidence linking you to a crime—often wire fraud—and that you are the proposed defendant in an upcoming indictment. If you receive a target letter from the SDNY or EDNY, an indictment is usually imminent. It is a critical, time-sensitive window where experienced defense counsel must immediately engage with prosecutors to explore pre-indictment resolutions, argue against charges, or prepare for voluntary surrender.
Yes. In New York, it is highly common to face parallel proceedings. The Securities and Exchange Commission (SEC) or the Commodity Futures Trading Commission (CFTC) may file a civil enforcement action seeking massive financial penalties and industry bars at the exact same time the DOJ pursues criminal wire fraud charges for the same conduct. Navigating parallel proceedings requires extreme caution, as testifying or providing documents in the civil SEC case can be used against you in the DOJ’s criminal prosecution.
Cryptocurrency and digital asset fraud prosecutions are exploding in the SDNY and EDNY. Because digital assets are transmitted over decentralized networks crossing state and international borders, any fraudulent scheme involving crypto natively satisfies the “interstate wire” requirement of 18 U.S.C. § 1343. Prosecutors use the wire fraud statute as a catch-all tool for rug pulls, staking misrepresentations, and unregistered initial coin offerings (ICOs) because it avoids the complex regulatory burden of proving the digital asset is officially a “security.”
Federal investigators frequently execute search warrants to seize laptops, hard drives, and mobile phones, looking for emails, texts, or encrypted messages (like WhatsApp or Signal) that prove intent. Do not interfere with the search, but do not offer passwords or explanations. Your legal team will subsequently file motions challenging the breadth of the warrant under the Fourth Amendment, seeking to suppress the digital evidence, and will implement a protocol to ensure the government does not review privileged attorney-client communications.
Yes. Under federal law, prosecutors can seek pretrial asset forfeiture and obtain restraining orders to freeze your business and personal bank accounts if they allege the funds are directly traceable to a fraudulent wire transfer. This is a tactical maneuver designed to cripple a defendant’s ability to operate or fund a legal defense. Federal defense counsel must immediately challenge these freezes to release untainted funds.
To maximize sentencing exposure and increase leverage for plea negotiations, prosecutors rarely charge wire fraud alone. They routinely add Conspiracy to Commit Wire Fraud (18 U.S.C. § 1349) to capture agreements between business partners. If you used another person’s name, signature, or credentials during the scheme, they will charge Aggravated Identity Theft (18 U.S.C. § 1028A), which carries a mandatory two-year prison sentence that must be served consecutively (on top of) the underlying wire fraud sentence.
Yes, investigating COVID-19 relief fraud—specifically targeting the Paycheck Protection Program (PPP) and Economic Injury Disaster Loans (EIDL), remains a major DOJ priority in 2026. Because loan applications were submitted online and funds were disbursed electronically, these cases are universally charged as federal wire fraud.
High-value Manhattan and Brooklyn real estate transactions are prime targets for wire fraud investigations. This occurs in two ways: (1) Business Email Compromise (BEC), where hackers spoof realtor or attorney emails to divert escrow wire transfers; and (2) Material Misrepresentations, where developers, buyers, or brokers lie about appraisals, occupancy rates, or loan documents transmitted via email to secure financing.
