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Lowther | Walker’s white-collar defense lawyers hold over 30 years of experience defending business owners, executives, and healthcare professionals on charges relating to financial crimes.
Our attorneys have won landmark white-collar defense victories in the federal courts.
No-obligation. Fully confidential.
Call Us Today: (404) 496-4052
Lowther | Walker defends individuals and companies at every stage of a federal white-collar matter, from the first subpoena or agent visit through indictment, trial and sentencing.
Individuals
Companies
When a company and its people are both involved. The company’s lawyers represent the company, not its employees. If a business and its executives are under investigation together, each may need separate counsel so their interests are protected. We can advise either side and help you decide early whether separate representation is needed.
When a company learns of possible fraud, from an employee complaint, an audit finding, a whistleblower, or a government subpoena, what it does in the first weeks shapes everything that follows. A privileged internal investigation lets the company find out what happened before the government tells it.
Lowther | Walker conducts and oversees internal investigations for businesses and their boards. That work includes:
If you are an individual employee asked to sit for an internal interview, you may need your own lawyer. What you say can be shared with prosecutors. Read our guide on what to do if federal agents contact you.
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 […]
Investigation terminated; no prosecution. DOJ notified our client that she was the target of a multi-million-dollar public corruption, money-laundering, and tax-fraud investigation that the FBI and IRS-CI were conducting. The client’s former attorney had arranged […]
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 HSI and the FBI investigated our client, a member of the activist collective Anonymous, for Computer Fraud, based on the client’s allegedly participating in a distributed denial of service (“DDOS”) attack on a corporate […]
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 […]
Investigation terminated; no prosecution. DOJ notified our client that she was the target of a multi-million-dollar public corruption, money-laundering, and tax-fraud investigation that the FBI and IRS-CI were conducting. The client’s former attorney had arranged […]
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 HSI and the FBI investigated our client, a member of the activist collective Anonymous, for Computer Fraud, based on the client’s allegedly participating in a distributed denial of service (“DDOS”) attack on a corporate […]
Our national resources and courtroom-proven white-collar experience allow Lowther | Walker to serve white-collar clients with distinction. We’ve represented high-profile individuals and businesses in federal courts. Our attorneys are battle-tested, ready to meet your legal challenges.
Your white-collar defense team is available 24/7. Whether you receive an urgent document request or have a question about your case, we respond expertly and promptly.
Lowther | Walker’s defense attorneys bring an unparalleled depth of experience in white-collar criminal defense, earned through decades of practice in federal courts nationwide. We are nationally recognized for our sophisticated representation in fraud investigations and for our analysis of government contracts and compliance programs.
White-collar cases rarely start with an arrest. They start with an agency asking questions. Which agency is asking tells you a lot about what it is looking for and what could come next. Lowther | Walker defends clients investigated by every major federal agency, including:
| Agency | What it investigates | How it usually shows up | What it can lead to |
|---|---|---|---|
| DOJ Criminal Division, Fraud Section | Complex fraud nationwide through its Health Care Fraud; Market, Government and Consumer Fraud; and FCPA units, working with U.S. Attorney’s Offices | Grand jury subpoenas, target letters, search warrants, agent interviews | Federal indictment, plea negotiations, corporate resolutions |
| Securities and Exchange Commission (SEC) | Securities fraud, insider trading, offering fraud, accounting and disclosure violations | Document requests, subpoenas, requests for testimony, a Wells notice before charges are recommended | Civil penalties, disgorgement, industry bars, and referral to DOJ for criminal charges |
| HHS Office of Inspector General (HHS-OIG) | Medicare and Medicaid fraud, kickbacks and billing schemes | Audits, records requests, agent visits, often alongside FBI and DOJ Health Care Fraud Strike Forces | Exclusion from federal health programs, civil monetary penalties, criminal referral |
| IRS Criminal Investigation (IRS-CI) | Tax evasion, false returns, payroll tax, money laundering and structuring | Special agents (not auditors) at your door, or a civil audit that suddenly stops | Tax, money laundering and Bank Secrecy Act charges |
Each agency has its own procedures, and a misstep with one can hand evidence to another. We take over communications with investigators, respond to subpoenas and civil investigative demands on your terms, and look for chances to end the matter before charges are filed.
Learn more about defending healthcare fraud, securities fraud, tax fraud, and money laundering investigations, or read our guide to DOJ civil investigative demands.
Many white-collar matters involve more than one case at once. An SEC enforcement action, a False Claims Act lawsuit, an HHS-OIG exclusion proceeding, or an IRS audit can run alongside a criminal investigation into the same conduct. The Justice Department’s own policy directs prosecutors to coordinate their criminal, civil, regulatory, and administrative remedies, which means information often flows between the cases.
That creates real risks:
Lowther | Walker manages the cases together, not one at a time. We decide when to speak and when to stay silent, seek stays of civil discovery when the criminal case is still open, coordinate document productions across agencies, and plan the order in which matters are resolved. The goal is that winning one case never costs you the other.
You need a white-collar lawyer the moment you learn you’re under federal investigation.
Agencies like the FBI, IRS-CI, DOJ, SEC, and HHS-OIG move quickly and often build cases for months before contacting you. By the time you receive a subpoena or target letter, prosecutors may already have significant evidence. A skilled white-collar defense lawyer can intervene early, communicating with federal agents, protecting you from self-incrimination, and challenging search warrants or data seizures.
Without immediate legal guidance, business assets, professional licenses, and even your freedom can be at risk. Federal investigations demand swift, strategic legal representation to limit long-term damage.
While we have white-collar defense offices in Atlanta and service areas across New York, we travel nationwide to represent clients facing white-collar investigations.
Federal white-collar crimes carry severe punishments. Penalties depend on the type of crime, the amount lost, and the intent. Below are examples of penalties for white-collar offenses:
The crime of embezzlement involves a person stealing or misusing funds or property entrusted to them by their employer or organization. It is the most common white-collar crime in the United States. Embezzlement can be charged as either a misdemeanor or a felony, and the punishments for this crime can include fines, restitution, jail, or a prison sentence.
Lowther | Walker has proven experience handling complex embezzlement cases for clients across the United States.
Tax evasion occurs when individuals attempt to avoid paying their personal or business taxes.
Individuals cannot lie or hide information in communication with the IRS. Nor can they devise any plan to avoid paying funds due to the state. This means tax evasion charges can arise from filling out forms “incorrectly” and benefiting from the mistake. The consequences of tax evasion vary, but generally begin as a misdemeanor, with those accused facing up to one year in jail.
Money laundering occurs when an individual conceals funds made through illegal means.
Banks are required to keep records of any currency where money laundering is suspected. U.S. banks file a report of suspected criminal activity to the federal authorities. Because money laundering cases are often prosecuted at the federal level, these crimes can carry punishments including up to 20 years in prison and substantial restitution and fines.
Securities fraud refers to an individual or organization deceiving investors. Fraud typically involves the purchase or sale by investors, made based on knowingly false information. This practice violates federal securities laws.
Securities fraud can also refer to crimes such as theft from investors, stock market manipulation, misrepresentation of a public company’s financial statements, and deception of corporate auditors. Securities fraud often involves illegal acts on the trading floor of a stock or commodity exchange.
Under federal law, securities fraud is a Class C felony, punishable by up to 20 years in prison and fines of millions of dollars.
Identity fraud, or identity theft, occurs when a person obtains someone else’s identity. Individuals typically do this to achieve some sort of financial advantage, such as credit. In these cases, victims do not give consent to have their identity used, and some victims are deceased persons.
Identity fraud can also include using someone else’s identity to commit crimes. Identity theft is a felony punishable by up to 10 years in jail and/or a $100,000 fine.
Any deliberate act to defraud the insurance process is considered insurance fraud.
Insurance fraud is committed by licensed or accredited professionals such as doctors, lawyers, and insurance brokers. This crime occurs when someone files a claim seeking a benefit to which they are not entitled. Alternatively, it could also mean that an insurer has knowingly denied a benefit to which someone is entitled.
A federal white-collar fraud investigation can develop over months or even years before prosecutors decide whether to bring charges. The process often involves financial records, electronic communications, interviews, subpoenas, and a federal grand jury. Not every investigation follows every step, but the process commonly includes:
Federal agents may begin by reviewing financial records, business documents, tax filings, bank activity, emails, contracts, and other evidence. Investigators may also interview employees, customers, business partners, accountants, or other individuals connected to the suspected conduct. In white-collar cases, the government frequently relies heavily on documentary and financial evidence.
Agents may approach people who have information about the business or transactions under investigation. A person contacted as a witness may not be the government’s target, but information obtained during an interview can lead investigators toward additional individuals or conduct.
Investigators may obtain records through subpoenas or seek a search warrant when appropriate. A federal grand jury can subpoena documents and testimony relevant to its investigation. Search warrants, by contrast, allow agents to search specifically identified locations for evidence authorized by the warrant.
A grand jury subpoena can require you to produce documents or appear and testify. A target letter indicates that prosecutors consider you a potential defendant in the investigation. The Department of Justice defines a target as someone against whom the prosecutor or grand jury has substantial evidence linking them to a crime and whom the prosecutor considers a potential defendant.
Defense counsel should determine what the government appears to be investigating, what evidence may already exist, and whether you are being treated as a witness, subject, or target. This distinction matters because the government’s investigative posture can affect how counsel approaches prosecutors, subpoenas, interviews, and potential grand jury proceedings.
A federal grand jury can obtain documents, hear testimony, and consider evidence presented by prosecutors. Its role is to determine whether there is probable cause to charge a federal offense. If the grand jury determines that probable cause exists, it can return an indictment, formally charging the defendant.
After reviewing the evidence, federal prosecutors may decide to pursue an indictment, continue investigating, seek additional evidence, or decline prosecution. A target letter does not itself constitute criminal charges, and an investigation does not guarantee that an indictment will follow.
Depending on the circumstances, defense counsel may communicate with prosecutors, address factual inaccuracies, present evidence, negotiate potential resolutions, or argue that criminal charges are not warranted. The DOJ’s own policies recognize circumstances in which a target may be notified before prosecutors seek an indictment and allowed to testify.
If prosecutors obtain an indictment, the investigation moves into the formal federal criminal prosecution process. The indictment identifies the federal offenses prosecutors allege and begins the court proceedings against the defendant.
After charges are filed, the case may ultimately be resolved through dismissal, a negotiated guilty plea, or trial. The defense will evaluate the government’s evidence, applicable federal statutes, potential defenses, sentencing exposure, and whether litigation or negotiation is appropriate.
For someone facing a federal white-collar investigation, the most important point is that the investigation itself can be a critical stage of the case. Waiting until an indictment is filed may mean losing opportunities to address the government’s allegations before charges are brought.
Bringing decades of national legal experience to your case, our white-collar attorneys can address your questions and immediately respond to investigators pursuing charges against you.
Call Lowther | Walker via 1-404-496-4052 and book a free, no-obligation consultation with a white-collar attorney.
No-obligation. Fully confidential.
Call Us Today: (404) 496-4052
Federal white-collar crimes are non-violent, financially motivated offenses prosecuted under federal law. These include wire fraud, mail fraud, securities fraud, bank fraud, money laundering, embezzlement, tax evasion, identity theft, healthcare fraud, insider trading, public corruption, and RICO violations.
A case becomes federal when it involves interstate commerce, federal agencies, federally insured institutions, or crosses state lines. Federal prosecutors from the Department of Justice handle these cases, which carry significantly harsher penalties than state-level charges and are investigated by agencies like the FBI, IRS, SEC, and DEA.
Warning signs of a federal investigation include receiving a grand jury subpoena, being contacted by federal agents requesting an interview, having your business records subpoenaed, learning that colleagues or associates have been questioned about you, or receiving a target letter from a U.S. Attorney’s office. You might also notice unusual activity, such as accounts being frozen or audits being initiated.
If you suspect you’re under investigation, immediately cease all communication with investigators and retain experienced federal defense counsel. Everything you say can be used against you, and federal agents are trained interrogators who may use subtle tactics to obtain incriminating statements.
These designations reflect the government’s view of your involvement. A target is someone the prosecutor has substantial evidence against and believes committed a crime. A subject is someone whose conduct falls within the scope of the investigation but against whom there is not yet sufficient evidence to charge. A witness has information relevant to the investigation but is not suspected of wrongdoing.
Your status can change as the investigation progresses. If you receive a target letter, indictment is probable and immediate legal representation is critical. Even subjects and witnesses should consult counsel before speaking with investigators.
Federal white-collar crime penalties are severe and often include lengthy prison sentences, substantial fines, restitution to victims, forfeiture of assets, and supervised release.
Wire fraud and mail fraud each carry up to 20 years imprisonment (30 years if targeting financial institutions). Money laundering can result in 20 years per count. Securities fraud carries up to 20 years, while tax evasion can mean five years per count plus fines up to $250,000.
The Federal Sentencing Guidelines calculate punishment based on the amount lost, the number of victims, and aggravating factors. A $1 million fraud could mean 8-10 years before any adjustments. First-time offenders face mandatory minimums in some cases, and white-collar defendants rarely avoid prison time in federal court.
Never speak to federal agents without an attorney present, even if you believe you’re innocent or only a witness. You have an absolute constitutional right to decline questioning and request counsel. Federal agents may claim they “just want to clear things up” or that having a lawyer “makes you look guilty”—these are tactics to obtain statements. Lying to federal agents is itself a crime (18 U.S.C. § 1001) carrying five years imprisonment, even if the underlying investigation reveals no wrongdoing. Anything you say can be misinterpreted, taken out of context, or contradicted by other evidence. Politely decline to answer questions, state that you wish to consult with an attorney, and contact experienced federal defense counsel immediately.
A federal grand jury subpoena is a court order requiring you to testify or produce documents as part of a criminal investigation.
There are two types: subpoena ad testificandum (compelling testimony) and subpoena duces tecum (demanding documents). You must comply with a subpoena, but you should never respond without legal counsel.
An attorney can review the subpoena’s scope, negotiate to narrow overly broad requests, assert applicable privileges, prepare you for testimony, and ensure you don’t inadvertently incriminate yourself. The Fifth Amendment protects you from self-incrimination, but asserting it requires strategic judgment. Ignoring a subpoena results in contempt charges, while complying without counsel can lead to prosecution.
Money laundering under 18 U.S.C. § 1956 requires knowledge that the funds represent the proceeds of an illegal activity, but prosecutors need only prove you knew the money came from “some form” of unlawful activity—not the specific crime. “Willful blindness” satisfies the knowledge requirement if you deliberately avoid learning the truth. Courts have found defendants guilty for ignoring obvious red flags, conducting transactions in ways designed to avoid reporting requirements, or accepting implausible explanations for the source of funds.
Additionally, 18 U.S.C. § 1957 prohibits transactions involving criminally derived property exceeding $10,000 and requires only that you knew the funds were from “some unlawful activity.” Unknowing involvement is a defense, but the government’s burden is lower than many assume.
Effective defenses depend on the specific charges. Defenses can include:
Constitutional defenses may involve Fourth, Fifth, or Sixth Amendment violations.
A cooperation agreement (also called a plea agreement with cooperation) is a negotiated arrangement where you plead guilty and provide substantial assistance to the government in exchange for reduced charges or a sentencing reduction under Federal Sentencing Guideline § 5K1.1 or Rule 35(b).
Cooperation might involve providing information, testifying against co-conspirators, or participating in recorded conversations. Benefits can be significant, sometimes reducing decades-long sentences to single-digit years. Cooperation carries serious risks. You may be required to testify in multiple proceedings, face retaliation from co-defendants, and lose the right to appeal certain issues.
The government determines whether your cooperation is “substantial,” and failure to provide complete information can void the agreement. Never discuss cooperation without experienced counsel evaluating the strength of the government’s case, your exposure, and whether cooperation truly benefits you.
Hire a federal defense attorney immediately upon learning you’re under investigation, before charges are filed. Early intervention allows your attorney to potentially prevent indictment by presenting exculpatory evidence to prosecutors, negotiating a declination or non-prosecution agreement, ensuring you don’t make incriminating statements, and preserving critical evidence. Once charged, your attorney can challenge the indictment, file suppression motions, negotiate plea agreements, and prepare for trial.
Federal white-collar cases are document-intensive and legally complex, requiring attorneys with specific experience in federal court, knowledge of the Federal Sentencing Guidelines, relationships with federal prosecutors, and expertise in the relevant area of law. Don’t wait until arrest. Your freedom and future depend on skilled representation from the earliest stage of investigation.
