Lowther | Walker has decades of experience defending clients on tax fraud charges.
We offer 24/7 responses to your urgent tax fraud case, with experienced tax fraud lawyers ready to intervene in administrative IRS audits, joint IRS-DOJ grand jury proceedings, or federal tax fraud prosecutions.
Schedule a consultation now by with a tax fraud attorney by calling 877-208-7146 or book a confidential consultation online.
Our attorneys hold over 30 years of combined experience defending clients in federal courts across all 50 states. We are battle-tested in high-stakes tax fraud litigation and have successfully defended clients in some of the largest fraud cases in DOJ history.
Lowther | Walker is a national leader for federal tax fraud defense. Our broad scope of legal services includes responding to the following IRS charges:
We intervene early in tax investigations, often before the IRS files charges, to negotiate with federal agents (FBI, IRS-CI) and prevent indictments. Lowther | Walker harnesses deep white collar defense resources, including the expertise of former special agents, to challenge the government’s evidence and uncover weaknesses in their case. Every tax problem has a solution, and it is our job to find it for you.
Whether you are in Atlanta or anywhere else in the U.S., our firm provides local federal criminal defense for communities nationwide. Our defense team is available 24/7 to respond to urgent inquiries, document requests, or immediate legal challenges.
We have secured landmark results, including the termination of criminal investigations, dismissal of civil asset forfeiture cases, and sentences of probation instead of prison time for tax charges.
Our firm is nationally recognized for sophisticated representation in complex tax-related financial crimes, including money laundering and wire fraud defense.
Paying the IRS less than you owe is a violation of federal tax law under 26 U.S.C. Section 7201.
If you’ve been notified of charges under U.S. tax law, take the following steps:
Upon contact by IRS CI Special Agents, state clearly that you will not answer questions and demand to speak with an attorney. Do not engage in conversation or attempt to explain, as any statement made can be used by prosecutors to build an indictment.
Retain a specialized Federal Criminal Tax Attorney immediately and stop all communication with your original CPA. Unlike attorney-client communications, discussions with accountants are not privileged in criminal cases and can result in the accountant becoming a government witness.
Preserve all physical and digital records exactly as they exist. Altering, hiding, or destroying evidence constitutes Obstruction of Justice, a separate federal crime often easier to prove than the tax charges themselves.
When the IRS suspects willful conduct, such as deliberate underreporting of income, falsifying records, or intentionally avoiding payment, the matter can escalate into a criminal tax investigation.
Allegations of intentional nonpayment or evasion fall under federal tax fraud statutes, which carry serious consequences. Criminal tax violations can result in substantial fines, restitution, and even imprisonment, making strict compliance with federal tax laws essential for both individuals and businesses.
Tax fraud is not one single crime or violation. It encompasses a range of dishonest practices related to taxes. Examples include providing incorrect information on tax returns, such as overstating expenses, neglecting to claim or report full income, refusing to file taxes in their entirety, or claiming a state of residence that you don’t actually reside in.
Any form of knowingly or intentionally giving incorrect information on your taxes can be considered tax fraud, which is a very serious federal crime.
Tax evasion is the most serious offense in the tax code under Internal Revenue Code (IRC) § 7201
It involves a willful and affirmative attempt to defeat the assessment or payment of a tax.
To convict you, the government must prove three elements beyond a reasonable doubt:
Willfulness: You knew the law and violated it voluntarily and intentionally (not a mistake).
Tax Due: You actually owe additional tax that was not paid.
Affirmative Act: You did something proactive to mislead the IRS (e.g., keeping a double set of books, using a fake social security number, hiding assets in someone else’s name).
Restitution: You must still pay the taxes plus interest and penalties.
When tax attorneys speak of “Tax Fraud” in a non-criminal context, they are usually referring to the Civil Fraud under Statute: IRC § 6663. This is not a crime charged by the Department of Justice; it is a financial penalty assessed by the IRS auditor.
The Nature: The IRS believes you underpaid your taxes due to fraudulent intent (deception) rather than simple negligence or error.
Burden of Proof: The IRS must prove this by “clear and convincing evidence.” This is a lower standard than the criminal “beyond a reasonable doubt” but higher than the standard for regular tax adjustments.
Money Only: You face a penalty of 75% of the underpayment due to fraud.
No Prison: Since this is civil, you will not be sent to prison unless IRS investigators refer the case for criminal prosecution).
There is a middle ground often called “Tax Fraud” or “Filing a False Return.” Prosecutors often use this charge because it is easier to prove than Tax Evasion.
Unlike tax evasion, the government does not have to prove you actually owe tax. They only have to prove you lied on a material matter (e.g., you checked “No” on the foreign bank account question, or you listed a fake dependent).
You can face up-to 3 years in prison upon conviction of criminal tax frauds and giving false statements to the IRS.
While there are certainly legal means to avoid paying taxes, such as putting away some of your pretax income in an IRA account or honestly deducting expenses, the government deals harshly with the illegal ways of not paying taxes. Mistakes are often made on tax returns. The difference between true tax fraud and simple mistakes is intent. If you misrepresent or falsify tax records, the IRS can charge you with filing a false tax return, and you’ll face tax fraud prosecution in federal court.
The IRS sometimes discovers tax fraud after an audit on personal, civil finances. Other times, investigators uncover tax evasion when a former employee or disgruntled spouse reports to the IRS.
A “Sham Trust” occurs when a person (the Settlor) sets up a trust on paper, but does not actually intend to give up control of the assets. They treat the assets as their own, while the Trustee acts merely as a puppet.
The sham trust is fake arrangement often used to hide money from creditors, ex-spouses, or tax authorities.
These personal uses could include spending company money on vehicles, travel, or vacations.
Third-Party Payor Tax Fraud occurs when a business contracts a third-party company to handle payroll. The third-party company is known as an employee leasing company.
Our tax fraud lawyers intervene in pyramiding cases by demonstrating funds were used to keep the business afloat rather than for personal enrichment. This approach attacks the ‘willfulness’ element required for a criminal tax fraud conviction.
The Lowther | Walker tax fraud lawyers have extensive knowledge and understanding of defending clients during IRS investigations and trials. We can handle even the most difficult of cases with positive outcomes. Our skilled defenses have been proven to result in lessened charges and penalties, or even a complete dismissal of tax fraud charges.
When you find yourself in trouble with the IRS because of potential tax fraud schemes, call our experienced tax fraud attorneys ready for a robust response to all investigator requests and charges.
If you feel you are being targeted by the IRS, it’s important to contact a tax fraud lawyer to protect your family and your assets.
A criminal tax fraud investigation can affect both your personal and professional life. When an investigation begins into your finances, it is crucial that you know your rights, and it is your right to hire a tax fraud lawyer to help shield you during your defense. While your accountant may not be held to an accountant-client privilege during an investigation and is required to tell the IRS everything, your tax fraud defense attorney is not.
The attorney-client privilege is upheld so that communication between you and your IRS defense representation remains confidential. Your attorney cannot be compelled to testify. This provides you with a confidential barrier between you and the IRS.
There is a very distinct difference between a regularly occurring civil tax audit and an ongoing criminal tax fraud investigation. The best tax fraud lawyers recognize that a criminal investigation should never be treated the same as a civil audit.
A special U.S. agent collects evidence against taxpayers in order to indict and convict them on tax fraud. Before talking to a special agent and giving tax liability information, consult a tax fraud lawyer.
All communication with the tax fraud investigators at the IRS should go through your lawyer first so that you don’t do anything to harm your case.
An experienced criminal tax counsel knows exactly how to help you and the legal course to take for each step of the investigation to protect you and work in your best interest.
Cases are led by IRS-CI, often in joint task forces with the Department of Justice Tax Division and U.S. Attorney’s Offices.
Tax evasion (26 U.S.C. §7201) requires intentional conduct to avoid tax, while fraud includes broader willful false statements under §7206.
Penalties include fines, restitution, and up to 5 years imprisonment under §7201, with enhancements for loss amounts and obstruction.
Red flags include unreported income, false deductions, shell entities, offshore accounts, and Suspicious Activity Reports involving FinCEN.
Before prosecution, the DOJ Tax Division must approve criminal tax charges, ensuring consistency in federal tax enforcement.
Prosecutors must show intentional violation of a known legal duty, using evidence such as records, emails, statements, and entity structures.
Unreported foreign assets implicate FBAR (FinCEN Form 114) and FATCA obligations, leading to parallel IRS-CI and DOJ investigations.
Corporate entities, partnerships, and LLCs can be charged for payroll tax violations, false returns, and employment tax evasion.
Counsel analyzes statutes, negotiates with IRS-CI/DOJ, challenges intent, and develops defenses involving accounting, entity structure, and reporting compliance.
Let our fraud lawyers resolve your tax charge confusion and help you attain the best result in your tax case. Put an experienced tax fraud lawyer on your side today. Call Lowther | Walker for a free consultation.
If you’re facing federal charges and prosecutors are closing in, call Lowther | Walker to fight back. Our defense lawyers are available 24/7 to respond to your urgent case questions.
