My name is Stephen Silver. I am a lawyer who specializes in handling civil and criminal tax controversies in the Phoenix Metro Area. I have been doing this now going on 47 years both within the government and outside the government. When you have a client that comes in and visits with you, there's a possible criminal tax investigation. The process involves attempting to keep the matter from being investigated in the first instance. For example, you may have a client that has filed false returns and there's a question of getting those returns amended, in essence making what is called voluntary disclosure. And that would, in most instances, prevent a criminal investigation. So that's the first tier of the so-called trilogy.
What you would want to do is to prevent your client from getting investigated by the IRS. If an investigation does ensue, then we're looking at the second tier of the so-called trilogy and that is to prevent your client from getting indicted by the IRS Taxing Agency. In that instance, the IRS tax investigation takes several years and there are several layers of review and there are several opportunities to get the matter disposed of civilly rather than have the matter referred to the Department of Justice Tax Division for criminal indictment.
If you're unsuccessful at that point, then the case is referred to the local United States Attorney's office and in conjunction with the Tax Division of the Department of Justice, indictment will be brought forth. At that point there are several opportunities along the way to discuss plea bargain, but the third trilogy, if you will, is to prevent the client from getting convicted. And if that fails, you of course want to mitigate. And cases are somewhat problematic in the sense that the better cases are broad and so there are plea bargaining opportunities available for you at that point.
And finally, if you do go to trial, and over the years I've tried many many cases, in the event of a conviction, your focus would be to prevent the client from getting incarcerated. And in that instance, you go through the sentencing guidelines and tax component in terms of tax loss to the government is a very important portion of what is considered and whether incarceration will follow.
Silver Law PLC
7033 East Greenway Parkway, Suite 200
Scottsdale, Arizona 85254
Phone: 602-714-1878
Fax: 480-429-3362
Website: http://www.taxcontroversy.com
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