Tax Fraud

Tax fraud in simple terms is when an individual willfully attempts to avoid paying taxes or actually does avoid paying taxes. As they say, nothing in this life is guaranteed except death and taxes. Just like death finds us, so too will the tax man at the Internal Revenue Service. Not only can individuals be charged with this crime, so too can financial institutions, businesses, and other entities. Unlike a Federal drug charge or arms trafficking case, the investigative body is not one commonly known. Though the Internal Revenue Service investigates tax fraud allegations, they do so with a little known department called the “Criminal Investigative Division” or “CID.” The CID division of the Internal Revenue Service is a team of highly sophisticated individuals with financial and accounting backgrounds often comprised of accountants or attorneys specializing in tax law. The CID generally investigates underreporting of income, false deductions, or forgery of tax documentation. Because the United States government will use force when investigating you for a crime it is imperative that you retain an experienced Tampa Federal attorney at The Mayberry Law Firm.


Statute 26 USC 7201 details tax fraud or tax evasion as a willful attempt to evade or defeat any tax imposed by the relevant title of US Code. An allegation alleging an avoidance of taxes is considered a felony and penalties can include a $100,000 fine per count for an individual or $500,000 per corporation in addition to imprisonment up to five years together with the costs involved with prosecuting the crime. Under the United States Sentencing guidelines the applicable base offense level is dictated based on tax loss to the United States government, with the increase in base offense level correlating to a larger amount of monetary loss. However, because there is a maximum prison sentence laid out in the statute, the prison sentence can not exceed the 5 year mark.


Despite the statutory cap on maximum prison sentence for tax fraud, it is certainly not a charge to take lightly. Tax fraud is considered a white collar crime of dishonesty and often those individuals accused have little or no criminal history and are not previously convicted felons. As a direct result, those individuals will be unfamiliar with the criminal system and may feel as if they can navigate its waters alone and end up with a favorable outcome. Not the case. The Federal system is one that commands experience and dedication to achieving the best possible result. Each criminal lawyer in our firm is dedicated to the best possible outcome for each of our clients, regardless of charge. Our attorneys are consistently in Federal criminal court representing to the best of our abilities our clients and we’re eager to do the same for you. We are available for a free consultation at your convenience. Contact us through our contact page or call our lawyers at 813-444-7435.