Federal and State Tax Fraud and Tax Crimes Attorney
Protecting Criminal Tax Clients from federal and state tax crimes prosecutions
As a former federal prosecutor and former IRS attorney, Mr. Perez has substantial insight into tax investigations and federal grand jury proceedings. He uses his nearly 50 years of experience and unique perspective to defend and protect clients from prosecution or draconian sentences for tax crimes, including:
- Tax Fraud, Tax Crimes and related charges
- Grand Jury investigations, and IRS investigations
- Tax evasion, False Returns, Return Preparer fraud, False Claims, Conspiracies
U.S. Supreme Court decisions that impact tax crime sentences
Every federal sentence for tax-related crimes is affected by the U.S. Supreme Court’s decision in United States v. Booker, 543 U.S. 220 (2005). Later Supreme Court decisions clarified the Court’s ruling in Booker and established that a judge’s discretion in sentencing has been greatly expanded. The federal judge’s discretion begins but does not end with the following cases:
- Gall v. US, 552 U.S (2007) which found that a probation sentence that was significantly below the recommended guidelines was indeed reasonable.
- Kimbrough v. U.S., 128 S. Ct. 558 (2007) which first observed that courts may depart downward from the guidelines based solely on disagreement with policy considerations.
- Rita v. U.S., 127 S. Ct. 2456 (2007) which permitted courts to consider arguments that a calculated guidelines sentence can itself fail to properly reflect 3553(a) factors that have to be considered.
Effects of Supreme Court cases on your case
Despite these Supreme Court cases, federal tax prosecutors still try to conduct business as usual. They focus on tax loss, and therefore the guidelines, and include the tax loss in their plea bargains. In those cases when you negotiate to get what you want, the focus on tax loss may be acceptable because you are getting what you want and the alternative is a harsher sentence on a case that is not defensible. It is not wise to put on a dog and pony show just to look good and go to trial not knowing your client’s exposure. You may look good to the client and his family, but when the emotions settle down, they will know you did an injustice to your client. The Supreme Court’s decisions give creative lawyers an opportunity to help their clients to avoid draconian sentences. Caution: a civil or young, inexperienced attorney must not learn at the Client’s expense. The accountant, who in most cases will have a continuing relationship with the taxpayer, must not permit this to happen.
Counsel, who are inexperienced in federal tax crimes, should proceed with caution. Concepts in complex areas like Tax, Court Rules and Procedure, Evidence and Constitutional law can not be mastered overnight. For taxpayers who learn that their attorneys are not federal criminal tax defense lawyers, remember your freedom is on the line. It is important that you seek and retain an experienced federal criminal tax defense attorney at the earliest opportunity. Waiting too long can result in irreversible damage and financial ruin.
Hector Perez is available to represent taxpayers nationwide in federal courts throughout the country. He is in Southern California, and he can be reached at any time for emergencies. His office in Seal Beach, California is at 3020 Old Ranch Parkway, Ste 300, 90740.(tel no. 1-562.799.5524).
Contact a discreet, experienced and reliable Federal and State Tax Crimes attorney for a confidential consultation.
Hector C. Perez & Associates has an office located in Seal Beach, CA and serves clients in federal courts in Southern California. He is also available to represent certain federal tax defendants nationwide.
Call Hector C. Perez & Associates at 1-562.799.5524 or contact Mr. Perez online to schedule your confidential consultation.