First, if you have not received any prior letters from the IRS concerning one of your tax returns, the odds are very high that these are IRS Special Agents. It is important to fully realize that these agents are not investigating a mere civil matter. Special Agents only investigate criminal cases. Special Agents who want to ask you questions about your tax returns-- personal or corporate-- is a loud and clear signal that you are under criminal investigation!
Since agents are normally asking questions about matters that occurred years ago it is easy to be honestly mistaken. Agents will, however, assume that you are lying. As Martha Stewart found out, any statements made to federal agents that the government believes are false can be an independent basis for criminal charges. You do not have to answer any questions and it is wise that you don't until you have retained an attorney to determine what the focus of the criminal investigation is. Politely tell them that you want an attorney present and completely stop the interview. Then you should immediately retain an experienced white collar attorney to determine the best defensive strategy for you.
It is also important to remember that any statements you make to your CPA or tax preparer are not confidential in any way. Likewise, any statements made by you to friends, business associates or relatives are not confidential. That person can be subpoenaed by the government to appear before a federal grand jury or a court. If you tell that person anything that the government could view as inculpatory, that person will be a witness against you. The only conversations that are privileged and confidential are the ones you have with your lawyer or someone working for him.
Finally, it is important to make certain that you get all of your personal records back from your tax preparer. If the government subpoenas those records from the tax preparer, there is normally no privilege that can be asserted. However, if the personal records are in your possession, privileges could likely be asserted.
Contact an Experienced Dallas, Texas
White Collar Law Firm
If you are under investigation for tax fraud or tax evasion, please contact Dan C. Guthrie Jr. He can be reached by phone at 214.953.1000, by E-mail, or by filling out the white collar criminal defense intake form on the Contact Us page.
Law Offices of Dan C. Guthrie, Jr.
2305 Cedar Springs Road, Suite 125 Dallas, Texas 75201
Phone: 214.953.1000 E-mail Fax: 214.953.0200
Dan C. Guthrie handles white collar criminal defense matters for clients throughout Texas, including the cities of Dallas, Houston, Austin, San Antonio, Lubbock, Amarillo, and the Nation: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming.
