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WHEN TO CONTACT AN EXPERIENCED CRIMINAL TAX DEFENSE ATTORNEYIRS CRIMINAL TAX INVESTIGATIONS/FEDERAL GRAND JURIES No matter how cordial IRS Criminal Tax Investigators (known as Special Agents) may be, if you are contacted in person, via Federal Grand Jury Subpoena, or by phone, it is highly recommended, before stating anything of substance (there are virtually no "routine questions") you just as cordially explain that under the circumstances-which should be obvious to everyone-you would first like to speak to someone to assist you in the matter. You should be given a reasonable period of time to get back to them. In most instances, this request will be professionally honored and a business card will be presented with the Agent's contact information on it. In the very rare instances where such a request-a Constitutional Right actually-is met with resistance or hostility, it should serve as even greater incentive to at least consult with an experienced attorney before discussing the matter in any way with the Agents. Criminal investigators from more than one federal agency may be involved at one or more stages of the investigation. Occasionally, multiple Federal agents may appear at your place of business or home without advance notice, serving and executing a Search Warrant. In most instances, while several agents are seizing the documents and related information covered by the Warrant- be certain to obtain a copy of it-others may try to interview those present. Again, it is again strongly suggested nothing of substance be discussed with the agents until a detailed confidential meeting is later held with an experienced criminal tax/federal grand jury defense attorney of your choosing, even with the "shock and awe" of agents taking out files and records occurring while other agents try to ask you questions, possibly leading to knowing or unwitting self-incrimination, even if you are just trying to "explain" (or rightly or wrongly deny anything). Almost always, the IRS Agents will make their initial contact without advance notice and in pairs. It is understandable you would not want to appear uncooperative or "guilty"-whether or not you may in fact have criminal tax or related exposure-but realize that in your efforts to "explain", you may inadvertently be incriminating yourself as to one or more elements of the possible criminal offense(s). In my experience on "both sides"-16 years as an IRS Senior Trial Attorney in Philadelphia, concentrating in Joint (Civil and Criminal) Tax Investigations, now almost 25 subsequent years as a tax controversy defense attorney serving the Philadelphia/New Jersey region--- in approximately 50% of IRS criminal cases, a person's efforts to "cooperate" (if done before speaking to an attorney) has had the concurrent, unintended (and uninformed) effect of handing these skilled investigators information that would never have been obtained through other means. Make certain that at all future times you have your own witness present, ideally an experienced criminal tax defense attorney such as Michael S. Adelman. Not only will your options, exposure (if any) and presentation have already by then been carefully evaluated and discussed with you, but any future statements made to the Special Agents will be monitored for precision and accuracy, not only by Government investigators taking notes, but by someone fully experienced to protect and advance your interests. There is a lot at stake on the outcome and direction of these criminal tax inquiries, quite possibly your very freedom. It is not a "fair fight". The scales are further tipped if you are inclined to speak immediately to criminal investigators. No matter how objective and professional (as they are in virtually every IRS criminal tax case) they may be, the Agents have a clear agenda which initially is very unlikely to coincide with yours. Most professional Special Agents understand fully, no matter how suspicious they may be at the time of first contact, that you have rights in criminal tax investigations. The Agents have a "right" and sworn obligation to work within the law in any way, to obtain crucial information helpful to their case, including information willingly supplied by target(s) or subject(s) of their inquiries. But you too have rights. You, far more than the agents do initially, know if there is, or might be, criminal tax exposure (including but not limited to omitted income, overstated expenses, failures to file one or more tax returns, false verbal or written statements and documents, being paid, or paying other(s), "off-the books" or under-the-table, being part of a conspiracy with others to evade taxes, being a tax return preparer who has in fact prepared false, materially inaccurate Federal or State tax returns for others, etc.) At some point-in fact in many cases-after consulting with a criminal tax defense attorney, it may be decided it is in your best interests to make full, candid disclosure to the Government agents and/or federal prosecutors (Assistant U. S. Attorneys). But that point is rarely, if ever, when first approached by agents of the Internal Revenue Service (IRS). Whether or not you have already been contacted by IRS Special Agents, or served with a Federal Grand Jury Subpoena or Search Warrant, immediately contact Mr. Adelman via e-mail, or, ideally, by phone (856-330-4035) to arrange a crucial initial background Consultation (by phone or in person) so the appropriate strategy can be explained and implemented. Rates and all Legal Fee requirements that may become necessary are absurdly competitive given his decades-long background and experience. 811 Church Road, Suite 105
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