IRS Criminal Investigation (CI) cases carry potential federal felony charges including tax evasion, tax fraud, and filing false returns. The moment you suspect you are under criminal investigation, you need an attorney. Immediately.
The vast majority of IRS cases are civil matters. Criminal cases are a small subset where the government alleges willful fraud, intentional evasion, or deliberate filing of false returns. IRS Criminal Investigation (CI) is a separate division from civil examination and collection, and CI special agents are federal law enforcement officers.
Red flags include grand jury subpoenas for records, visits from CI special agents, notice that a grand jury is investigating a business associate, or referrals from a civil Revenue Agent to CI. Any of these requires immediate attorney involvement. The IRS Criminal Investigation division publishes its enforcement priorities.
CI special agents conduct "voluntary" interviews, but there is nothing voluntary about them in practice. Statements made to CI agents can be used against you in federal prosecution. The Fifth Amendment right against self-incrimination applies at every stage. Politely declining to speak without counsel is your right and is almost always the correct decision. Call us immediately at (505) 420-3320.
The most commonly prosecuted offenses are tax evasion (IRC Section 7201, a felony up to five years), willful failure to file (IRC Section 7203, a misdemeanor), filing a false return (IRC Section 7206, a felony), and employment tax evasion (IRC Section 7202). The IRS and Department of Justice also pursue money laundering and structuring charges in conjunction with tax cases.
Effective criminal tax defense begins at the investigation stage, before any charges are filed. Our attorneys work with CI to present evidence of legitimate intent, accounting errors, or reliance on professional advice, often preventing a referral to the Department of Justice. When charges are filed, we defend in U.S. District Court. All case coordination is handled by phone and secure portal. The U.S. Tax Court handles civil matters; criminal tax cases proceed in federal district court. See also our audit defense page for civil examination situations.
Ready to resolve this? As the tax attorney team Albuquerque and New Mexico trust, we offer a free consultation with a resolution specialist — available by phone Monday through Friday. Request a callback or call (505) 420-3320.
Our team resolves the full range of IRS enforcement actions: from wage garnishments and bank levies to federal tax liens, Offers in Compromise, and audit representation. Business owners dealing with payroll tax issues or a Trust Fund Recovery Penalty notice will find dedicated support as well.
We serve all communities in the greater metro: Rio Rancho, Santa Fe, Los Lunas, Bernalillo, Corrales, Belen, Edgewood, and Española, in addition to clients statewide for federal matters.
15 minutes with our resolution team. A concrete plan, yours to keep. No obligation, no pressure.
