New York City Federal Tax Fraud Defense Attorneys

The New York City Federal Tax Fraud Defense Attorneys of Joseph Potashnik and Associates, PLLC are expertly prepared to defend any federal charge brought under federal tax fraud statutes. We serve individuals and business entities accused of tax fraud in New York City Metropolitan Area, upstate New York, and Newark, New Jersey.

Our legal team of New York City Federal Tax Fraud Defense Lawyers work with highly qualified experts including forensic accountants, to defend federal tax fraud charges. We have handled numerous tax defense cases before the IRS and in federal courts.

Tax Fraud Crimes

Tax evasion and other tax crimes are among the most commonly prosecuted federal offenses. Tax crimes are prosecuted under chapter 75 of the IRS Code of 1986, as well as the certain non-tax specific criminal statutes of Title 18 of the U.S. Code: aiding and abetting, false claims, conspiracy, false statements and mail fraud.

Most tax crimes enumerated in the IRS Code have a six-year statute of limitations. This applies to the following offenses:

• Tax evasion under section 7201;
• Failure to file a return under section 7203;
• Filing false or fraudulent returns or documents under sections 7206(1) and 7207;
• Aiding or assisting in the preparation of a false or fraudulent return under section 7206(2); corrupt or forcible interference with the administration of the tax laws under section 7212(a)
• Interference with the Administration of the Tax Laws (Section 7212)
• Title 18 offenses such as Conspiracy (18 U.S.C. § 371) and False Statements and Documents (18 U.S.C. § 1001).

For Title 18 tax crimes, the statute of limitations is five to six years after the commission of the offense.

In order to secure conviction on any IRS Code tax crime, the government must prove that the defendant acted willfully. The meaning of the term "willfully" has been subject to interpretations for decades. Today, in the words of the Supreme Court decision in Cheek v. United States, willfulness means that the government must prove that the law imposed a duty on the defendant, that the defendant knew of this duty, and that he voluntarily and intentionally violated that duty.

Accordingly, it is a defense against a tax evasion charge that the taxpayer acted on good faith ignorance of the law or an erroneous belief that the law was not being violated. It is also a defense where the taxpayer relied on counsel. To invoke this defense, the defendant must show that he sought the advice of an accountant (or attorney) whom the defendant considered competent, that he made a full and accurate report to that accountant of all the material facts available to the defendant at the time, and that the defendant acted strictly in accordance with the accountant's advice, without having any reasonable basis to believe that the advice was incorrect.

If you are charged with federal tax fraud, call our New York City tax fraud lawyers today to discuss your case!