Defenses to Tax Evasion Lawyers

What Are Possible Defenses if I am Accused of Tax Evasion?

Tax evasion is a crime, so all the defenses available for other crimes can be used.  Common defenses include: 

• Insufficient evidence - To be convicted of tax evasion, the prosecution must generally show that you willfully intended not to pay your taxes.  For example, if you can prove that your failure to file a tax return was because of forgetfulness that may be enough to dismiss a tax evasion charge because of insufficient evidence.  Another way is to challenge the IRS claiming that they have made an error in calculating your taxes.
• Statute of limitations -There is a statute of limitation (a time limit) to file a charge of tax evasion.  Once this time period passes, the IRS cannot file a tax evasion suit even if they have sufficient evidence.  In general, the IRS must file charges within six years of the alleged tax evasion. 
• Entrapment - Entrapment occurs when the government compels an innocent person to commit a crime they would have otherwise not committed.  However, simply providing an opportunity to commit a crime will not be considered entrapment.  If you think that you were entrapped to commit tax evasion, please speak to an experienced attorney to find out what you can do. 
• Mistake - In using this defense, there is a clear distinction.  If you are mistaken about what day taxes are due or what exactly needs to be reported, then you may have a mistake defense.  However, simply claiming that you didn¿t know you needed to file taxes will not be a valid.  This is a fine line to draw, and an attorney would be able to explain to you which type of mistake you committed.  
• Insanity - Insanity is always a possible defense, but it is a ¿tough sell¿ in any court for any crime.  This defense allows you to claim you were either insane at the time of the offense or during trial.  The success rate of an insanity defense is low and it would most likely be ineffective in tax evasion cases. 

Is There a Different Criminal Process to Prosecute Tax Evasion? 

Since many taxes are considered federal taxes, federal agencies (like the IRS) are commonly in charge of prosecuting tax evasion cases rather than law enforcement.  The difference is that instead of normal criminal procedure, there is a federal process.  Since there are multiple stages to go through, your attorney may be able to sit down with these agencies at these different stages and allow you to avoid a trial or even being charged. 

How Likely Will Any of These Defenses Work?

The best way to determine this is to consult an experienced attorney.  An experienced attorney will be able to analyze your situation and determine the best defenses to pursue.  If you are accused of tax evasion, it would be preferably to retain an attorney who is experienced in federal tax law.