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Spotlight on the law
> The IRS & Tax Law by Mark L. Horwitz
> The IRS contends that the tax system is voluntary however, it prosecutes those who intentionally do not pay taxes.
investigators routinely plan the questions after doing a preliminary investigation. Often the unannounced visit will result in an interview without the benefit of having an attorney present.
An IRS criminal investigator is required to identify himself when interviewing a person under criminal investigation and to tell that person of their right to have an attorney present and that anything said may be used in a criminal case.
The Law Offices of Mark L. Horwitz - A Professional Association 17 E. Pine St. Orlando, FL 32801 407-843-7733 www.mlhorwitzlaw.com
Any mistake or mis-recollection of facts can be interpreted as an intentional false statement which will factor prominently in the government’s contention that the taxpayer acted willfully to evade tax laws. Mistakes or perceived lies increase the chance of criminal prosecution.
While the amount of tax due is part of a criminal investigation, it is not the primary factor. The criminal investigator’s primary purpose is to determine if criminal charges can be filed.
When an individual speaks with an investigator the following may happen: the person may make a mistake when questioned about events that occurred years previously; the investigator may not understand the answers correctly or may make a mistake in taking
A person often learns of a criminal tax investigation when investigators appear without an appointment for an interview. The
notes; or on rare occasions, an investigator may falsify the report. It is interesting to note that the IRS investigators do not usually record the interviews. While there may be various reasons for not recording an interview, one reason is that at a trial, a defendant will be faced with what the investigator claims was said, rather than what was actually said and recorded. The law recognizes that anyone dealing with the IRS has the right to an attorney. Dealing directly with the IRS without a lawyer experienced in criminal tax matters poses significant risks that can result in the increased likelihood of criminal charges and may increase the risk of losing one’s freedom.<
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