Author Archives: Michael Lowe

The IRS Special Agent Criminal Investigation Report: SARs and SOIs

Tax audit:  it’s a scary thought, right?  Of course, most everyone in Texas knows that the Internal Revenue Service (“IRS”) conducts civil audits of federal tax returns, and that individuals as well as partnerships; corporations; and even estates of the deceased may be subject to an audit investigation.  And there’s going to be more and…

Posted on by Arrest and Indictment, InDepth Articles, Tax Crimes |
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How Things Progress: Tips to Investigation to Arrest and Prosecution in an IRS Criminal Investigation

Violation of federal tax law is investigated by the Criminal Investigation Division of the Internal Revenue Service (“IRS CI”) and both business entities as well as individuals here in Texas may come involved with the Division’s Special Agents in several ways.  Sometimes, paths cross as the IRS CI is gathering facts and data and the…

Posted on by Federal Government Watch, InDepth Articles, Tax Crimes |
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Tax Crimes:  Known Focus Areas for IRS Taxpayer Criminal Investigations

An increase in federal criminal prosecutions involving alleged federal tax crimes and corresponding violations of federal criminal statutes is expected by many here in Texas, including experienced federal criminal defense lawyers.  For details, read our discussion of the May 2024 Internal Revenue Service (IRS) Strategic Operating Plan in IRS Summons Form 2039: Federal Criminal Defense…

Posted on by Arrest and Indictment, Drug Crimes, Federal Government Watch, InDepth Articles, Mail Fraud, Money Laundering Charges, Tax Crimes, Trafficking Charges |
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IRS Criminal Investigators in Texas: Special Agents Investigating Federal Financial Felony Crimes

Within the Internal Revenue Service is a special department dedicated to investigating crimes independently of other federal agencies, such as the Federal Bureau of Investigation (FBI) or the Department of Homeland Security (DHS).  It’s been around since 1919, having been initially known as the IRS’s Intelligence Unit and later becoming today’s IRS Criminal Investigation Department….

Posted on by Arrest and Indictment, Federal Government Watch, InDepth Articles, Tax Crimes |
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IRS Summons Form 2039: Federal Criminal Defense in IRS Criminal Investigations

The Internal Revenue Service (“IRS”) issued a news release on May 2, 2024 announcing its new “Strategic Operating Plan.”  This is of critical importance to those practicing criminal defense in Texas and across the country — and their potential clientele, of course. Read, S. Internal Revenue Service. (2024, May 2) IRS releases Strategic Operating Plan…

Posted on by Arrest and Indictment, InDepth Articles, Money Laundering Charges, Tax Crimes |
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Why You May Need a Federal Criminal Defense Lawyer in Texas

Every lawyer in Texas has to graduate from law school and pass the bar prior to licensure allowing them to practice law in this state.  In Texas, lawyers are licensed to practice law by the State Bar of Texas (SBOT) after being approved for admission by the Texas Board of Law Examiners.  Any Texas attorney…

Posted on by Arrest and Indictment, Bail Bonds, InDepth Articles, Orwellian Threats to Rights, Privacy of Lawyer-Client Communications |
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How Arrests Happen: From Investigation to Arraignment, Being Charged for a Federal Crime

For anyone facing allegations of violating one or more federal criminal statutes, as well as their loved ones, the complexities of the United States criminal justice system can be overwhelming.  Understandably so: the federal structure is notoriously intricate. This is often true for professionals who have never had any encounters with law enforcement before, aside…

Posted on by Arrest and Indictment, InDepth Articles |
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USSC Limits (But Does Not End) Use of Acquitted Conduct in Federal Sentencing

On April 17, 2024, the United States Sentencing Commission (“USSC”) announced that after an unanimous vote of the bipartisan group, the United States Sentencing Guidelines (“USSG”) will change regarding how a past acquittal in federal court can be used in a subsequent federal matter to calculate a sentence under the USSG. For details on acquitted…

Posted on by InDepth Articles, Sentencing |
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Best Lawyers of 2024 – D Magazine

Michael Lowe, a distinguished defense lawyer with a rich history of representing clients in criminal jury trials across Texas, is deeply honored to be nominated for the prestigious award for Best Lawyer in 2024 by D Magazine. This recognition is a testament to his exceptional legal acumen and dedication to his clients, as highlighted by…

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HealthCare Fraud Prosecutorial Trends in 2024: Predictions Based Upon Latest OIG DOJ Enforcement Report

Money and health care and crime: the topics are intertwined. The amount of money spent in the health care industry here in the United States is almost impossible to comprehend.  It is reported that in 2021, 17.8% of the entire gross domestic product (GDP) of our country was spent on health care.  This is two,…

Posted on by Health Care Fraud, InDepth Articles |
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