Category Archives: InDepth Articles
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…
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…
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…
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….
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…
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…
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…
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…
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,…
Texas’ Senate Bill 4, the “Show Me Your Papers Law,” is Arguably Unenforceable Under Existing State Law
Here are how things stand right now for the controversial Texas Senate Bill 4 (88-4) (“SB4”), which was passed last fall by both houses of the Texas Legislature and signed into law by Governor Abbott. You may recognize the new statute by its nickname, the “Show Me Your Papers Law.” See, e.g., “Texas’s So-Called ‘Show…
