Tax Evasion Attorney in New York

Defense Strategies in New York Tax Cases

The government bears the burden of proving willfulness beyond a reasonable doubt. That burden creates real defense opportunities. Demonstrating that a defendant made an honest mistake, misunderstood their obligations, or relied on the guidance of a tax preparer can directly challenge the prosecution’s theory of the case. Intent to evade is not presumed, and juries understand the difference between tax error and tax crime.

Several other defense approaches may apply depending on the facts:

• Suppression of Evidence: If investigators conducted unlawful searches or seizures, evidence gathered improperly can be challenged and potentially excluded
• Statute of Limitations: Charges filed after the applicable limitations period has run provide a defense
• Deficiency Disputes: If the government’s calculation of tax owed is wrong, proving the defendant actually owed less or nothing can undermine the prosecution’s case at its foundation
• Early Intervention: Engaging defense counsel before charges are formally filed allows for evidence preservation, independent investigation, and potential resolution before prosecution begins

Every case turns on its own facts. The defense strategy that applies to a federal tax evasion charge in the Southern District may differ substantially from the approach to a state criminal tax fraud case involving a business’s records. That’s why the team approach we bring to white-collar defense is particularly well suited to tax matters.

Frequently Asked Questions

What’s the Difference Between Tax Evasion & Tax Fraud in New York?

New York’s criminal statutes use the term criminal tax fraud, defined across Tax Law sections 1801 through 1806. Tax evasion typically refers to the willful failure to pay taxes owed, while criminal tax fraud covers a broader range of intentional misconduct, including false filings and fraudulent underreporting. Both require proof of willfulness. An attorney familiar with these statutes can explain exactly what charge you’re facing and what the government must prove.

Can I Be Prosecuted by Both State & Federal Authorities for the Same Conduct?

Yes. New York state and federal governments have independent jurisdiction over tax crimes, and dual prosecution is legally permissible depending on the facts. Conduct that involves both state and federal tax obligations, or that triggers an IRS Criminal Investigation Division referral alongside a state investigation, can result in parallel proceedings. This is one reason retaining a tax evasion attorney in New York early is so important.

What Should I Do If I Receive a Notice from the IRS or NYS Department of Taxation & Finance?

Contact a criminal defense attorney before responding to any inquiry, making voluntary statements, or turning over documents. What you say and what you provide in response to an investigation can be used against you. Voluntary disclosures without legal guidance can narrow your options significantly. Our firm answers calls 24/7 and offers a free consultation.

Does It Matter Whether I Hire a Criminal Defense Attorney vs. a Tax Accountant?

Yes. Criminal tax charges require criminal defense strategy. A civil tax attorney or accountant is not equipped to handle grand jury proceedings, suppression motions, plea negotiations, or trial. If you’re facing a criminal investigation or charges, you need an attorney with criminal defense experience in the courts where your case will be heard.