Questions You Should Ask When You Hire A Criminal Tax Attorney?
As a federal criminal investigator, part of the job was conduct an initial interview of the subject of a criminal investigation. Most of the time, this was a cold call, whereby another special agent and I would find the right time and place to give the subject the news that we are looking into whether or not to recommend prosecution. Because IRS has sole jurisdiction in criminal tax violations, the investigation most likely involved tax crimes. I would explain why there is an investigation and the process so they would know what to expect. This wasn’t an audit but a serious matter that they needed to address. Invariably, they would ask “Do I need an attorney?” My answer would be “yes.” And their second question would be “I don’t even know who to ask. Who do you recommend?” I, of course, knew many good attorneys, but I couldn’t recommend any particular attorney. Instead, I told them that my recommended method was sound but not foolproof. If they found an attorney that could say “yes” to the following questions, they could be comfortable in their choice:
Has The Attorney Worked With The Special Agent Before?
Criminal tax investigations are a specialized niche in the world of white-collar crimes. In some cases, the subject who never asked me for a recommendation would hire a civil attorney which would drive me crazy because criminal tax investigations are a different world than civil litigation. Every… single…. time…., the civil attorney was replaced with a criminal tax attorney, after many months of frankly wasting the investigator’s time, but that is a topic for a different blog post. Because criminal tax violations are a niche, there are very few criminal tax attorneys practicing in federal court. It is a small world in that space. Either the agent sees them in court, hears about them in the office, or knows them personally because the agent is in contact with them throughout your career. Either way, they are a known commodity. Within a few years, every IRS special agent could tell you who the criminal tax attorneys are that practice in their local federal courthouse.
Does The Attorney Know The Federal Prosecutor By Name?
Just like criminal tax attorneys, the number of federal prosecutors who specialize in criminal tax violations are also a niche. I have found that without a doubt a good relationship with the federal prosecutor goes a long way. The level of respect between prosecution and defense pays dividends for the defendant. There isn’t any gamesmanship, bravado and insulting rhetoric. Just a casual conversation, sometimes spirited, but never insulting. Prosecutors expect defense attorneys to push back; that is what they get paid for. Both sides are looking for a reasonable resolution. If they can’t agree on points of law or the weight of the evidence, then they can fight it out in court. Sometimes minds can be changed after some thought is given over a period of time. If a criminal defense attorney knows the federal prosecutor by name and knows the name of the prosecutor’s spouse and kids, then that is a good sign. Prosecutors who don’t like particular defense attorneys aren’t amiable to sharing other details of their lives. It takes years to build a relationship.
Does the Attorney Know The Location Of The Courthouse Restrooms?
If an defense attorney knows where all the restrooms are at, that is also a good sign. It tells you that they are experienced, know the temperament of the judges, probably know the judges’ clerks by first name, and know where the courtrooms are located. The attorney has been around long enough to get comfortable in the courtroom, and believe me it shows. Also federal judges are respectful to all attorneys, but there is a level of comfort for the face they know versus the face they don’t know. It is just human nature, and it cuts both ways. I’ve seen attorneys who don’t have great reputations to try to be “cute” in their arguments, only to hurt their client even more. Those impressions in court do linger.
Summary
For federal criminal tax cases, the stakes are high. Livelihoods, reputations, personal freedom and finances can be in jeopardy. Tax crimes typically result from the defendant earning a high income but evading the required taxes. Hiring a good criminal tax attorney is a priority, but the defendant only gets one chance to hire a good one. These questions could help a defendant in making the better choice.
If you have a need for a forensic accountant or want a good criminal tax attorney recommendation, Nordlander CPA, PLLC can help. Located in the Greensboro NC area, the firm is a boutique forensic accounting and tax resolution firm that helps clients with their complex financial matters.