Criminal Tax Representation in San Francisco

When the IRS believes a taxpayer acted willfully, not accidentally, what starts as an audit can escalate into a criminal tax matter with high-stakes consequences. For San Francisco business owners, executives, founders, and high-net-worth individuals, criminal tax exposure can appear quickly: an aggressive audit, a surprise visit from an IRS special agent, a subpoena, or a target letter connected to a broader investigation.

At Moskowitz LLP, our team of experienced tax attorneys, CPAs, and enrolled agents provides criminal tax legal representation for San Francisco individuals and businesses from sensitive audits and IRS Criminal Investigation (CI) matters through pre-indictment advocacy, strategic resolutions, and litigation when necessary. Our goal is to protect your rights, control risk, and guide each step carefully because in criminal tax matters, preventable missteps can become permanent problems.

Critical point: In a Criminal Tax matter, your statements, records, emails, and even “helpful” explanations can become evidence against you. If IRS Criminal Investigation Division (CID) contacts you, it’s best to have experienced criminal tax attorneys involved to respond for you. You absolutely have no duty to speak or respond to the IRS yourself.

Reach out by calling 415-394-7200 or filling out our confidential contact form to talk through your concerns. Our office is located at 333 Bush St, Floor 21, San Francisco, CA 94104.

Criminal Tax Representation vs. Civil Tax Help

“Criminal Tax” refers to investigations and prosecutions alleging willful violations of federal tax laws, which can lead to your imprisonment, massive monetary penalties and evidence against you in an IRS civil case against you.

Unlike civil disputes which may involve audits, penalties, or collections,. Criminal Tax matters can involve, but are not limited to:

• CID investigations and referrals
• Indictment and federal prosecution
• Restitution, substantial fines, and incarceration
• Long-term collateral consequences (business disruption, licensing issues, reputational harm, and more)

Criminal Tax matters often develop from:

• A civil audit that reveals fraud indicators (“badges of fraud”)
• A referral to IRS Criminal Investigation Division (CID)
• Information from banks, employers, third parties, whistleblowers, or cooperators
• Parallel scrutiny involving promoters, return preparers, or business entities

IRS Criminal Investigation Division (CID) Representation

IRS CID is the division responsible for criminal tax investigations. Once CID is involved, the focus typically shifts from “fixing an audit” to building a case.

Representation in CI Investigations

Moskowitz LLP represents clients throughout CID investigations, including, but not limited to:

• Early risk assessment and strategic planning
• Handling communications with special agents (IRS agents that work in the CID) and federal investigators
• Protecting constitutional rights and privilege issues
• Coordinating document productions and responses to summonses/subpoenas
• Developing defenses to allegations of willfulness
• Pre-indictment advocacy with investigators, prosecutors and other government representatives, when appropriate

CI investigations can last months or longer. Our representation is designed to help clients make disciplined decisions during the investigation and avoid steps that unintentionally strengthen the government’s theory.

Responding to IRS Special Agent Inquiries

If an IRS special agent contacts you by phone, letter, or unannounced visit treat it as a serious criminal tax indicator. You have NO duty to speak to them. You instead need to speak to us, Moskowitz LLP, experienced tax attorneys familiar with criminal tax prosecutions. You must not speak to anyone other than an attorney because only attorneys have “attorney-client privilege” (which, by law, keeps secret what you tell the attorney and what the attorney tells you). Speak to anyone other than an attorney, such as your CPA, mother, best friend, and that person (or persons) can be called to testify against you.

What we help you do immediately

• Clarify the nature of the inquiry and your status (witness or target). The “target” is the person the government wants to prosecute and put in prison.  The “witness” helps the government in their prosecution.  Be aware that a person can start out as a “witness” and then turn into a “target”.
• Establish counsel-only communication pathways
• Prevent harmful interviews or informal “explanations”
• Create a controlled, defensible approach to information requests and document handling
• Reduce exposure from mistakes likely to be made by non-experienced tax attorneys.

Do not meet with a special agent unrepresented. In Criminal Tax matters, even “minor” inaccuracies can become a separate allegation or be used to infer willfulness. A person can be sentenced to years in prison for making a “false statement”.

Target Letter Representation and Grand Jury Inquiry Responses

A target letter or grand jury inquiry can signal that prosecutors believe they have substantial evidence or are building toward an indictment. These are moments where experienced Criminal Tax representation is essential.

Moskowitz LLP assists with:

• Immediate exposure assessment and likely charge theories
• Strategy and communications with the U.S. Attorney’s Office (when appropriate)
• Subpoena response
• Proffer strategy and risk management (when strategically appropriate)
• Coordinating strategy in matters involving parallel civil and Criminal Tax proceedings, which are extremely likely

ERC Criminal Fraud Representation (Taxpayers and Promoters)

Employee Retention Credit (ERC) enforcement has become a high-risk area. Criminal investigations may involve allegations that a claim was fabricated, inflated, or knowingly improper and can target both taxpayers and promoters/return preparers.

We represent:

• Businesses accused of submitting false or inflated ERC claims
• Owners/executives facing willfulness allegations tied to claim filings
• Promoters, preparers, and consultants alleged to have induced improper claims
• Clients dealing with parallel civil audits, repayment demands, and Criminal Tax exposure

ERC Criminal Tax matters may be document-intensive and time-sensitive, involving eligibility analyses, payroll records, marketing materials, communications, and representations made on filings. Early representation helps protect to keep the record accurate.

Voluntary Disclosure Representation

In some cases, taxpayers may reduce Criminal Tax risk through voluntary disclosure and structured remediation, particularly when issues are discovered before the government initiates contact or obtains key information.

We help evaluate:

• Whether voluntary disclosure may be viable under your facts
• Timing and risk factors
• The safest pathway to correct filings and address exposure
• How to manage documents, narratives, and supporting records

Voluntary disclosure is not automatic protection; it may be the admission that puts you in prison. Strategy matters, and missteps can increase Criminal Tax exposure.

Tax Evasion and Fraud Representation

Criminal Tax investigations frequently center on alleged tax evasion or tax fraud, including underreporting income, concealing assets, or creating false documentation, or making false statements.

Representation for tax evasion allegations

Tax evasion theories commonly involve the government trying to prove:

• A tax deficiency existed
• The taxpayer committed affirmative acts to evade
• The conduct was willful

Our representation focuses on the facts, intent, and applicable legal standards while challenging assumptions, indirect proof methods, and weak links in the government’s narrative where appropriate.

Representation for fraudulent filings and aiding-and-abetting allegations

Criminal Tax exposure isn’t limited to the taxpayer. Investigations may also target:

• Return preparers
• Business partners
• Employees handling books/payroll
• Consultants or advisors
• Anyone alleged to have aided, assisted, or caused a false filing

We represent clients facing allegations involving:

• False or fraudulent returns
• False statements in filings or during investigations
• Aiding and abetting or assisting in improper tax filings

Whistleblower and Cooperator Representation

Some Criminal Tax matters expand due to whistleblowers, cooperators, or informants including former employees, business partners, competitors, or other third parties with access to records or communications, former spouses, or people who “think they know something”.

Moskowitz LLP represents clients who are:

• Responding to allegations triggered by a whistleblower report
• Managing exposure when a co-defendant or associate is cooperating
• Protecting their interests as the investigation widens
• Evaluating cooperation or proffer options (when legally and strategically appropriate)

Because cooperators can shape the government’s narrative early, timely representation is essential.

Our Approach to San Francisco Criminal Tax Representation

Criminal Tax matters often move quickly at the start, then unfold over time through investigative pressure. Our representation is designed to:

• Stabilize the situation and prevent errors
• Control communications and preserve defenses
• Build a factual record
• Pursue resolution paths that reduce or avoid criminal charges when possible
• Prepare aggressively for litigation when necessary

Speak With a San Francisco Criminal Tax Attorney Today!

If you’ve been contacted by IRS Criminal Investigation Division (CID), received a target or witness letter, learned of a grand jury inquiry, or suspect Criminal Tax exposure (including ERC-related allegations or think a civil audit may turn criminal), it’s in your best interest to have an experienced tax attorney involved immediately. Sometimes very early intervention by an experienced tax attorney may prevent a situation or case from going criminal at all.

Contact our team of experienced tax attorneys, CPAs and enrolled agents at Moskowitz LLP through our confidential contact form to discuss criminal tax representation and next steps, or call 415-394-7200.