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Tax Evasion / Tax Fraud

Many Americans fear being the subject of an audit by the Internal Revenue Service (IRS), but an audit can become much worse when the agency suspects that a person has engaged in tax fraud. In certain cases of alleged tax fraud, the IRS may be able to impose a civil penalty that includes interest.

However, the IRS could also refer a case to its criminal investigation unit if the agency believes that an individual has violated federal tax laws. If the IRS alleges that a person has violated any of the tax evasion crimes listed under the Internal Revenue Code, then the potential penalties he or she faces are remarkably severe.

Dallas Tax Evasion Lawyer

If you are being audited or accused of any kind of federal tax violation, you should immediately seek legal representation. The Law Offices of Richard C. McConathy assist clients who are being investigated by the IRS or have been charged with tax crimes in Collin County, Denton County, Dallas County, Tarrant County, and nearby areas of North Texas.

Our Fort Worth tax fraud attorneys fight on behalf of residents in Flower Mound, McKinney, Southlake, Highland Park, Plano, Hurst-Euless-Bedford, Richardson, Mesquite, and Denton as well as many other surrounding communities. We offer a free, confidential consultation that will allow our firm to review your case when you call (972) 233-5700 today.


Texas Tax Fraud Information Center


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Conspiracy to Commit Offense or to Defraud United States (Title 18 U.S. Code § 371)

This general conspiracy statute makes it a criminal offense if two or more people form an agreement to defraud the United States or any agency thereof (usually the IRS in tax cases) in any manner or for any purpose. An alleged offender can be convicted even if he or she was incapable of committing the underlying substantive crime or that underlying offense was not committed. A conspiracy conviction is punishable by up to five years in prison and/or a fine of up to $250,000 for individuals or $500,000 for corporations.


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Attempt to Evade or Defeat Tax (Title 26 U.S. Code § 7201)

This statute addresses two forms of tax evasion: Willful attempts to evade the imposition of a tax or the payment of a tax. Many people commit the former offense by filing a false return that claims deductions the alleged offender was not entitled to and/or omits income. The latter offense involves either the establishment of a tax being due either through IRS imposition or the alleged offender’s own reporting, but the alleged offender concealed money or assets that could have been used to pay the tax. A conviction is punishable by up to five years in prison and/or a fine of up to $250,000 for individuals or $500,000 for corporations, as well as the costs of prosecution.


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Willful Failure to Collect or Pay Over Tax (Title 26 U.S. Code § 7202)

An alleged offender violated this statute if he or she willfully fails to collect, account for, and pay trust fund taxes. A conviction is punishable by up to five years in prison and/or a fine of up to $250,000 for individuals or $500,000 for corporations, as well as the costs of prosecution. However, if the alleged offender monetarily gained from a commission of the offense or a person other than the alleged offender suffered financial loss, then the alleged offender can be up to twice the gross gain or twice the gross loss, whichever is greater.


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Willful Failure to File Return, Supply Information, or Pay Tax (Title 26 U.S. Code § 7203)

Under this statute, an alleged offender commits a violation if he or she fails to pay a tax, file a return, keep records, and supply information required by law. A misdemeanor conviction is punishable by up to one year in prison and/or a fine of up to $100,000 for individuals or $200,000 for corporations, as well as the costs of prosecution. However, violations involving returns relating to cash received in trade or business, etc. under Title 26 U.S. Code § 6050I are considered felonies and may be punishable by up to five years in prison and/or a fine of up to $250,000 for individuals or $500,000 for corporations, as well as the costs of prosecution.


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Fraudulent Withholding Exemption Certificate or Failure to Supply Information (Title 26 U.S. Code § 7205)

An alleged offender commits this violation when he or she has a legal duty to supply information to an employer and willfully supplies false or fraudulent information or fails to supply information that would have increased the taxes withheld. This statute deals with crimes relating to withholding wages or backup withholding on interest and dividends, but it is most commonly applied to crimes involving a “Spies evasion” (when an alleged offender claims to be exempt from withholding because he or she incurred no tax liability in the preceding year and anticipated none in the current year) or false allowances for credits and itemized deductions that reduce or eliminate the amount of taxes withheld. A conviction is punishable by up to one year in prison and/or a fine of up to $100,000 for individuals or $200,000 for corporations.


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Fraud and False Statements (Title 26 U.S. Code § 7206)

There are five different types of violations under this statute:

The first two areas covered under this statute (relating to false or fraudulent statements that an alleged offender makes to the IRS or aids or assists a taxpayer in making to the IRS) are the more common offenses, but any conviction under this statute can be punishable by up to three years in prison and/or a fine of up to $250,000 for individuals or $500,000 for corporations, as well as the costs of prosecution.


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Fraudulent Returns, Statements, or Other Documents (Title 26 U.S. Code § 7207)

If an alleged offender delivers or discloses to any officer or employee of the IRS any list, return, account, statement, or other document he or she knows to be false or fraudulent, this is a violation punishable by up to one year in prison and/or a fine of up to $100,000.


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Attempts to Interfere With Administration of Internal Revenue Laws (Title 26 U.S. Code § 7212)

This statute prohibits individuals from corruptly or by force or threats of force to interfere, obstruct, or impede with any officer or employee of the United States who is acting in an official capacity. A violation is punishable by up to three years in prison and/or a fine of up to $250,000 for individuals or $500,000 for corporations. The statute also prohibits people from forcibly rescuing, causing to be rescued, or attempting to be rescued any property after it has been seized under this title. This violation is punishable by up to two years in prison and/or a fine of up to $250,000 for individuals or $500,000 for corporations or double the value of the property rescued, whichever is the greater.


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Find a Tax Fraud Lawyer in Fort Worth TX

Are you currently under investigation for or have you been charged with a federal tax crime? You will want to make sure that you have thoroughly experienced and highly skilled legal counsel.

The Law Offices of Richard C. McConathy handles these types of cases for clients in such areas as Carrollton, North Richland Hills, Frisco, Irving, University Park, Arlington, Allen, Grand Prairie, Lewisville, and Mansfield as well as many other areas in North Texas. You can have our Dallas tax evasion attorneys review your case as soon as you call (972) 233-5700 to schedule a free consultation.

Meet Our Attorneys

Brian Bolton and Richard McConathy

Years of experience in defense have merited Brian Bolton and Richard McConathy recognition as Rising Stars from Texas Monthly Magazine.

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Office Locations

Primary Location

A

15110 North Dallas Pkwy #400
Dallas, TX 75248

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Secondary Locations

B

5068 W Plano Pkwy #300
Plano, TX 75093

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C

5700 Granite Parkway, Suite 200
Plano, TX 75024

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D

1333 W McDermott Dr #200
Allen, TX 75013

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E

777 Main St #600
Fort Worth, TX 76102

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F

1308 Teasley Lane, Suite 116,
Denton, TX, 76205

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All meetings are by appointment only.