TAX FRAUD & TAX CRIMES

Tax fraud and tax evasion are serious crimes.  Being the target of or a witness in an investigation by IRS Criminal Investigation (CI) or of a Department of Justice grand jury investigation in a tax cases is a serious matter.  The consequences of conviction can include lengthy prison sentences, fines and restitution orders.  Robert Horwitz was the first attorney in the U.S. Attorney’s Office, Tax Division, in Los Angeles, to successfully prosecute a criminal tax case, U.S. v. Schulman.  Since entering private practice, he has represented clients in federal and state criminal tax, structuring, bank fraud, and related cases.  

Defending a client who is accused of a tax crime requires skills, experience and knowledge that many tax controversy attorneys do not have.  The overwhelming majority of criminal tax cases that are referred for prosecution to the Department of Justice result in convictions, often through plea deals.  To successfully represent a client in a criminal tax case requires knowing how to conduct a parallel investigation to uncover facts favorable to the defense, marshalling these facts to persuade CI not to make a criminal referral or the Department of Justice not to prosecute, negotiating a favorable plea agreement if necessary and trying a complex white collar criminal tax case. 

Robert Horwitz has appeared on a number of panels concerning criminal tax cases.   He has written extensively on criminal tax matters, including restitution in criminal tax cases and the potential effect of the plea agreement by Credit Suisse Bank, and has made presentations to the Department of Justice Tax Division, IRS Chief Counsel and the Department of Treasury on criminal tax matters as part of the California Tax Bar’s DC Delegation.