There are basically two kinds of tax evasion; the willful attempt to evade or defeat the assessment of a tax, and the willful attempt to evade or defeat the payment of a tax. In sophisticated, high level marijuana cases tax evasion allegations are often made by the government. Essentially the government alleges a defendant didn’t report or underreported their earnings from the sales and distribution of marijuana and this constitutes tax evasion.
The government must demonstrate the existence of a tax due and owing, i.e., a tax deficiency, to prove tax evasion. The government must prove the criminal tax adjustments include evidence of criminal intent. The government often brings in IRS CID [criminal investigation division] agents to assist them in tracing assets and money in these complex cases. Kresta Daly and the criminal defense attorneys at Barth Daly LLP have substantial experience in successfully defending people. They bring with them not only years of experience but also a top team of experts including forensic accountants, technology experts and investigators to assist in building a winning defense in these cases.
Call Federal Criminal Defense Lawyer Kresta Daly – (916) 440-8600.
Defending against criminal tax allegations, particularly when they are coupled with marijuana charges requires experience. Kresta Daly has been defending complex criminal cases for nearly 20 years. She has tried countless cases in federal and state court.
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.