If you are being investigated for a criminal tax offense, you might wonder what tax crime defense strategies you can assert to avoid prosecution or severe penalties. The defense you assert must be specifically tailored to the criminal charge being brought against you. Because the IRS must prove each element of your crime beyond a reasonable doubt, your goal in coming up with a winning defense should be to negate at least one of the elements of the offense. For example, a taxpayer being prosecuted for tax evasion may attempt to show that there was no additional tax due and owing, or that the unreported income was offset by unclaimed deductions or constituted a gift or nontaxable receipt. A taxpayer prosecuted under IRC ยง 7206(1) may mount a defense by arguing that the false statement was not material. Read More