Criminal Tax Defense Attorney in Sausalito, CA

Protecting Your Freedom, Finances, and Reputation

Criminal tax matters are unlike ordinary IRS disputes because the government is not just seeking payment—it may be building a case to charge you with a federal crime. Criminal tax defense focuses on preventing charges when possible, limiting exposure when an investigation is underway, and providing a strategic defense if prosecution occurs. At Samuel C. Bellicini, we help individuals, business owners, and professionals in Sausalito and beyond respond decisively to IRS-Criminal Investigation (CI) inquiries, subpoenas, interviews, search warrants, and referrals from civil audits. If you are in Marin County or the greater Bay Area and you suspect the IRS is looking at willfulness, hidden income, or payroll tax misconduct, the time to act is now.

Because early decisions can shape the outcome, we prioritize quick case assessment, secure communications, and a plan that reduces risk. Whether your concern involves underreported income, cash payments, offshore assets, or employment tax issues, you deserve counsel that understands how criminal tax cases develop—and how to stop mistakes before they become evidence. For related disputes that may start as non-criminal, see our tax audit representation and tax controversy services.

Take the first step toward resolving your case with a skilled Sausalito criminal tax defense lawyer. Reach out or call (415) 298-7284 now to set up your consultation.

Criminal Tax Defense and When to Get an Attorney

Criminal tax defense is the legal representation of a person or business facing potential or filed criminal allegations involving federal or state tax laws. Common issues include tax evasion, filing false returns, failure to file, payroll tax fraud, or actions interpreted as willful concealment of income or assets. The key word is willful: the government typically must show intentional wrongdoing rather than mere negligence. A criminal tax attorney’s job is to protect your rights, manage communications with investigators, develop facts that undermine willfulness, and pursue resolutions that avoid indictment or reduce charges.

You should contact an attorney immediately if you receive a visit or call from IRS-CI, learn that agents want an interview, receive a subpoena, or are told your case is being “referred” for criminal review. You also need counsel if your civil audit involves badges of fraud, large unexplained deposits, bookkeeping irregularities, or payroll tax noncompliance. If you’re still in the civil stage but concerned about potential exposure, proactive legal advice can help you avoid self-incrimination and prevent “helpful” explanations from becoming damaging statements. Next step: call our Sausalito office to evaluate risk and create a response plan before you speak to anyone.

How to Respond to an IRS Criminal Investigation for Tax Fraud

If you suspect an IRS criminal investigation, your first priority is to stop direct contact and preserve your defenses. Do not guess, improvise, or “clear things up” informally—criminal tax cases are built from documents, admissions, and patterns that can be misinterpreted or taken out of context. You should retain counsel so communications can be handled strategically and, when appropriate, through counsel-to-government channels. In many situations, we can coordinate document gathering, identify exposure areas, and manage what is produced, when it is produced, and how it is explained.

Practical steps include preserving records, avoiding alterations to accounting files, and documenting how your books and returns were prepared. If investigators have questions about business cash flow, deposits, 1099 reporting, payroll, or deductions, you want a controlled and consistent narrative supported by evidence—not memory-based explanations. Samuel C. Bellicini can help you develop a plan for responding to requests, preparing for interviews, and pursuing resolution options that minimize the chance of charges. Schedule a confidential consultation with our firm before making any statement to IRS agents.

Penalties and Possible Outcomes of Tax Evasion

Whether a person goes to jail for tax evasion depends on the alleged conduct, the amount of tax loss, proof of willfulness, and how the case is handled from the beginning. Federal charges can carry serious consequences, including prison time, probation, substantial fines, restitution, and supervised release. Even when incarceration is avoided, the collateral damage can be severe—professional licensing issues, employment consequences, immigration concerns, and long-term reputational harm. The government also often seeks financial recovery, which may include civil assessments alongside criminal resolutions.

Penalties vary by charge (for example, tax evasion versus filing a false return versus payroll tax crimes), and sentencing can be influenced by the federal guidelines, cooperation issues, and the strength of defenses. A strong defense strategy focuses on challenging intent, reconstructing accurate tax calculations, identifying reliance on professionals, and addressing recordkeeping explanations. If your matter includes payroll issues, we may also coordinate strategies for the civil side, including assessments and collections support through payroll tax defense. Reach out to us for a risk analysis tailored to your facts so you can make informed decisions about exposure and strategy.

Civil Tax Audit vs. Criminal Tax Prosecution—What Triggers IRS-CI

A civil tax audit is designed to determine the correct tax and assess additional tax, penalties, and interest. A criminal tax prosecution, by contrast, is intended to punish alleged criminal conduct and deter future violations. The distinction matters because civil auditors may ask questions that feel routine, but certain answers or documents can prompt a referral to IRS-CI if fraud indicators appear. In practice, some criminal matters begin as civil examinations, then evolve when the government believes there are affirmative acts of concealment or intentional misstatements.

Common triggers for IRS criminal investigations include consistent underreporting of income, unreported cash receipts, false or inflated deductions, multiple years of non-filing, payroll tax irregularities, offshore account issues, and tips from former employees, partners, or spouses. Banking patterns that conflict with reported income, large cash transactions, and “two sets of books” allegations are especially dangerous. To avoid mistakes, do not destroy documents, do not alter bookkeeping after learning of an inquiry, and do not provide speculative explanations—these actions can look like consciousness of guilt. If you have an ongoing audit in Marin County or the Bay Area with sensitive issues, consult counsel immediately and consider our IRS audit help to reduce the chance of escalation.

How IRS-CI Investigates and What to Expect

Yes, you can be charged with tax fraud for underreporting income or failing to report cash payments if prosecutors believe the conduct was willful and part of a pattern. This can arise in cash-heavy businesses, independent contractor arrangements, side income, online sales, or situations where deposits exceed reported revenue. IRS CI agents often use indirect methods to analyze income, such as bank deposit analysis, net worth methods, lifestyle comparisons, and third-party records from payment processors, vendors, and customers. They also review emails, invoicing systems, accounting logs, and payroll records to identify inconsistencies.

During an investigation, you may see document requests, contact with your bank or third parties, and efforts to interview you, employees, or bookkeepers. Interviews are not casual conversations; they are designed to gather admissions and lock in statements that can be compared to documents later. You should not speak to IRS agents without a lawyer in a criminal tax case. Even truthful statements can be misunderstood, and incomplete answers can be portrayed as deceptive. Have Samuel C. Bellicini communicate with the agents, prepare you for any interview, and determine whether an interview should occur at all.

Payroll Tax Fraud Defense, Trust Fund Recovery Penalty Exposure, and Voluntary Disclosure Options

Payroll tax cases are aggressively pursued because employment taxes are considered “trust funds” held for the government. Allegations may involve failure to remit withheld taxes, misclassifying employees as contractors, paying wages off the books, or using payroll funds to cover operating expenses. On the civil side, the IRS may assert the Trust Fund Recovery Penalty (TFRP) against owners, officers, or anyone deemed a responsible person who willfully failed to pay. On the criminal side, investigators may look for evidence of intentional diversion, falsified payroll records, or repeated noncompliance across quarters.

A strong defense requires a dual-track approach: addressing the civil exposure while preventing criminal escalation. That may include clarifying responsibility and authority, documenting cash-flow realities, showing good-faith efforts to pay, disputing willfulness, and correcting classification or reporting issues. In some circumstances, voluntary disclosure may reduce criminal risk by proactively coming forward before the government has initiated a criminal inquiry, typically involving truthful disclosure, cooperation, amended filings, and payment arrangements. Voluntary disclosure is fact-specific and timing-sensitive, and doing it incorrectly can create additional exposure—so it should be evaluated with counsel first. If you have payroll tax concerns or unfiled returns, ask about Trust Fund Recovery Penalty defense and whether voluntary disclosure may be appropriate for your situation.

Speak with a Sausalito Criminal Tax Defense Lawyer Before BEfore the IRS Contacts You

If IRS Criminal Investigation is involved—or you fear it may be—every interaction matters. Samuel C. Bellicini provides focused criminal tax defense in Sausalito for individuals and businesses facing tax fraud allegations, tax evasion exposure, payroll tax investigations, and CI interviews. The next step is simple: contact our office to request a confidential consultation so we can assess your risk, coordinate a response strategy, and take control of communications with the government. When your freedom and future are on the line, don’t wait to get qualified legal guidance.

For dedicated legal assistance, connect with our qualified criminal tax defense lawyer in Sausalito. Contact (415) 298-7284 to arrange your consultation right away.