IRS Tax Attorney in Orange, CA


Are you concerned about a possible IRS investigation into your taxes? Do you believe that you might owe the IRS money, and they might come after you? If so, you deserve representation from an IRS tax attorney who helps everyday people defend themselves from the IRS. 


Whether you’re concerned about the possibility of errors in your tax return, a forgotten tax return, or facing criminal charges for tax evasion or fraud, understand that the IRS reserves criminal investigations for a very small percent of taxpayers. The worst-case scenario you might be imagining may be far from the reality of what you’re up against regarding your specific tax situation. Still, you are encouraged to communicate your tax issues with a tax lawyer before responding to a notice from the IRS.

What Actions Could Spark an IRS Investigation?

Taxpayers can attract unwanted attention from the IRS in several ways. Generally, criminal investigations pertain to allegations of violating the Internal Revenue Code. Some examples of crimes IRS agents crack down on include:


    • Failure to file a tax return

    • Falsifying an income tax return

    • Tax evasion or tax fraud

    • Underreporting income

    • Failing to collect employment taxes


To spark a criminal investigation, the IRS must believe that a taxpayer willfully committed any of the above offenses. In many cases, it may be difficult to prove a taxpayer willfully avoided paying their taxes. Most of the time, the IRS will work with taxpayers and their attorneys to receive payment rather than pursue a criminal case. 


However, if you’re charged with any of the above crimes, the IRS must prove that you committed the offense “beyond a reasonable doubt.” Your attorney must uncover evidence that can support an effective defense and cast doubt on their case.

How Does the IRS Launch a Criminal Investigation?

Criminal investigations begin when the IRS discovers evidence of illegal activity after completing an audit or collecting funds. The IRS also receives tips from the public, law enforcement agencies, and U.S. Attorneys Offices.


Next, special agents examine the information gathered to deduct whether a suspect may have committed a tax or financial crime. This introductory process is called a “primary investigation.” A front line supervisor overseeing the special agents must then decide whether to grant permission to develop the information further. If the supervisor approves, they get permission to launch a “subject criminal investigation.” By this point, several layers of management have determined there is enough evidence to investigate matters further.

Conducting a Subject Criminal Investigation

The special agent in charge of the investigation puts together evidence that establishes the elements of the crime. They may resort to several methods for gathering evidence, such as:


    • Interviewing third-party witnesses

    • Conducting surveillance on the suspect

    • Executing search warrants

    • Subpoenaing bank records

    • Reviewing financial data


This agent works hand in hand with IRS Chief Counsel Criminal Tax Attorneys throughout the investigation. 

Recommendations for Prosecution

At this point in the investigation, it is up to the special agent to recommend prosecution or drop the case. If there is insufficient evidence to show criminal activity, the investigation will be discontinued. If there is sufficient evidence, the agent will prepare a written report that details the evidence that supports their recommendation for prosecuting the crime. The recommendation is then forwarded to the Department of Justice Tax Division.

Should I Be Worried About a Criminal IRS Investigation?

The IRS doesn’t show leniency when pursuing criminal tax defendants. Criminal tax cases may result in significant financial penalties and a long-term prison sentence. You may be fined to the brink of bankruptcy for attempting to evade taxation. Once federal prosecutors file criminal charges, they are determined to send tax offenders to federal prison. If you’re a suspect, they will investigate you and your finances thoroughly to accomplish their goal. If you’re facing charges for tax-related offenses or believe the IRS might investigate you, don’t hesitate to contact a tax defense attorney in Orange, California, who will protect your rights.


Typically, the IRS reserves criminal investigations for taxpayers with significant assets, such as celebrities and other wealthy individuals. They rarely target the average wage earner to pursue criminal charges; instead, they prefer to negotiate with taxpayers to recoup their losses. A qualified IRS debt attorney can help you strike a beneficial deal with IRS auditors so you can move on with your life. 

Protect Your Finances with the Help of an Orange, CA Tax Lawyer

If you’re losing sleep over your tax debt, take action immediately to put your anxiety to rest. By working with a qualified tax debt lawyer, you can find a solution for your tax liability that won’t destroy your finances. Attorney Becky Rose Sebastian of Morgan Sebastian Law, PC, is an experienced attorney who can help you achieve the best resolution possible in your tax matters. You can trust her to negotiate effectively with federal and state tax agencies. To speak with Becky about your tax debt, call (866) 470-0042 to schedule a free consultation or complete our contact form.