Heurlin Sherlock
1636 North Swan Road
Suite 200
Tucson, Arizona 85712

Administrative Law
Business Formation
Business Litigation
Financial Exploitation - Elder Abuse
IRS Criminal Investigations
Local Counsel
Property Foreclosure
Securities Investments
Security Clearance
Securities Regulatory Investigations

IRS Criminal Investigations

The Internal Revenue Service (IRS) is a bureau of the United States Department of Treasury charged with administering and enforcing the internal revenue laws.  In 2005 alone, the IRS Criminal Investigation Division (CID) initiated 4,269 investigations.  These investigations were for: tax fraud, insurance fraud, excise tax fraud, gaming, abusive return preparers, corporate fraud, money laundering schemes, and narcotics enforcement.  Sixty-seven percent of those investigations resulted in a recommendation for prosecution.  Fifty percent of those recommended prosecutions resulted in criminal convictions.
An IRS investigation, especially a CID investigation, is a very serious matter that requires appropriate representation.  An IRS criminal investigation is different than an audit.  In an audit, the IRS is attempting to determine if you have correctly reported your tax liability.  In a criminal tax investigation, the government is preparing a case so that the U.S. Attorney can prosecute you and possibly put you in prison. The IRS often will contact people directly by surprise and without prior notice.  Under no circumstance should you talk with or attempt to deal, in any way, with the IRS. You are not required to answer any questions or help the IRS to prosecute you. The IRS is not there to help you.  Anything you say to the IRS will be used against you.  You cannot take back what has already been said.

CID investigators are federal agents trained in law enforcement and often are certified public accountants.  When a CID agent completes an initial investigation and recommends prosecution of an individual, there are often two levels of review by IRS attorneys before approval of prosecution.  After the IRS approves prosecution at its highest level, the case is forwarded to the United States Department of Justice Tax Division in Washington, DC, where federal prosecutors, specializing in criminal tax violations, review the case and decide whether or not to authorize prosecution. If the Department of Justice Tax Division in Washington approves prosecution, the case is sent to the local United States Attorney's Office with the direction that the individual or individuals be indicted and prosecuted for the offenses alleged.

Because the IRS uses a multi-tiered prosecution approval process, having a strong advocate to help you through this process is crucial.  Early representation is crucial.  Having an advocate who can help persuade the IRS not to prosecute you at an early stage is much better than having to defend a case in front of a federal jury. 

The IRS has tremendous resources and vigorously prosecutes criminal tax cases.  The consequences of a criminal tax violation are severe.  Do not take a chance when it comes to your representation.  Heurlin Sherlock can help you through this process. 

Through our extensive white collar criminal defense experience, Heurlin Sherlock has collaborated with specialists in other fields to defend those accused of tax-related and other economic crimes.  These relationships allow Heurlin Sherlock to present a thorough defense in an efficient and cost-effective manner.  This collaboration is important given the increasing emphasis on federal and state cooperation in investigation and enforcement.

Heurlin Sherlock attorneys will aggressively defend you from prosecution for any of these alleged crimes: tax evasion, failure to collect taxes, failure to pay over-taxes to the IRS, failure to file a return, failure to supply information to the IRS, failure to pay tax owed, false returns, submitting false documents, attempts to interfere with administration of internal revenue laws, false statements, false claims, perjury, mail fraud, money laundering, and conspiracy to commit any of the foregoing crimes. 

Bruce R. Heurlin, one of the firm’s founding shareholders, began his career at the United States Department of Justice and later became an Assistant United States Attorney.  Bruce Heurlin worked as both a federal criminal prosecutor and in the U.S. Attorney’s Office Civil Section.  Bruce Heurlin has years experience as an attorney, arbitrator, judge pro tem, and mediator.  For years, Bruce Heurlin has been recognized as one of the Best Lawyers in America and one of the Best Lawyers in Tucson and a Southwest Super Lawyer.

Heurlin Sherlock will provide you with the highest quality representation to help you through the process of an IRS investigation. For an initial consultation of your case, please call Heurlin Sherlock or visit our website at www.aztoplawyers.com.