Over the past decade, the IRS has increased its prosecution of individuals for tax evasion and other tax crimes, and criminal penalties for evading taxes have been enhanced. In addition to tax evasion, the IRS may investigate and prosecute the failure to file a tax return, making a false statement on a tax return, or failing to pay employment taxes. Our firm has experience representing numerous individuals and businesses who have been investigated for and/or charged with tax offenses. Criminal tax investigations may be initiated by a complaint to the IRS, by a referral from a civil revenue agent, or by information that becomes public in civil litigation. Federal tax investigations are conducted by IRS-CID (Criminal Investigation Division) agents. Many such investigations are initiated by the issuance of a grand jury subpoena for documents or testimony. We have represented many individuals and companies in this area.