NYC Tax Advocates

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Specializing in IRS and NYS Tax Representation. Workers Compensation Audits, Payroll, Sales and Income Tax representation for Businesses, Individuals, Restaurants and Construction Companies. Civil and Criminal Workers Comp Audit representation includes: NYSIF Examinations, Premium Disputes, Employee Misclassification, Underreporting, Unreported Income, and Failure to Keep Accurate Payroll Records.

Thursday, October 6, 2016

BEATING THE RAP! Winning Tax Audit Strategies


Selig & Associates
Kicking Ass and Taking Names

Before we review a single piece of paper, says David Selig of Selig & Associates, we endeavor to have a true “heart-to-heart” with our client. If all goes well, we’ll review their tax returns. If it’s really a serious matter, we’ll conduct a forensic examination, including a detailed analysis of bank deposits, lifestyle and spending habits. With this information, my colleague Attorney Bradley Dorin can readily identify and assess the likelihood of criminal charges. We even investigate the Agent who’s been assigned to the audit. Because some Revenue Agents receive special training, and will attempt to obtain information that may be used for criminal prosecution after the audit has begun. If necessary, we assert all applicable privileges, says Attorney Dorin, including the Attorney-Client Privilege, the Federally Authorized Tax Practitioner Privilege, which only applies to tax advice in non-criminal tax matters. IRC §7525, Fifth Amendment Privilege, Joint Defense Privilege and the assertion of Spousal Privileges. And if the situation calls for it, we’ll even request that a proper record be kept throughout the examination - and we’ll strive to protect you from making damaging statements that the IRS agent will surely record. After the examination has wrapped up we’ll obtain a copy of the record including IRS agent’s notes, say Selig, and we’ll go over these notes with a fine-tooth comb.  

Seven signs that your Case is going Criminal

1.     The Revenue Agent seems unduly interested in your net worth and bank records.
2.     The Revenue Agent mysteriously disappears. See: United States v. Tweel, 550 F.2d 297 (5th Cir. 1977)
3.     The Revenue Agent makes contact with third parties.
4.     The Revenue Agent obtains search and seizure warrants
5.     The Revenue Agent asks about your “intent” etc.
6.     The Revenue Agent makes excessive copy requests.
7.     You receive summons or subpoenas for records 

Seven Tax Crimes that can Ruin your Day

IRC § 7201 – Willful attempt to evade or defeat tax (evasion)
IRC § 7202 – Willful failure to collect or pay over tax (employment tax)
IRC § 7203 – Willful failure to file a return, supply information or pay tax due
IRC § 7206 – Fraud or false statements (including aiding or assisting in preparation of false returns)
IRC § 7212 – Willful attempt to interfere with administration of internal revenue laws (obstruction)
18 USC § 286 – Conspiring to defraud the government
18 USC § 371 – Conspiring to commit offenses to defraud the government





1 comment:

Selig & Associates is a boutique Tax Representation and Risk Management Firm specializing in unpaid tax obligations and commercial insurance coverage

  Tax Advocacy      Federal Tax Practitioner, CPCU and Attorney. Practicing before the Internal Revenue Service and New York State Departmen...