Tax fraud is the act of avoiding paying taxes or limiting paying taxes through illegal ways. Usually this involves filing a false tax return, tax evasion, filing false documents, failure to collect employment or sales taxes, failure to pay taxes, and failing to file a tax return (California Revenue and Taxation Code Section 19705(a) and Section 19706). For many years now, starting with the infamous Al Capone, many individuals that are accused of some type of financial crime are also accused of tax evasion, since both go hand in hand. Many cases involving Healthcare Fraud, Mail and Wire Fraud, as well as Money Laundering, also involve the act of Tax Evasion. The investigation in these types of cases is usually initiated by the enforcement arm of the Franchise Tax Board and thereafter prosecuted by the District Attorney’s office. The penalties for committing tax evasion or tax fraud range from county jail up to 3 years in state prison for each violation.
Recently, our client was charged with 12 counts of tax evasion and tax fraud in the amount that was slightly over $7,000,000. After an exhaustive investigation and intense negotiations that lasted over a one year period, we secured a negotiated settlement wherein our client was not sentenced to any jail and was ordered to pay $500,000 at the time of sentencing and perform 270 days of community labor.