Tax Evasion Attorney in Houston

Federal Criminal Tax Defense for Houston & the Southern District of Texas

Federal tax investigations can develop for months before charges are filed. A person may first learn the government is investigating through contact from IRS Criminal Investigation, a grand jury subpoena, a target letter, or another request for records or testimony.

At The Law Offices of Jed Silverman, we defend individuals under investigation or facing charges for federal tax crimes in Houston and throughout Texas. Our attorneys handle serious federal criminal cases, and when you contact our firm, you can speak directly with an attorney about the investigation and your options.

Early representation can help you understand the scope of the investigation, respond appropriately to government inquiries, and evaluate potential defense issues before charging decisions are made.

What Federal Tax Evasion Actually Means

Tax evasion under 26 U.S.C. §7201 is a federal felony punishable by up to five years in prison, along with potential fines, prosecution costs, and other financial consequences.

To convict someone of tax evasion, the government generally must prove three elements beyond a reasonable doubt:

• A tax deficiency: Tax was legally due and owing.
• Willfulness: The defendant voluntarily and intentionally violated a known legal duty.
• An affirmative act of evasion: The defendant took some action intended to evade the assessment or payment of tax.

The affirmative-act requirement is important because a failure to file or pay does not automatically establish felony tax evasion.

A willful failure to file a required return may be prosecuted under 26 U.S.C. §7203. A failure to file accompanied by additional affirmative acts of evasion, however, may support a §7201 charge. Filing a materially false tax return can also lead to charges under 26 U.S.C. §7206, which does not require the government to prove an underlying tax deficiency.

These distinctions matter because each statute has different elements and potential penalties.

Why Willfulness Matters in a Tax Evasion Case

Federal criminal tax law does not treat every reporting error, accounting mistake, or misunderstanding as tax evasion.

For purposes of criminal tax offenses, willfulness generally requires proof that the defendant knew of a legal duty and voluntarily and intentionally violated it. Evidence of a genuine good-faith misunderstanding of tax law may therefore be relevant to whether prosecutors can prove criminal intent.

Reliance on an accountant or tax professional can also matter in some cases. Evidence that a defendant fully disclosed relevant facts to a qualified professional and relied on that advice in good faith may be relevant to the willfulness analysis.

The significance of any mistake, misunderstanding, or professional advice depends on the evidence. We examine financial records, communications, tax filings, professional advice, and the government's theory before determining how those issues fit into a defense.

Criminal & Financial Consequences of a Tax Evasion Charge

A tax evasion conviction can involve more than imprisonment.

Depending on the case, potential consequences may include:

• Federal imprisonment
• Criminal fines and prosecution costs
• Restitution
• Payment of unpaid tax and interest
• Potential civil fraud penalties
• Supervised release

An indictment may also contain other federal tax or fraud charges based on the same conduct, such as false-return allegations or conspiracy counts. Each count has its own elements, defenses, and potential sentencing consequences.

For that reason, evaluating a federal tax case requires looking at the entire indictment or investigation rather than focusing only on the §7201 count.

How a Federal Tax Investigation Can Develop in Houston

IRS Criminal Investigation is the law-enforcement arm of the IRS and investigates potential criminal violations of the Internal Revenue Code.

A criminal tax matter may begin through information developed during an IRS examination, a referral from another agency, financial records, information from third parties, or another investigative source.

If investigators believe the evidence supports prosecution, a tax investigation can be referred through the Department of Justice process. Houston prosecutions may involve the Department of Justice Tax Division and attorneys from the U.S. Attorney's Office for the Southern District of Texas.

Federal investigators may use subpoenas, interviews, financial records, bank information, electronic communications, and other evidence while determining whether criminal charges are warranted.

If an IRS-CI agent, federal prosecutor, or grand jury contacts you, speaking with defense counsel before providing voluntary statements or records can help you understand your rights and obligations.

How We Evaluate Tax Evasion Allegations

Every tax case begins with the government's evidence and the specific offense being investigated.

We examine issues such as:

• Whether a legally valid tax deficiency exists
• What conduct the government identifies as an affirmative act of evasion
• Whether the evidence supports the required finding of willfulness
• The accuracy and context of financial and tax records
• Communications with accountants, tax preparers, or other advisors
• Statements attributed to the defendant
• How evidence was obtained and whether constitutional or procedural issues exist
• Whether additional federal charges are being investigated

Depending on the facts, a defense may involve challenging one or more statutory elements, addressing the government's interpretation of financial evidence, examining good-faith issues, litigating evidentiary questions, negotiating with prosecutors, or preparing the case for trial.

We do not assume that the same strategy applies to every federal tax investigation.

Board-Certified Criminal Defense & Federal Court Experience

Attorney Jed Silverman is Board Certified in Criminal Law by the Texas Board of Legal Specialization and has more than 20 years of criminal defense experience.

Our firm has handled more than 3,000 criminal cases in state and federal courts. That experience informs how we approach complex investigations, evidentiary disputes, negotiations, and trial preparation.

Jed Silverman is admitted to practice in the Southern, Eastern, and Western Districts of Texas, the U.S. Court of Appeals for the Fifth Circuit, and the U.S. Supreme Court.

For clients facing federal tax allegations, our role is to determine what the government can prove, explain the risks and available options clearly, and build a defense around the facts of the individual matter.

Contact Us Before an Indictment Narrows Your Options

A federal tax investigation builds quietly and can move fast once prosecutors are ready. Reaching out before charges are filed gives us time to assess the scope of the investigation, advise you on how to respond to investigators, and identify options that may no longer be available once an indictment is entered. Don’t wait for the indictment to make the call.