Tax Evasion Attorney in San Antonio
Clear Guidance & Strong Advocacy When Facing Federal Crimes Allegations
Navigating a tax evasion charge in San Antonio brings uncertainty, stress, and concern about your future. Working with a knowledgeable tax evasion attorney in San Antonio can make a significant difference in how you approach these challenges. At The Locke Law Group, we use decades of experience in criminal law and award-winning advocacy to deliver steady support and direct guidance to each client.
Tax evasion cases can move quickly in Bexar County courts, with financial records and communication forming the backbone of many investigations. Our legal team understands how San Antonio agencies and prosecutors review evidence, preparing you for each step. Whether state or federal authorities handle your investigation, we adjust our approach to align with agency priorities and local court rules.
If you are under investigation for tax evasion, call an aggressive tax evasion attorney in San Antonio now! We offer free consultations and 24/7 availability. Contact our firm at (210) 361-3113 or reach out online now.
Understanding Federal Tax Evasion Laws
Tax Evasion is a specific criminal felony under federal law that requires a deliberate, affirmative action taken to avoid paying a tax known or believed to be owed. It is far more serious than civil tax fraud or making an honest mistake on a return.
Core Offenses
Federal law distinguishes between two types of Tax Evasion:
- Evasion of Assessment: Willfully attempting to avoid the calculation and determination of a tax liability (e.g., filing a false return to underreport income).
- Evasion of Payment: Willfully attempting to hide assets or conceal income from the IRS after the tax has already been assessed (e.g., hiding money in offshore accounts to avoid collection).
A common related charge is Tax Fraud and False Statements (26 U.S.C. §7206), which involves making or assisting in the preparation of any document you know to be materially false. Both are felonies and are often charged together.
Key Elements the Prosecution Must Prove
To secure a felony conviction for Tax Evasion (§7201), the Department of Justice must prove three critical elements beyond a reasonable doubt:
- Existence of a Tax Deficiency: The government must prove that a substantial amount of additional tax was due and owing to the government.
- Affirmative Act: The defendant must have committed a deliberate, overt act to evade the tax. Passive failure to file is usually not enough; the act must be willful and intended to conceal. Examples of affirmative acts include:
- Keeping a double set of books.
- Making false entries, invoices, or documents.
- Concealing assets or covering up sources of income.
- Filing a false or fraudulent tax return.
- Willfulness: The defendant acted willfully, meaning they voluntarily and intentionally violated a known legal duty. This is the most complex element, as the government must prove the defendant knew they were breaking the law and did so deliberately.
The entire defense strategy of a skilled San Antonio tax evasion lawyer focuses on creating reasonable doubt concerning the element of willfulness.
Penalties and Collateral Consequences of a Tax Evasion Conviction
A federal Tax Evasion conviction is a felony and results in devastating financial and personal consequences in the federal system.
Direct Penalties (Per Count/Year)
- Imprisonment (§7201): Up to 5 years in federal prison.
- Fines (§7201): Up to $100,000 for individuals (or $500,000 for corporations), plus the costs of prosecution.
- Restitution and Civil Penalties: Upon conviction, the defendant is still required to pay the original tax deficiency, plus interest, plus a civil fraud penalty that can equal 75% of the underpayment. This combination often leads to financial ruin.
Statutes of Limitations
While the general statute of limitations for most tax offenses is six years from the date the return was filed, criminal Tax Evasion cases often involve exceptions:
- Tax Evasion (§7201): Six years from the last affirmative act of evasion.
- Civil Fraud: The IRS has no statute of limitations to pursue civil penalties and unpaid taxes in cases involving fraud.
The Federal Criminal Defense Process for Tax Evasion
Criminal tax cases begin with a non-public investigation by the IRS Criminal Investigation (IRS-CI) division. Our firm specializes in intervening during this crucial investigative stage—before any charges are filed.
- Non-Custodial Investigation (IRS-CI): This is the quiet phase where the IRS builds its case. We immediately intercede, serving as the sole point of contact for the government to protect our clients from self-incrimination. The goal here is to convince the DOJ to decline prosecution.
- Grand Jury Indictment: If the DOJ decides to proceed, the case goes to a federal Grand Jury in San Antonio. We work to undermine the government's theory and prevent an indictment.
- Arraignment and Discovery: Once indicted, we manage the arraignment in the Western District of Texas Federal Court and begin the arduous process of discovery, analyzing the mountains of financial records, bank statements, and testimony the government collected.
- Pre-Trial Motions: We file complex motions challenging the evidence, including:
- Motion to Suppress: Challenging illegal seizures of bank records or digital evidence.
- Motion to Dismiss: Arguing the government failed to prove one of the three core elements (willfulness, deficiency, or affirmative act).
- Plea Negotiation/Trial: We leverage weaknesses to negotiate a civil resolution or a reduced charge (like a misdemeanor failure to file), thereby avoiding the severe Tax Evasion felony conviction. If necessary, we are prepared to take the case to federal jury trial.
Our Comprehensive Approach to Tax Evasion Defense
The Locke Law Group provides a sophisticated, white-collar defense strategy built on forensic accounting and constitutional law. We leave no financial record unchallenged when defending against a tax evasion attorney in San Antonio charge.
- Challenging Willfulness (Lack of Intent): This is our strongest defense. We argue that the deficiency was the result of complex accounting errors, reliance on faulty professional advice (Reliance on Counsel Defense), or a simple, good-faith misunderstanding of the complicated tax code—not a willful intent to defraud.
- Challenging the Affirmative Act: We argue that the defendant's actions were merely passive failures (like failure to file), which, without a corresponding overt act of concealment, do not meet the felony standard for Tax Evasion.
- Voluntary Disclosure: In rare pre-investigation circumstances, we guide clients through the IRS Voluntary Disclosure Practice to minimize criminal exposure.
- Financial Expertise: Our firm works with forensic accountants to dissect the government's net worth analysis or specific item proof, often showing that the alleged tax deficiency does not meet the government's burden of proof.
What Makes Our San Antonio Tax Evasion Defense Different
Our team has direct experience in prosecution and law enforcement, giving us a unique perspective on defending state and federal tax cases in the San Antonio area. Shannon Locke holds Board Certification in Criminal Law by the Texas Board of Legal Specialization.
Our bilingual staff communicates clearly with both English and Spanish speakers, ensuring full understanding at every stage. We focus on close attention to detail, flexible payment options, and prompt, transparent communication from your first consultation to case resolution.
Clients benefit from our deep familiarity with Bexar County courts and local enforcement priorities. Each tax case may unfold differently based on which agency is involved and the specific facts at play. We emphasize early involvement, so we can help guide the tone of the proceedings and support you from the start.
How Our Tax Evasion Lawyers Guide You Through the Legal Process
Tax evasion charges in Texas carry serious risks. Government investigators, including the IRS and the Texas Comptroller’s office, use substantial resources to prosecute these cases. Our attorneys work closely with you to address the specific facts, financial records, and allegations in your file, providing step-by-step support as your tax evasion lawyer in San Antonio.
When you choose The Locke Law Group, you gain partners who will:
- Assess your unique situation: Each tax accusation is different. We review alleged discrepancies, records, and financial details to understand exactly what authorities believe happened.
- Clearly explain the consequences: We outline the possible outcomes under Texas and federal law, clarifying potential penalties, compliance requirements, and what you might expect as the case unfolds.
- Support you at every legal step: Our team guides you from initial investigation through every court appearance, remaining available to address urgent questions day or night.
- Collaborate in your preferred language: We serve both English- and Spanish-speaking clients, making sure communication is clear and accurate.
- Offer flexible payment structures: Our team can discuss payment arrangements to accommodate your financial situation, reducing stress so you can focus on your defense.
Contact Our Team for Trusted Tax Defense
When you face a tax evasion charge, you need a tax evasion attorney in San Antonio who combines courtroom experience with responsive communication. At The Locke Law Group, you benefit from over 50 years of combined legal service and a bilingual team dedicated to meeting your needs. We provide candid advice, regular case updates, and flexible payment plans so you can move forward with peace of mind.
Call (210) 361-3113 or contact us online today to request a confidential consultation with our tax evasion lawyers. Our team stands ready to support you every step of the way.
FAQs
What happens if I am contacted about a tax investigation?
If a state or federal agency contacts you about a tax issue, do not make statements before you consult an attorney. Prompt legal guidance can help you protect your rights and avoid unintentional errors during early communications.
Are tax evasion charges handled in local San Antonio courts?
Tax evasion cases may proceed in state or federal court, depending on the facts and the agencies involved. Regional court procedures and agency practices can influence both process and outcomes.
What are the legal penalties for tax evasion in Texas?
Penalties for tax evasion charges depend on how much is allegedly owed, specific allegations, and whether the case arises under state or federal law. Possible consequences include fines and confinement in some cases.
Can I resolve a tax evasion case without going to trial?
Some tax cases may resolve outside the courtroom, depending on the details and evidence involved. Your lawyer can recommend approaches based on your unique situation and current case law.
Is everything I share with my attorney confidential?
Attorney-client privilege makes your communications private with your legal team, allowing you to speak honestly about your tax evasion defense needs.
