Tax Evasion
Always Pursuing the Best Possible Result
Tax Evasion Attorney in Fort Worth
Criminal Defense for Federal IRS Charges in Tarrant County
A federal tax evasion charge isn’t a billing dispute or an audit gone sideways. It’s a criminal prosecution brought by the Department of Justice, tried in the U.S. District Court for the Northern District of Texas, and it can carry prison time. At Blake & Blake, LLP, we defend Fort Worth individuals and businesses facing IRS scrutiny and federal tax charges from a criminal defense practice rooted in Tarrant County, not a national tax resolution service filtering clients through layers of staff. When you call, you speak directly with Allen Blake.
The right time to retain a tax evasion attorney in Fort Worth is before charges are filed. An IRS notice or civil audit may look administrative, but it can be the opening stage of a criminal referral. Acting early can keep options open.
If you’ve received IRS contact or believe you’re under investigation, call Blake & Blake, LLP now at (817) 497-8889 for a free consultation. Don’t speak with investigators before talking to an attorney.
Federal Tax Evasion Statutes: What Prosecutors Charge
Federal tax crimes fall under several statutes, and the charge determines the penalties and the defense strategy. The three prosecutors rely on most often are:
26 USC 7201 (Attempt to Evade or Defeat Tax): The most serious federal tax felony. Covers willful attempts to evade paying any tax owed, including underreporting income, inflating deductions, or hiding assets. Carries up to 5 years imprisonment and fines up to $100,000 for individuals (up to $500,000 for corporations).
26 USC 7206 (Fraud and False Statements): Covers willfully filing a return or document the filer doesn’t believe to be true and correct. Also a felony, carrying up to 3 years imprisonment and fines up to $100,000 for individuals (up to $500,000 for corporations).
Willful Failure to File: Filing a return or paying estimated tax isn’t optional. Willful failure carries up to 1 year imprisonment and fines up to $25,000 for individuals. Failing to document large cash transactions can carry up to 5 years.
Tax evasion is legally distinct from filing a false return to generate a fraudulent refund. Cases involving identity theft or fabricated refund claims are typically prosecuted as wire fraud or mail fraud, not tax evasion. That distinction matters because it determines which prosecutors have authority and which defenses apply. Every federal criminal tax prosecution also requires DOJ Tax Division review and approval before proceeding.
Federal Sentencing Exposure in Tax Cases
Federal sentences in tax evasion cases are driven primarily by the calculated tax loss, the amount of tax the court determines should have been paid. Under U.S. Sentencing Guidelines Section 2T1.1, that figure determines a Base Offense Level before any enhancements. Losses ranging from $2,500 to $550,000,000 produce starting levels between 6 and 36.
For unreported income, courts typically apply a 28% benchmark to estimate the tax loss. Falsely claimed credits are counted at 100% of face value. Enhancements can add levels for sophisticated means or for income derived from criminal activity. When conduct spans multiple tax years, the government aggregates those years, which can substantially increase sentencing exposure.
A conviction can carry more than a prison sentence. Restitution orders, probation conditions restricting financial activity, and a permanent criminal record can follow a defendant for years. Texas licensing boards governing financial advisors, medical professionals, and other regulated occupations may impose administrative sanctions alongside criminal proceedings.
Defending Tax Evasion Charges in Fort Worth Federal Court
Every federal tax evasion prosecution requires the government to prove willfulness, that the defendant knew what the law required and intentionally failed to comply. That element is the central target of most defenses. Errors, misunderstandings, or reliance on a tax preparer or attorney can form the foundation of a strong challenge to the government’s case. Available defenses are covered in detail in the section below.
Defense strategy also involves the numbers. We work with forensic accountants and CPAs to reconstruct accurate returns, identify previously unclaimed deductions or losses that offset alleged underreported income, and challenge the government’s tax loss calculation. Because that figure drives sentencing under the federal guidelines, disputing it matters even when charges proceed.
Federal tax evasion cases in Fort Worth are prosecuted in the Northern District of Texas, Fort Worth Division. Blake & Blake, LLP handles criminal defense in federal court and in Tarrant County state courts, including the 352nd and 396th District Courts. State-level tax-related charges may involve the Tarrant County District Attorney’s Office. We know both venues and the local relationships that shape how cases move through them.
Allen Blake: Criminal Defense Rooted in Tarrant County
Allen R. Blake has been a member of the State Bar of Texas since 2011 and handles the criminal defense practice at Blake & Blake, LLP. He’s been a member of the Tarrant County Criminal Defense Lawyers Association since 2015, the year he and Graham Blake formed the firm. That local involvement isn’t a resume line. It reflects ongoing engagement with the Fort Worth criminal defense community and the federal and state courts where these cases are tried.
Clients who call Blake & Blake, LLP speak directly with an attorney. We offer personalized representation at a reasonable price and don’t filter calls through staff before you get substantive answers.
Start with a Free Consultation
Federal investigations move on the government’s timeline, not yours. If you’re a Fort Worth resident or business owner who has received IRS correspondence, a visit from IRS Special Agents, or a target letter, the time to consult a tax evasion lawyer in Fort Worth is now. Blake & Blake, LLP offers a free initial consultation to discuss your situation and your options.
Most people don’t learn they’re under criminal investigation from a knock at the door. The process is typically slower and quieter. A civil audit or IRS notice of deficiency is often the first sign of scrutiny. If that matter isn’t resolved at the civil level, the IRS can refer it to IRS Criminal Investigation (IRS-CI), the law enforcement arm of the agency. At that point, the nature of the inquiry changes fundamentally.
IRS-CI uses financial record reviews, third-party subpoenas, surveillance, and search warrants to build cases. By the time a target learns agents are investigating, IRS-CI has typically already gathered substantial evidence from banks, employers, and accountants. A target letter from the DOJ or IRS-CI is formal notification that a person is a named target of a criminal investigation.
What Not to Do During an Investigation
The actions taken in the early stages of a tax investigation can shape the entire case. IRS Special Agents sometimes approach targets informally for interviews before any arrest or charge. Statements made in those conversations are admissible in a prosecution. Consulting an attorney before responding to any investigator contact isn’t just advisable, it’s critical.
Actions that complicate a defense:
Destroying or deleting documents or electronic records risks additional obstruction charges
Discussing the matter with coworkers, employees, or friends can surface new witnesses or harm privilege claims
Making statements to IRS agents or DOJ attorneys without legal counsel present
Taking steps to “correct” records or file amended returns without first consulting a criminal defense attorney, since those steps can be interpreted as admissions
Because white collar defendants often learn of a federal investigation before charges are filed, there is frequently a window to retain counsel, assess the evidence, and engage proactively. That window doesn’t stay open indefinitely.
Common Defenses in Federal Tax Evasion Cases
The government’s burden in every federal tax evasion case includes proving willfulness. Prosecutors must show the defendant knew what the tax code required and intentionally chose not to comply. Defendants who made genuine errors, relied on a tax preparer’s advice, or misunderstood complex tax obligations may have strong grounds to contest that element.
Reliance on Professional Advice
If a taxpayer followed the guidance of a licensed CPA, enrolled agent, or tax attorney, and that professional made an error or omission, the reliance may negate the willfulness the government needs to prove. This defense requires documentation and careful handling to be effective.
No Tax Was Actually Due
In some cases, a defense forensic accountant can identify unclaimed deductions, losses, or credits that offset the alleged underreported income. If no tax was actually owed after accounting for all legitimate items, the factual basis for the charge may not hold.
Voluntary Disclosure
The IRS Voluntary Disclosure Program allows taxpayers to self-report tax violations before the IRS discovers them. In many cases, voluntary disclosure can result in civil penalties rather than criminal prosecution. This option requires legal representation before any approach to the IRS, since the timing, scope, and form of the disclosure all affect the outcome.
Amended Returns & Payment Arrangements
Depending on the stage of an investigation, filing an amended return and agreeing to pay additional taxes may help resolve the matter before criminal charges are filed. This approach requires careful coordination with a tax evasion attorney in Fort Worth who understands how prosecutors and IRS-CI will interpret each step.
“I highly recommend Allen Blake. He strives for results and seeks the best possible outcome.”
Allen Blake defines what an attorney is supposed to be. Mr. Blake went above and beyond to resolve my issue in Texas. There was daily communication and empathized with my concerns being so far away. As my case progressed in litigation, Mr. Blake kept me updated via text messages, e-mails, and phone calls. He explained every possible outcome thoroughly and provided me with the best option. If it wasn’t for Mr. Blake, I do not know where I would be today. I highly recommend Allen Blake. He strives for results and seeks the best possible outcome.
