Law Offices of David M. Garvin
200 South Biscayne Blvd. Suite 3150
Miami, FL (305) 371-8101 33131
United States
Criminal and Tax Attorney 200 South Biscayne Blvd. Suite 3150 Miami, Florida 33131 (305) 371-8101
Tax Lawyer David M. Garvin, P.A. Located at 200 S. Biscayne Blvd. Suite 3150, Miami, FL. Phone: 305-371-8101. .
Tax Lawyer David M. Garvin Reviewed by Alicia Diaz on . Outstanding tax lawyer with proven trial results! David Garvin is a criminal tax attorney that will put his heart in defending, your rights, he is a very knowledgeable trial lawyer with excellent results. Rating: 5.0
Criminal Tax Attorney David M. Garvin, P.A. Located at 200 S. Biscayne Blvd, Suite 3150 Miami, Fl. Phone: 305-371-8101 http://www.davidmgarvin.com
Miami Tax Lawyer Florida Bar Board Certified

Serious Representation for Serious Legal Matters
Miami Criminal and Tax Lawyer David M. Garvin
Award Winning Lawyer
A CRIMINAL AND TAX LAW FIRM

200 S. Biscayne Blvd.
Suite 3150
Miami, Fl. 33131

•  Florida Bar Board Certified
•  AV Peer Review Rated
•  AVVO Rating of "Superb"
•  Award Winning Performance
Miami Tax Lawyer Florida Bar Board Certified
Respected Reputation Based Upon Results

The IRS officers' actions and advice are in the governments' best interest.

The United States reports a conviction rate in excess of 90%
in federal white collar crime cases and over 92% in federal criminal tax cases.

It is estimated that less than 1% of all attorneys have successfully tried a federal criminal tax case.
(Not guilty verdicts on all counts.)

Before selecting an attorney to represent you in a federal white collar crime or criminal tax case 
it is important to ask for information concerning the attorney's trial experience.
We welcome you to compare our criminal tax trial results to any other firm's or lawyer's.
DAVID M. GARVIN P.A.
Available for consultation in:
  Miami •  Tampa •  Orlando  •  Ft. Lauderdale  •  West Palm Beach

TAX FRAUD RELATED

Miami Tax Attorney

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§7201- Attempt to evade or defeat tax

§7201- Attempt to evade or defeat tax:


(a) Prohibitions
     (1) Federal employees and other persons It shall be unlawful for -

       (A) any officer or employee of the United States, or (B) any person described in
section 6103(n) or an officer or employee of any such person, willfully to inspect,
except as authorized in this title, any return or return information.

    (2) State and other employees It shall be unlawful for any person (not described in paragraph (1)) willfully to inspect, except as authorized in this title, any return or return information acquired by such person or another person under a provision of section 6103 referred to in section 7213(a)(2). (b) Penalty (1) In general Any violation of subsection (a) shall be punishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution. (2) Federal officers or employees An officer or employee of the United States who is convicted of any violation of subsection (a) shall, in addition to any other punishment, be dismissed from office or discharged from employment. (c) Definitions For purposes of this section, the terms ”inspect”, ”return”, and ”return information” have the respective meanings given such terms by section 6103(b).

Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
§7201- Attempt to evade or defeat tax

§7202- Willful failure to collect or pay over tax

§7202- Willful failure to collect or pay over tax:


     Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
§7202- Willful failure to collect or pay over tax

§ 7203 - Willful failure to file return, supply information, or pay tax

§7203- Willful failure to file return, supply information or pay tax:

     Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.

     In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.

     In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ”felony” for ”misdemeanor” and ”5 years” for ”1 year”.
§7203- Willful failure to file return, supply information or pay tax

§7204- Fraudulent statement or failure to make statement to employees

§7204- Fraudulent statement or failure to make statement to employees:


     In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
§7204- Fraudulent statement or failure to make statement to employees

§7205- Fraudulent withholding exemption certificate or failure to supply information

§7205- Fraudulent withholding exemption certificate  or failure to supply information:

     a) Withholding on wages Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

     (b) Backup withholding on interest and dividends If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
§7205- Fraudulent withholding exemption certificate  or failure to supply information

§7206- Fraud and false statement

7206- Fraud and false statement:

     Any person who
          (1) Declaration under penalties of perjury Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or

          (2) Aid or assistance Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or

          (3) Fraudulent bonds, permits, and entries Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

          (4) Removal or concealment with intent to defraud Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or

          (5) Compromises and closing agreements In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully -

               (A) Concealment of property Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or

               (B) Withholding, falsifying, and destroying records Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.

§7207- Fraudulent returns, statements or other documents

§7207- Fraudulent returns, statements or other documents:

  
  Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.
§7207- Fraudulent returns, statements or other documents

§7212 - Attempts to interfere with administration of internal revenue laws

§ 7212 - Attempts to interfere with administration of internal revenue laws:

(a) Corrupt or forcible interference

     Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than 1 year, or both. The term “threats of force”, as used in this subsection, means threats of bodily harm to the officer or employee of the United States or to a member of his family.

(b) Forcible rescue of seized property

     Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than 2 years.
§ 7212 - Attempts to interfere with administration of internal revenue laws
   
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Tax Attorney David M. Garvin, P.A.
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Miami criminal and tax defense lawyer
David M. Garvin, P.A.
200 South Biscayne Blvd
Suite 3150 Miami, Fl. 33131

Tel.: (305) 3718101
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