The IRS doesn't play around. They might be slow to build cases, but when they bring charges, they mean business. That means you have to be prepared to fight back with everything you've got.
Fighting back usually looks like hiring a tax fraud attorney and leveraging one or more of the following defense strategies to give you the best chance to win your case.
- Lack of Intent to Commit Fraud
“One of the most important factors in a tax fraud case is intent,” according to SBBL Law. “The IRS must prove that you knowingly and willfully committed fraud.”
In other words, to prove a fraud charge, they have to show that you purposely lied or misrepresented information on your tax return. If you can prove that there was no intent to deceive, you may have a solid defense.
For example, maybe you made a mistake on your tax return because you didn't understand certain tax laws. If your actions were unintentional and you had no plan to cheat the IRS, your lawyer can argue that you didn't have the intent to commit fraud. This defense often works when there's confusion about complicated tax regulations. There are, however, other criminal charges the IRS can use that don't have strict requirements for intent, like failure to file tax returns or failure of a business to pay employee withholdings over to the IRS.
- Mistakes and Negligence Aren't Fraud
Making mistakes on your tax return doesn't automatically mean you're guilty of fraud. Sometimes, errors happen because of negligence, and that's not the same as deliberately breaking the law. The IRS may penalize you for other reasons, but that's not as severe as tax fraud charges.
Let's say you accidentally left out some income on your tax return or incorrectly claimed a deduction. If you can prove that these were honest mistakes, your lawyer can argue that you acted negligently, not fraudulently. The IRS often accepts that errors happen, especially when dealing with complex tax forms and rules.
- Relying on Bad Advice from Tax Professionals
Tax law is complicated, and that's why many people hire tax professionals to help them file their returns. If you relied on the advice of a tax professional and that advice turned out to be wrong, you might have a valid defense.
For example, if your accountant incorrectly told you that you could take a certain deduction or didn't include all of your income, you could argue that you were following professional advice in good faith. The key here is proving that you didn't intentionally provide false information and that you trusted your tax professional to guide you.
- Lack of Evidence
The burden of proof is on the IRS to show that you committed tax fraud. If they don't have strong evidence, you can fight back by showing that their case is weak. Your lawyer can challenge the accuracy of their claims and question the evidence they're using against you.
For instance, the IRS might accuse you of hiding income, but if they can't provide solid proof of this, you can argue that their case doesn't hold up. Sometimes, the IRS may rely on assumptions or incomplete data. By pointing out the lack of concrete evidence, you might be able to get the charges dropped or reduced.
- Correcting the Problem Before the IRS Investigates
If you realize you made a mistake on your tax return before the IRS catches it, you might be able to correct the problem and avoid fraud charges altogether. Filing an amended return and paying any taxes owed can show that you're trying to make things right.
This defense works best if you fix the mistake before the IRS starts an investigation. It shows that you didn't intend to commit fraud and that you're willing to take responsibility for any errors. The IRS is often more lenient when taxpayers correct mistakes on their own, rather than waiting to be caught.
- Statute of Limitations
The IRS doesn't have unlimited time to charge you with tax fraud. Like most legal matters, there's a statute of limitations on tax fraud cases. For most situations, the IRS has up to six years to bring charges after the fraud occurred. If the alleged fraud happened more than six years ago, you might be able to get the case dismissed based on the statute of limitations.
However, keep in mind that certain actions, like leaving out large amounts of income, can extend the statute of limitations. Your lawyer can help determine if enough time has passed and whether this defense applies to your case.
Start Building Your Defense
When the IRS presents charges of tax fraud, they don't play around. They do their research, build a case, and only then do they work with prosecutors to bring a case. With that being said, you have to take this seriously and fight back. That means hiring a good attorney and working with them to build a strong defense that gives you a chance to win your case or have charges reduced. Don't wait – the time to act is now!