Experienced Attorney David M. Garvin will represent you in all tax fraud matters as it has for the past 30 years.
Tax Lawyer David M. Garvin can be reached at (305) 371-8101, he be glad to talk to you about any criminal matter that you
may be facing.
He is the perfect IRS Attorney to represent you when a income tax or any criminal tax matter arises, his trial records speak for
White Collar Criminal,FBAR, FATCA,OVDP ( Offshore Voluntary Disclosure Program ),Fraud, IRS Lawyer, with ample experience in all
facets of tax and criminal related matters, simple or complex.
Criminal Tax Attorney David M. Garvin will represent you in Federal or Civil court with any alleged white collar crime.
Top rated Tax Fraud Lawyer with over 30 years of experience and with a track record that will impress you.
David M. Garvin is a Florida Bar Board Certified Tax Fraud Attorney.
Ft. Lauderdale Tax Attorney David M. Garvin is a Florida Bar Board certified and AV and AVVO rated attorney.
The streamlined filing compliance procedures described below are available to taxpayers certifying that their failure to report
foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part.
The streamlined procedures are designed to provide to taxpayers in such situations (1) a streamlined procedure for filing
amended or delinquent returns and (2) terms for resolving their tax and penalty obligations.
These procedures will be available for an indefinite period until otherwise announced.
As reflected below, the streamlined filing procedures that were first offered on September 1, 2012 have been expanded and
modified to accommodate a broader group of U.S. taxpayers. Major changes to the streamlined procedures include:
(1) extension of eligibility to U.S. taxpayers residing in the United States,
(2) elimination of the $1,500 tax threshold, and
(3) elimination of the risk assessment process associated with the streamlined filing compliance procedure announced in 2012.
General eligibility for the streamlined procedures:
The modified streamlined filing compliance procedures are designed for only individual taxpayers, including estates of individual
taxpayers. The streamlined procedures are available to both U.S. individual taxpayers residing outside the United States and U.S.
individual taxpayers residing in the United States. Descriptions of the specific eligibility requirements for the streamlined
procedures for both non-U.S. residents (the "Streamlined Foreign Offshore Procedures") and U.S. residents
(the "Streamlined Domestic Offshore Procedures") are set forth below.
Taxpayers using either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures
will be required to certify, in accordance with the specific instructions set forth below, that the failure to report
all income, pay all tax, and submit all required information returns, including FBARs (FinCEN Form 114, previously Form TD F 90-22.1),
was due to non-willful conduct.
If the IRS has initiated a civil examination of a taxpayer's returns for any taxable year, regardless of whether the
examination relates to undisclosed foreign financial assets, the taxpayer will not be eligible to use the streamlined procedures.
Taxpayers under examination may consult with their agent. Similarly, a taxpayer under criminal investigation by IRS
Criminal Investigation is also ineligible to use the streamlined procedures.
The implementation of FATCA and the ongoing efforts of the IRS and the Department of Justice to ensure compliance by
those with U.S. tax obligations have raised awareness of U.S. tax and information reporting obligations with respect
to non-U.S. investments. Because the circumstances of taxpayers with non-U.S. investments vary widely, the IRS offers
the following options for addressing previous failures to comply with U.S. tax and information return obligations with
respect to those investments:
Eligibility for the Streamlined Foreign Offshore Procedures like Offshore Voluntary Disclosure Program (OVDP)
In addition to having to meet the general eligibility criteria described above, individual U.S. taxpayers, or estates of individual
U.S. taxpayers, seeking to use the Streamlined Foreign Offshore Procedures described in this section must:
(1) meet the applicable non-residency requirement described below (for joint return filers, both spouses must meet the applicable
non-residency requirement described below) and (2) have failed to report the income from a foreign financial asset and pay tax as
required by U.S. law, and may have failed to file an FBAR (FinCEN Form 114, previously Form TD F 90-22.1) with respect to a foreign
financial account, and such failures resulted from non-willful conduct. Non-willful conduct is conduct that is due to negligence,
inadvertence, or mistake or conduct that is the result of a good faith misunderstanding of the requirements of the law.
For information on the meaning of foreign financial asset, see the instructions for FinCEN Form 114, which may be found at
FinCen and the instructions for Form 8938, which may be found at Instructions for Form 8938.
Voluntary Disclosure Program Specialist
Tax attorney David M. Garvin
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• Before you make any decision, ask us to send you free written information about our qualifications and experience.
• This web site is designed for general information only.
• The information presented at this site should not be construed to be formal legal advice nor the formation of a counselor/client relationship.
• Serious representation for serious legal matters.
Miami Criminal Tax Attorney
Contact our office today:
Miami 200 S. Biscayne Blvd.
(305) 371-8101 or email us at firstname.lastname@example.org
Available for consultation
Ft. Lauderdale (954) 640-1414
Tampa (813) 413-0140
Orlando (407) 218-4650
The tax defense firm of David M. Garvin, P.A. has proudly provided exemplary legal services to clients throughout the United States including Orlando,
Tampa, Miami, Fort Lauderdale, West Palm Beach, Orlando, Naples, Hollywood, Miami Beach, Coral Gables, Key West, Tallahassee, Jacksonville, Los
Angeles, Chicago, New York, Atlanta, Dallas, Houston, Knoxville, Philadelphia, Pittsburgh, San Francisco, San Diego, Little Rock, Cleveland, Washington
DC, Las Vegas and Boston. Servicing Miami-Dade County, Broward County, Palm Beach County, Monroe County, Leon County, Duval County and
The Firm of David M. Garvin, P.A. in Miami, Florida holds a Martindale-Hubbell AV Rating (Highest rating) and has been a member of the Bar Registry of Preeminent
Lawyers, Criminal Attorney Section as well as a Martindale-Hubbell Preeminent Lawyer, Tax Attorney - Tax defense Section member since 1999. Mr. Garvin has been
selected by Super Lawyer Magazine each year since 2006 - White Collar Criminal Attorney - Criminal tax defense and was selected for the Top Florida Lawyers List 2006
White Collar Criminal Attorney - Criminal Lawyer. Mr. Garvin was selected by Super Lawyers, Corporate Counsel Edition, and recognized as an outstanding attorney in the
area of criminal defense : White Collar Crime, Tax Fraud, Voluntary Disclosure Program, FATCA. David M. Garvin is a Florida Bar Certified since 1990, with a Masters in
tax law 1987, a Juris Doctor in law 1982, and a Certified Public Accountant since 1982.
Need a IRS defense counselor?
If you are seeking an Appeal or an IRS Tax Attorney, if you are in need to be represented by an experienced attorney in matters like Voluntary Disclosure Program, then
Miami Tax and White Collar Attorney David M. Garvin is your IRS Tax Lawyer of choice, he will handle your alleged Tax Fraud, Tax Violations, IRS Investigations, Insider
Trader, Internet Crime, Wire Fraud, Money Laundering, FATCA, OVDP and white collar crime matters with a proven record.
Tax Attorney David M. Garvin can be reached at (305) 371-8101.
Miami Tax Attorney Proud recipient of the Daily Business Review's Most Effective Lawyer Award for 2010 in the area of complex litigation
Abelardo Ernest Cruz's career as a South Florida accountant veered Into dangerous waters In 2007 when The Internal Revenue Service set its sights on him, but It wasn't a total surprise.
For those years, Cruz bad recei 'Od an unusual nuraber of phone calls from his clleniS, mostly blue-collar workers. Confused and concerned they asked why IRS officials were
auditing lhem. What did he do? Sy the lime Cruz called defense attorney David Garvin, the federal government was ready to file a cMI suit against lhe accountanl Cruz. his
two businesses and their slstor com nles wore accused of fraudulently prei)(U'lng tax relUnls in 2007.
The IRS alleged Cruz. using his two firms and a dozen accountants who processed more than 4,000 tax returns each year, caused his clients to receive refunds at rates that far
exceeded tho nadonal average. Hjs cUonts' earned-income tax crediiS also ran high, oven after lhe IRS levJed penalties against lhe ta.x firms In 1993.1994.1996. 1999and 2002.
Tho IRS eslima!M Cl'\12 caused an average tax loss per rerum of$7,093 in 2003 and slighdy less In 2004.1RS agents allcl!ed fraudulent practices had C05t ihe federal government more than $55 million in those years alone. At lhe direction of the IRS. federal prosecutors asked a Judge for permanent injunction to shut down the companies. Cruz's chances seemed slim: judges nationwide had granted similar requests without exception.
Tax preparation ftnns bad been slapped wilh what's called the "death penalty" every lime the IRS asked for it But notlhls lime.
In July 2010, rellred U.S. Supreme Court Justice Sandra Day O'Connor wrote on behalf of a three-judge panel or tho 11th U.S. Circuit Court or Appeals to uphold a disttlct court order against tho requested Injunctions.
Garvin had successfully defended the accountant and his companies In a nine-day bench trial in 2008 before U.S. OisttlCI Judge William Zloch in Fon Lauderdale.
The odds were stacked against Cruz and his businesses. Nations Business Center ln Miami and Nalions Tax Service in Coral Splings. The civil case meant there was no presumption of Innocence. Tho burden of proof was much lower with lhe government
only needing to stighdy lip the scales to Its side.
Garvin said it meant Cl'\12 "started out the race way. way behind. Cross.examln.lng IRS agents, Garvin sbowed Cruz bad changed MOST EFFECTIVE LAWYERS 2010
o.rense ottomeyomd GaMn listed 11 issues raised by tho IRS. and one by one showed how his dienth adaddress od his ways after receiving warnings, so his questionable practices were
not ongoing as lhe federal agency alleged. He listed all issues raised by the IRS. and one by one showed bow Cruz addressed each problem In those previous five years.
Garvin also presented statistics showing the resuliS of the IRS audit of Cruz's business matched ranges of audits nationwide.
"Wbeo you put thoso two charts together, it was very po,verful evidence; Garvin said. .u was obvious lhls was not a rogue accounting finn, just putUng willy.oilly on tax returnS and~ from the IRS." The judge slded with Cruz. but a cursory look at the final judgment wouldn't seem that way. The judge ordered Cruz and his businesses to immedialely stop violating the law and engaging In deceptl~ conduct. But Zloch didn't grant the request to take away Cruz's ablUty to practice
because be mended his ways. Cruz was essentially barred from violating the law. "which Is really
nothing. llvery accounUUtt is under an ob!Jgauon to not violate the lntonutl Ro~nuo Codo in lhe futuro.
It is really no victory." Garvin said.
Tho Judge denied a federal request to amond dto complaint the nextmonUt.Whon tho appeals court upheld the ruling, It gnve accountants nationwide a road map to protoctlhem selves from the much.foarod "death penalty." "II meant everything. This was his ure. and everyone who worked
for him. tie's bullllhls business for 25 years. It was lhe di.tl'erence from being a respecllve businessman to being labeled a we cheat that was barred from the industry," Garvin said it would have ruined his life.
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Cases presented in this website are representative of the type of cases the law firm handles. Not all cases have been included. Speak to a Board Certified Tax Attorney and specialist in federal criminal tax cases about your case
U.S. v. Jose Chaoui
Not Guilty in all Counts.
The results of past cases is not indicative of future results. Each case has its own unique facts which substantially affect its outcome.
Miami criminal tax attorney David M. Garvin, has been recognized as one of the top criminal and tax defense lawyers in Florida.
David M. Garvin, defends criminal cases alleging Tax Fraud, Commodities Fraud, Bank Fraud, Wire Fraud, Health-Care fraud, Ponzi Schemes, Tax Evasion, Money Laundering, False Statements,Voluntary Disclosure, Grand Jury and other serious white collar crimes.
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Tax Attorney David M. Garvin, P.A.
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