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
themselves.

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






































        •   The hiring of a defense attorney is an important decision that should not be based solely upon advertisements.  

        •   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 ontrial2@gmail.com

                                      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  
Collier County.


Visit our other sites:        |  Miami Criminal and Tax | Tampa | Orlando | Ft. Lauderdale | Jacksonville | Ft. Myers | Palm Beach | White Collar Crime | Tax Fraud |


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.
                                                                                                                                               


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Political Corruption

Public money, property or records under 18 USC § 641



Whoever embezzles, steals, purloins, or knowingly converts to his use or the use of another, or without authority, sells, conveys or disposes of any record, voucher, money, or thing of value of the United States or of any department or agency thereof, or any property made or being made under contract for the United States or any department or agency thereof; or
Whoever receives, conceals, or retains the same with intent to convert it to his use or gain, knowing it to have been embezzled, stolen, purloined or converted-
Shall be fined under this title or imprisoned not more than ten years, or both; but if the value of such property in the aggregate, combining amounts from all the counts for which the defendant is convicted in a single case, does not exceed the sum of $1,000, he shall be fined under this title or imprisoned not more than one year, or both.
The word "value" means face, par, or market value, or cost price, either wholesale or retail, whichever is greater.


Bribery under 18 USC § 201(b)(2); 201(c)(1)(B);

(a) For the purpose of this section-

(1) the term "public official" means Member of Congress, Delegate, or Resident Commissioner, either before or after such official has qualified, or an officer or employee or person acting for or on behalf of the United States, or any department, agency or branch of Government thereof, including the District of Columbia, in any official function, under or by authority of any such department, agency, or branch of Government, or a juror;

(2) the term "person who has been selected to be a public official" means any person who has been nominated or appointed to be a public official, or has been officially informed that such person will be so nominated or appointed; and

(3) the term "official act" means any decision or action on any question, matter, cause, suit, proceeding or controversy, which may at any time be pending, or which may by law be brought before any public official, in such official's official capacity, or in such official's place of trust or profit.

(b) Whoever-

(1) directly or indirectly, corruptly gives, offers or promises anything of value to any public official or person who has been selected to be a public official, or offers or promises any public official or any person who has been selected to be a public official to give anything of value to any other person or entity, with intent-

(A) to influence any official act; or

(B) to influence such public official or person who has been selected to be a public official to commit or aid in committing, or collude in, or allow, any fraud, or make opportunity for the commission of any fraud, on the United States; or

(C) to induce such public official or such person who has been selected to be a public official to do or omit to do any act in violation of the lawful duty of such official or person;

(2) being a public official or person selected to be a public official, directly or indirectly, corruptly demands, seeks, receives, accepts, or agrees to receive or accept anything of value personally or for any other person or entity, in return for:

(A) being influenced in the performance of any official act;

(B) being influenced to commit or aid in committing, or to collude in, or allow, any fraud, or make opportunity for the commission of any fraud, on the United States; or

(C) being induced to do or omit to do any act in violation of the official duty of such official or person;

(3) directly or indirectly, corruptly gives, offers, or promises anything of value to any person, or offers or promises such person to give anything of value to any other person or entity, with intent to influence the testimony under oath or affirmation of such first-mentioned person as a witness upon a trial, hearing, or other proceeding, before any court, any committee of either House or both Houses of Congress, or any agency, commission, or officer authorized by the laws of the United States to hear evidence or take testimony, or with intent to influence such person to absent himself therefrom;

(4) directly or indirectly, corruptly demands, seeks, receives, accepts, or agrees to receive or accept anything of value personally or for any other person or entity in return for being influenced in testimony under oath or affirmation as a witness upon any such trial, hearing, or other proceeding, or in return for absenting himself therefrom;

shall be fined under this title or not more than three times the monetary equivalent of the thing of value, whichever is greater, or imprisoned for not more than fifteen years, or both, and may be disqualified from holding any office of honor, trust, or profit under the United States.

(c) Whoever-

(1) otherwise than as provided by law for the proper discharge of official duty-

(A) directly or indirectly gives, offers, or promises anything of value to any public official, former public official, or person selected to be a public official, for or because of any official act performed or to be performed by such public official, former public official, or person selected to be a public official; or

(B) being a public official, former public official, or person selected to be a public official, otherwise than as provided by law for the proper discharge of official duty, directly or indirectly demands, seeks, receives, accepts, or agrees to receive or accept anything of value personally for or because of
any official act performed or to be performed by such official or person;

(2) directly or indirectly, gives, offers, or promises anything of value to any person, for or because of the testimony under oath or affirmation given or to be given by such person as a witness upon a trial, hearing, or other proceeding, before any court, any committee of either House or both Houses of Congress, or any agency, commission, or officer authorized by the laws of the United States to hear evidence or take testimony, or for or because of such person's absence therefrom;

(3) directly or indirectly, demands, seeks, receives, accepts, or agrees to receive or accept anything of value personally for or because of the testimony under oath or affirmation given or to be given by such person as a witness upon any such trial, hearing, or other proceeding, or for or because of such person's absence therefrom;

shall be fined under this title or imprisoned for not more than two years, or both.
(d) Paragraphs (3) and (4) of subsection (b) and paragraphs (2) and (3) of subsection (c) shall not be construed to prohibit the payment or receipt of witness fees provided by law, or the payment, by the party upon whose behalf a witness is called and receipt by a witness, of the reasonable cost of travel and subsistenc
e incurred and the reasonable value of time lost in attendance at any such trial, hearing, or proceeding, or in the case of expert witnesses, a reasonable fee for time spent in the preparation of such opinion, and in appearing and testifying.

(e) The offenses and penalties prescribed in this section are separate from and in addition to those prescribed in sections 1503, 1504, and 1505 of this title.

Honest-services fraud under 18 USC

Chapter

95 - RACKETEERING 

§

1341-1351



Conversion of services of government employees for personal use under 18 U.S. Code Sec. 641; and
Whoever embezzles, steals, purloins, or knowingly converts to his use or the use of another, or without authority, sells, conveys or disposes of any record, voucher, money, or thing of value of the United States or of any department or agency thereof, or any property made or being made under contract for the United States or any department or agency thereof; or
Whoever receives, conceals, or retains the same with intent to convert it to his use or gain, knowing it to have been embezzled, stolen, purloined or converted-

Shall be fined under this title or imprisoned not more than ten years, or both; but if the value of such property in the aggregate, combining amounts from all the counts for which the defendant is convicted in a single case, does not exceed the sum of $1,000, he shall be fined under this title or imprisoned not more than one year, or both.
The word "value" means face, par, or market value, or cost price, either wholesale or retail, whichever is greater.




False statements, by concealment under 18 USC

§

1001(a)(1) and by omission under 18 USC

§

1001(a)(2).



(a) Except as otherwise provided in this section, whoever, in any matter within the jurisdiction of the executive, legislative, or judicial branch of the Government of the United States, knowingly and willfully-

(1) falsifies, conceals, or covers up by any trick, scheme, or device a material fact;

(2) makes any materially false, fictitious, or fraudulent statement or representation; or

(3) makes or uses any false writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or entry;
shall be fined under this title, imprisoned not more than 5 years or, if the offense involves international or domestic terrorism (as defined in section 2331), imprisoned not more than 8 years, or both. If the matter relates to an offense under chapter 109A, 109B, 110, or 117, or section 1591, then the term of imprisonment imposed under this section shall be not more than 8 years.

(b) Subsection (a) does not apply to a party to a judicial proceeding, or that party's counsel, for statements, representations, writings or documents submitted by such party or counsel to a judge or magistrate in that proceeding.

(c) With respect to any matter within the jurisdiction of the legislative branch, subsection (a) shall apply only to-

(1) administrative matters, including a claim for payment, a matter related to the procurement of property or services, personnel or employment practices, or support services, or a document required by law, rule, or regulation to be submitted to the Congress or any office or officer within the legislative branch; or

(2) any investigation or review, conducted pursuant to the authority of any committee, subcommittee, commission or office of the Congress, consistent with applicable rules of the House or Senate.





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
Former Hialeah Mayor Julio Robaina
    Not Guilty in all Counts.
U.S. v. Helio Castroneves
   
Not Guilty in all Counts.
U.S. v. Timothy Parkes
   
Not Guilty in all Counts.
U.S. v. Nation's Business Services
   
IRS Business Death Penalty DENIED.
U.S. v. Terry Elliot
   
Not Guilty in all Counts.
U.S. v. Armadoros
   
Not Guilty in all Counts.
U.S. v. Unkle
   
Not Guilty in all Counts.
S.E.C. v. Borell
    Judgment for the Defendant.
State of Florida v. Arthur Teele
   
Not Guilty in all Counts.
U.S. v. John P. Miller
   
Not Guilty in all Counts.
U.S. v. Argomaniz
  
Reversed and Remanded.
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.
I.
Miami criminal tax attorney  David M. Garvin, has been recognized as one of the top criminal and tax defense lawyers in Florida.
II.
Mr. Garvin holds a Martindale Hubbell AV rating, has been recognized by SuperLawyers (limited to the top 5% of attorneys in Florida) and was selected by the Daily Business Review as the "Most Effective Lawyer for 2010 in the area of complex litigation".
III.
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.
IV.
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Tax Attorney David M. Garvin, P.A.
200 S. Biscayne Blvd. Miami, FL 33131 USA
Phone: (305) 371-8101 Website:
www.miami-tax-attorney-davidmgarvin.com