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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• 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.
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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
Former Hialeah Mayor Indicted and Latest news
Former Hialeah mayor pleads not guilty to tax evasion charges
Julio Robaina pleaded not guilty to charges that he cheated on his tax returns and lied to federal agents about loans to a convicted Ponzl schemer.
BY JAY WEAVER
Former Hialeah Mayor Julio Robaina sounded Friday like he was on the campaign trail again - not a defendant newly indicted on charges of tax evasion and lying to federal agents.
Robaina, who finished second in the 20ll Miami-Dade County mayoral race, appeared in a federal courtroom and pleaded not guilty to charges he defrauded the U.S. government by failing to report potentially millions of dollars in income, including cash payments on high-interest loans he made to a convicted Ponzi schemer. Minutes later, Robaina stood
with his wife, Raiza, who was charged along with him, and thanked about 30 friends who turned out in solidarity.
"We're proud and humbled by the amount of support that we have received from phone calls, emails, texts, family, friends," Robaina said outside the courthouse.
"My wife and I are extremely humbled by it. We thank everyone. "Today; is the first step of a process," he continued.
"We believe in the justice system. We know that when the facts are told in our day in court, that we will be vindicated,
our name will be cleared and we will continue to help in this community."
Then Robaina, practiced in facing the cameras, politely declined to answer any questions from the media.
His wife did not enter a plea Friday because it remains to be seen
whether her husband's lawyer, David Garvin, can represent her, too. Garvin told federal Magistrate Judge Barry Garber that Robaina wants him to represent both of them because they filed joint tax returns, but the judge said there could be a conflict of interest that must be resolved.
A week earlier, the Robainas were wearing shackles on their ankles and wrists after surrendering
and making their first appearance in court. If convicted, they each face up to five years in prison.
A federal grand jury indicted Robaina, 48, and his wife, 39, on charges of failing to report receiving cash payments on loans totaling more than $1 million and other business income. Both also are charged with lying to federal agents about Robaina's involvement in his wife's two lending businesses a potential source of conflict in their defense and he alone was charged with lying about receiving the undisclosed cash.
The couple is accused of receiving the cash as interest on personal loans they made to friends, including convicted businessman Luis Felipe Perez, who borrowed $750,000 at what he says was a 36 percent interest rate.
The loans were doled out as part of an informal banking system operating below the radar in Hialeah and came to light during Robaina's unsuccessful bid for county mayor.
The main conspiracy charge in the indictment, filed by prosecutors Richard Gregorie and Michael Davis, accuses the Robainas of overstating losses on their businesses and understating gains in their personal income between 2005 and 2007.
It further charges that the couple's reported income swung wildly from a loss of $62,015 in 2006 to a gain of $1,023,672 in 2007, when greater than reported" in both years. They knew their "total income was In 2010, Robaina's longtime friend "Felipito" Perez was convicted of directing a $45 million Ponzi scheme that duped dozens of investors and lenders, including Robaina, celebrity hairdresser Samy Suarez, Hialeah Council President Carlos Hernandez (now the city's mayor), Hialeah Chamber of Commerce head Daniel Hernandez and Manny Alfonso, a board member of the charity La Liga Contra el Cancer.
The Internal Revenue Service began investigating Robaina's finances while authorities were
making their case against Perez, who is serving a 10-year prison sentence.
Under federal law, if a person receives an interest payment on a loan, that income must be reported to the IRS and may be subject to taxes.
Perez, who cooperated with prosecutors as part of a plea agreement and hopes to receive a sentence reduction maintains that he paid Robaina a combined interest rate of 36 percent. Perez said half the payments were made in checks and the other half in cash until he ran out of money in 2009.
He said he directed his drivers to deliver the cash in envelopes -with the mayor's name or initials
written on them - to the home of the late Rolando Blanco, their mutual friend who had matched them up. Blanco's son, Roberto, testified about the alleged payoff arrangement before a federal grand jury in Miami in 2011, according to sources. Roberto Blanco, who also borrowed money from Robaina, received immunity from prosecution, the sources said.
Former Hialeah mayor pleads not guilty to tax evasion charges
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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