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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Miami Criminal Tax Attorney
Contact our office today:
Miami 200 S. Biscayne Blvd.
(305) 371-8101 or email us at email@example.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
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
Income Tax Evasion
§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.
§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.
§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".
§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.
§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.
§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:
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.
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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