Tax Attorney David M. Garvin, P.A.
200 S. Biscayne Blvd. Suite # 3150 Miami, FL 33131 US
Phone: (305) 371-8101 Website: www.miami-tax-attorney-davidmgarvin.com.com
Tax Lawyer David M. Garvin Reviewed by R.R. on . Cannot say enough! David Garvin is a Miami attorney that will handle your criminal or tax matter as If it was his own. When he handles your case you are in good hands. Rating: 5.0
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Criminal Tax Attorney David M. Garvin, P.A. Located at 200 S. Biscayne Blvd, Suite 3150 Miami, Fl. Phone: 305-371-8101 http://miami-tax-attorney-davidmgarvin.com
      

United States v. Unkle

In this case, the taxpayer a pilot for a major airline, retired do to a disability. The taxpayer received a large disability payment which was paid in two annual installments.

The IRS audited the taxpayer during the year of the first disability payment and told the taxpayer's CPA that he should have declared the first as taxable income because the taxpayer had not paid the disability policy premium from his paycheck.

In year two the taxpayer once again filed a return that did not include any of the disability income. The same IRS agent paid another visit to the CPA insisting that the previous year and the current disability payment should be declared as the agent informed the CPA before.

The CPA then produced an alleged official letter from the airline disclosing that there was a mistake made previously when issuing the 1099 for the disability payments.  The letter stated that the the taxpayer had paid the disability policy premium from his paycheck.

The IRS agent took the letter to the airline and discovered that the alleged signature did not belong to any employee of the airline. It was a forgery. 

The CPA told the agent that the client had given him the letter. As a result the taxpayer got indicted with two counts of tax fraud.

During trial the  IRS brought a handwriting expert who testified that the signature on the letter  was made by the taxpayer.

However David Garvin brought his own expert to testify. The defense expert observed that the signature was a photocopy. Further, the two names composing the signature presented two opposing slants one upwards for the first name and a downward slant  on the last name. The expert stated that it was obvious that someone had taken the names that may have been written by the taxpayer on different and unrelated documents and pasted them  into a "new" document with clear tape and then photocopied the bogus document.  Concurrently the defense investigator Mr. Steve Roadruck discovered that the CPA had previously forged another client's signature on certain checks.

During cross examination the CPA was confronted by Mr. Garvin with the facts and copies of the forged instruments. In what is now a classic phrase, the CPA stated "I am not the one on trial here". Defense attorney Garvin, looking at the jurors responded "It is abundantly clear that you should be."  
                                                                                                             
(see verdict below)


                                                

Verdict Transcript

Excerpt of trial transcript from United States of America v. Charles T. Unkle, Docket Number: 98-398, January 28, 1999.
(Court reconvened at 4:18 p.m. out of the presence of the jury.)


• 
The Court: Ladies and gentlemen, we have a verdict.

•  Mr. Christopher Kron is the Foreperson.

•  Please bring in the jury.

•  (The jury entered the courtroom at 4:20 p.m.)

• 
The Court: Mr. Kron, I understand you are the Foreperson and the jury has reached a verdict.

• 
Jury Foreman: We have.

• 
The Court: If you will hand the packet to Officer DeStefani. And will you, officer, hand it to Mr. Heede? Mr. Heede will you please publish the verdict.

• 
Mr. Heede: United States District Court, Southern District of Florida, case number 93-398, criminal, Seitz. United States of America versus Charles T. Unkle.

• 
Verdict: We the jury find the defendant as to Count 1, not guilty; as to Count 2, not guilty; as to Count 3, not guilty, so say we all. Dated January 28, 1999. Signed, Christopher Kron, Foreperson.

• 
The Court: I believe now I have to formally adjudicate Mr. Unkle as not guilty, I believe. In the matter of United States versus Charles T. Unkle, case number 98-398 CR, Seitz, based on the verdict of the jury, I find you not guilty as to Count 1, not guilty as to Count 2, and not guilty as to Count 3. Sir, you are free to go.


 
 
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    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.


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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 - Criminal Lawyer Section as well as a Martindale-Hubbell Preeminent Lawyer, Tax Attorney - Tax Lawyer Section member since 1999. Mr. Garvin has been selected by Super Lawyer Magazine each year since 2006 - White Collar Criminal Attorney - Criminal Lawyer 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. David M. Garvin is a Florida Bar Certified Tax Attorney 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 for and by an  IRS Voluntary Disclosure lawyer , 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 and white collar crime.    Tax Attorney David M. Garvin can be reached at (305) 371-8101.




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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