Call Now (800) 681-1295
Close

Requesting conference after IRS Special Agent Report

Table of Contents

    45838872 – successful business deal – real estate agent and new female homeowner exchanging house key while shaking hands over a contract of house sale.

    While every tax controversy and every tax matter is different, there are generally two critical stages in a pre-indictment process where positioning oneself to participate in a taxpayer conference can be substantively or procedurally advantageous. The first time is at the conclusion of the CID investigation when the special agent has prepared his or her SAR. The second is at or just prior to referral to the Department of Justice (DOJ) Tax Division. While entering into these conferences can improve the potential outcomes the taxpayer may face, an improper handling that reveals defenses too early in the process or results in inadvertent disclosures can exacerbate the situation. These processes and steps should only be engaged in with the careful guidance of an experienced tax attorney.

    As for the CID investigation, a pre-indictment conference request is granted as a matter of course because it is believed to be in the government’s best interest. However, if the conference is not in the government’s best interest or if the taxpayer is subject to a grand jury investigation it may not be held. If a pre-trial conference is held, the taxpayer is permitted to attend but, practically, it may be better for only the attorney to appear. If the taxpayer must attend the conference he or she should not engage in conversation beyond initial & closing pleasantries. Furthermore steps to avoid non-verbal communications should also be taken.  The taxpayer must be told of the conference results.

    The attorney will probably also wish to position the client to receive a conference at the DOJ Tax Division. These conferences are also routinely granted, but the taxpayer does not have a right to receive one. Therefore a defense attorney must take steps on the taxpayer’s behalf to increase the odds that said conference will occur.  The government will not delay action to hold a conference if a showing that information will be useful to a prosecutorial decision is not made. If the taxpayer is informed of the fact that he or she will be referred to DOJ’s Tax Division for criminal prosecution, then the attorney will apply for or re-request a conference as quickly as possible.

    At any DOJ Tax Division hearing, the taxpayer’s council will have the opportunity to present evidence or explanations regarding the alleged tax crimes and potential indictment. The conference is not an appropriate venue or time to examine the government’s evidence, but rather it gives the taxpayer a chance to present any important materials before the government authorizes a prosecution. If the taxpayer attends the conference special care must be taken because the government may use any statements made by the taxpayer at the conference in future proceedings.

    However if the taxpayer is unaware about his or her status regarding a criminal referral the timing is more difficult. However, most tax defense attorneys would probably recommend a belt and suspenders approach here by requesting a conference. If the taxpayer does then face a CI referral he or she will already be best positioned to engage in a pre-indictment conference.

    Tax Help Videos

    Representing Clients from U.S. and International Locations Regarding Federal and California Tax Issues

    tax lawyers

    Main Office

    Orange County
    2601 Main St. Penthouse Suite
    Irvine, CA 92614
    (949) 681-3502

    Our headquarters is located in Irvine, CA. Our beautiful 19,700 office space is staffed full-time and always available for our clients to meet with our highly qualified and experienced staff of Attorneys, Certified Public Accountants and Enrolled Agents. We also offer virtual consultations and can travel to meet with clients in one of our satellite offices.

    Outside of our 4 hour initial consultation option, we do not charge travel time or travel expenses when traveling to one of our Satellite offices, or surrounding business districts, where it is necessary to meet personally with taxing authority personnel, make court appearances, or any in person meeting deemed necessary for the effective representation of a client. To make this as flexible, efficient, and convenient as possible, David W. Klasing is an Instrument Rated Private Pilot and Utilizes the Firms Cirrus SR22 to service client’s in California and in the Southwest by air. Offices outside these areas are serviced via commercial jet airlines. None of these costs are charged to our clients.

    Satellite Offices

    California
    (310) 492-5583
    (760) 338-7035
    (916) 290-6625
    (415) 287-6568
    (909) 991-7557
    (619) 780-2538
    (661) 432-1480
    (818) 935-6098
    (805) 200-4053
    (510) 764-1020
    (408) 643-0573
    (760) 338-7035
    Arizona
    (602) 975-0296
    New Mexico
    (505) 206-5308
    New York
    (332) 224-8515
    Texas
    (512) 828-6646
    Washington, DC
    (202) 918-9329
    Nevada
    (702) 997-6465
    Florida
    (786) 999-8406
    Utah
    (385) 501-5934