Depending upon the circumstances, it may not be recommended that there be direct contacts between the taxing agency and the taxpayer, at least initially, until there is some control over the case and potential consequences are properly evaluated.
We have represented clients over the years in regard to installment payment arrangements, including breach of installment payment arrangements, or situations where promises have not been kept that have been made to the taxing agencies. These situations often involve the taxing agency making demand for immediate payment, or proceeding with wage garnishment (employee) non-wage garnishment (bank accounts) etc.
We have represented taxpayers over the years in regard to criminal tax prosecutions, both at the state and federal level. With respect to criminal text cases, the prosecutor has to show a taxpayer is guilty beyond a reasonable doubt to sustain the burden of proof. Therefore, the initial actions by the taxpayer, as well as decisions being made regarding whether or not there is going to be cooperation, can be critical for the client, including analyzing matters that may not be of apparent immediate importance. Criminal tax cases at the state level often have to do with income tax, sales tax, and use tax, and/or withholding tax. In many instances, taxpayers have had issues that extend over a number of years. Criminal tax cases at the federal level in many instances involve income taxes or employment taxes. In some situations, there are both federal and state tax issues for the same years, depending on the tax payer and the circumstances.