United States v. Sergio Gardea - 05/10/2018

Tax preparer found not guilty on all 30 counts of preparing false tax returns following a 2 week jury trial today. Mr Gardea was represented by Miami criminal tax lawyer David M. Garvin.


Renown Criminal Tax Defense Attorney In Miami, FL

Not Guilty!  Recognized by his peers for having numerous Not Guilty verdicts in federal criminal tax cases. David M. Garvin is Florida Bar Certified as a Tax Specialist.  Mr. Garvin has successfully represented numerous taxpayers under IRS criminal tax investigation. Acknowledged by publications Super Lawyers, Top Attorneys, and Martindale-Hubbell as a preeminent tax and criminal lawyer. Selected by the Daily Business Review as the  Most Effective Lawyer of the year for 2014 in criminal law and as the Most Effective Lawyer of the year in 2010 in complex litigation. Rated by AVVO as superior and AV Rated by Martindale-Hubbell. Known for both his knowledge of the law and his skills in the courtroom by federal lawyers and judges before whom he has appeared. David M. Garvin is nationally renown for his criminal tax trial record. The following are the results of representative criminal tax cases tried by David M. Garvin and decided by a jury: 

Criminal Tax Trials in Miami

Case Name Case Number Outcome
U.S. v. J.R. 13-20346-CR-Ungaro Not Guilty on all Counts
U.S. v. R.R. 13-20346-CR-Ungaro Not Guilty on all Counts
U.S. v. J.M. 12-CR-60025-Williams Not Guilty on all Counts
U.S. v. H.C. 1:08-20916-CR-Graham Not Guilty on all Counts
U.S. v. D.A. 04-20190-CR-Altonaga Not Guilty on all Counts
U.S. v. T.E. 98-511-CR-Lenard Not Guilty on all Counts
U.S. v. N.M. 15-20258-CR-Lenard Not Guilty on all Counts
U.S. v. J.C. 08-CR-20044-Lenard Hung Jury All Counts
U.S. v. C.U. 98-398-CR-Seitz Not Guilty on all Counts

During this same period of time, David M. Garvin has succeeded in convincing the government to kill several cases without returning an indictment. Examples would include: U.S. v. Arnaldo Predo;  U.S. v. Kemal Arin; U.S. v. Ary Krau; and others. Mr. Garvin has obtained remarkable results for his clients throughout the United States.

Selecting the Right Lawyer for You

Naturally, when a taxpayer learns that he is under investigation for a possible tax violation the taxpayer tries to locate the best tax lawyer possible. Retaining a top tax attorney early in the process may have a significant impact on the outcome of the case. However, most people looking for the best tax lawyer or top tax attorney do not know what information to look for or questions to ask to determine which tax lawyer is best suited for their particular case.  If you have a potential criminal tax case and you are in the process of selecting an attorney, you have an absolute right to ask the lawyer for the results of his jury trials in criminal tax cases for the defense. It is important that you do your due diligence. Do not be afraid to ask for case names and numbers. We welcome you to compare the criminal tax jury trial record of David M Garvin to any other lawyer or law firm.

Respect of His Peers

David M. Garvin has practiced criminal tax law for over 33 years. During that period of time, he has earned the respect of his peers.  Well known and long time federal criminal defense lawyer, Alan S. Ross recently posted this statement to another lawyer’s open internet request for a recommendation to a top tax lawyer.

"I have done tax cases my entire career
and I have co-defended dozens of them with everyone in town
and I can tell you that David Garvin is THE man. There isn’t even a close second."

Alan S. Ross, partner Ross, Amsel, Raben, Nascimento, PLLC.  April 17, 2016.

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IRS Conviction Statistics

The IRS published statistics reveal that approximately 80% of criminal tax investigations result in an indictment.  Further, over 90% of the indictments against taxpayers result in a conviction. Investigations are conducted by highly trained criminal division special agents. As of July 1, 2016, the results of David M. Garvin’s last 10 clients who chose to proceed to trial in a criminal tax case in Miami, Florida are: 8 clients were found not guilty on all counts; 1 client’s case ended with a hung jury; and 1 client lost her case and was found guilty. Record 8-1-1.  This record in criminal tax cases is unheard of and according to comments of IRS special agents and lawyers is unequaled, not only in Miami but nationwide. A few lawyers claim that they have winning records but these claims are seldom confirmed when requests are made of the lawyer to provide case names and case numbers of their actual jury trial verdicts.  

The Importance of Evidence

An agent's decision to request approval to seek an indictment is virtually never determined by your lawyer's alleged contacts within the IRS, Department of Justice or United States Attorney’s office. The decision is seldom influenced by your perceived cooperation during the investigation or whether you have been a “nice guy.” Instead, the decision is almost always based upon evidence and the strength of the case.  The Tax Division of the Department of Justice frowns upon losing any criminal tax trial. A loss by the government does not promote the objective of voluntary compliance nationwide. Too many lawyers and accountants try to “cooperate” and treat a criminal investigation as they would a civil tax audit. The results are far too often tragic. By the time they realize their mistake, it is too late.

David M. Garvin, When Winning is the Only Option.*

When winning means everything and there is no other option, hiring an attorney who specializes in criminal tax defense and has a proven trial record is a must.  David M. Garvin is able to handle cases ranging from the large complicated multi-issue case, to a small single issue matter. Regardless of the facts, he will tirelessly defend your rights in court.

* The trials listed do not reflect all of the trials of the law firm. Further, the outcome of each case is largely influenced by the unique facts of that particular matter. Past results do not guarantee successful results in the future.


A Commitment to Effective Service

We provide experienced representation for clients in Florida, nationwide and around the world, with first class legal advice on criminal law and tax matters.

Member of SuperLawyers®.

Martindale-Hubbell® "AV" rated

Selected for "Preeminent Bar Register" in both tax and criminal trial practice

Winner of the prestigious Daily Business Review Award for "Most Effective Lawyer" in 2014 in the area of criminal law. 

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