The recommended sentence under the Federal Sentencing Guidelines for one or more tax violations is largely determined by the calculated tax loss. State taxes may be included in the calculation. Cash expenditures, under certain circumstances, may be excluded from the calculation. The Federal Sentencing Guidelines do not make a distinction between felony tax violations and misdemeanor tax violations. As a result, a taxpayer found not guilty of the felony counts but guilty of the misdemeanor counts may serve the same amount of time as if convicted for a felony. This occurs when the Court orders that the misdemeanor sentences be served consecutively instead of concurrently.
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Evidence of zero tax loss may be excluded in a tax case charging the taxpayer with willfully filing fraudulent tax returns pursuant to 26 U.S.C. Section 7206.
If you learn that you are the target or subject of a federal investigation for possible tax violations and/or related economic crimes, what is the best way to select the best tax lawyer to represent you?