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Wilmington Tax Fraud Defense Lawyer

Every year, the Internal Revenue Service (IRS) initiates thousands of tax fraud allegations. You do not want to handle your tax fraud case on your own.

My name is Michael Modica, and I have more than 30 years experience serving clients in the criminal courts of Delaware. I am an aggressive Wilmington tax fraud defense lawyer, and I am committed to providing personalized service to each of my clients. The sooner you reach out to me, the sooner I can get started building a strong defense in your tax fraud case.

Getting the Facts About Tax Fraud and IRS Investigations

According to IRS statistical data, during the 2016 fiscal year the IRS initiated 1,177 investigations and recommended prosecutions in 863 percent of those cases. The IRS also has a very strong record when it comes to winning its cases. To be sure, of the 863 recommendations for prosecution, convictions and sentences were handed down in 771 cases, which means that the IRS was successful in nearly 90 percent of the prosecutions it recommended, and around 76 percent of those convictions resulted in incarceration with an average of 34 months imprisonment per sentence.

These numbers can be startling to a Delaware resident who has been accused of tax fraud, and indeed, the statistics emphasize the power the IRS often has in tax fraud cases. At the same time, the numbers make clear just how important it is to have an experienced Wilmington tax fraud defense lawyer on your side.

Elements of a Tax Fraud Case in Delaware

What are the elements of a tax fraud case? According to the IRS, tax fraud is defined as “an intentional wrongdoing, on the part of a taxpayer, with the specific purpose of evading a tax known or believed to be owing.” In a tax fraud case, the government must be able to show both of the following:

  • Defendant has a tax due and owing; and
  • Defendant had fraudulent intent.

To be clear, the government has the burden of proof in a tax fraud case. To win its case, the government must be able to provide evidence that shows you had a tax due, and that you had fraudulent intent in not paying that tax. In criminal tax fraud cases, the government must prove a defendant’s guilt beyond a reasonable doubt. This means that, with the help of an experienced Delaware criminal defense attorney, you can help to build a defense that leaves the jury with reasonable doubt as to whether you actually committed tax fraud. The State of Delaware can also conduct criminal investigations into tax fraud.

Seeking Advice from an Experienced Delaware Tax Fraud Defense Attorney

The best way to build a strong defense in your case is to begin working with an experienced Wilmington tax fraud defense lawyer as soon as the IRS contacts you about an investigation. Whether you are in the early or later stages of a tax fraud matter, however, an experienced advocate can work with you on your defense. I have been representing individuals accused of crimes for more than 30 years, and I can get to work on your case. Contact the law offices of Michael W. Modica today.

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