Tax Evasion Attorney in Jacksonville

Board-Certified Criminal Trial Lawyer. 35 Years Defending Federal Charges in Florida.

Tax evasion charges don’t arrive with much warning. What begins as a civil audit can become a criminal investigation the moment IRS Criminal Investigation Division special agents replace the revenue officer on your case. I’m Mitch Stone, a board-certified criminal trial lawyer in Florida with 35 years of experience in criminal courts. I’ve defended clients against federal charges brought by the Justice Department arm of the IRS, the FBI, the SEC, and other federal agencies. If you’re under investigation or already facing charges, that courtroom background is what this situation demands.

Both individuals and business owners in Jacksonville can face federal charges, Florida state charges, or both simultaneously. Acting early matters.

Free, confidential consultations are available. Call (904) 263-5005 to speak with me directly.

What Tax Evasion Means Under Federal Law

Tax evasion is codified at 26 U.S.C. Section 7201 of the Internal Revenue Code, which makes it a federal felony to willfully attempt to evade or defeat any tax imposed by federal law. The word “willfully” is doing significant work in that definition. It distinguishes a crime from a mistake.

Tax avoidance, using deductions, credits, or legal structures to reduce what you owe, is entirely lawful. Tax evasion uses illegal means and carries criminal penalties. Common conduct that draws IRS-CI scrutiny includes underreporting income, inflating deductions, hiding assets in offshore accounts or shell companies, failing to remit payroll taxes withheld from employees, and falsifying tax documents. A single honest error generally doesn’t rise to the level of a criminal charge. The IRS looks for patterns of behavior that suggest a voluntary, intentional effort to cheat.

What a Tax Evasion Conviction Actually Costs You

A federal conviction under IRC Section 7201 is a felony carrying up to five years in federal prison. Fines under the statute run up to $100,000 for individuals, though 18 U.S.C. 3571, enacted as part of the Sentencing Reform Act of 1984, raised the effective ceiling to $250,000 per count for individual defendants. Corporate defendants face fines up to $500,000. Restitution of unpaid taxes, interest, and penalties is typically imposed separately, on top of any prison sentence.

At the state level, Florida Statute 212.15 creates tiered charges based on dollar amount. Amounts of more than $300 but under $20,000 are a third-degree felony, carrying up to five years. Amounts between $20,000 and $100,000 are a second-degree felony, carrying up to 15 years. Amounts of $100,000 or more are a first-degree felony with a maximum of 30 years in Florida state prison.

The collateral consequences extend well beyond sentencing. There is no federal expungement statute, so a federal felony conviction is permanent and must be disclosed on background checks and professional license applications. Convictions involving dishonesty can trigger suspension or revocation of licenses in medicine, law, accounting, real estate, and securities.

How Federal Tax Evasion Prosecutions Develop

To convict under IRC Section 7201, prosecutors must prove three elements beyond a reasonable doubt: a tax deficiency exists, the defendant committed an affirmative act designed to evade or conceal tax liability, and that act was willful. Mere failure to file, without an additional overt act of concealment, generally doesn’t satisfy the Section 7201 standard, a principle the Supreme Court established in Spies v. United States, 317 U.S. 492 (1943).

IRS-CI special agents conduct criminal investigations through financial record reviews, surveillance, subpoenas to banks, and search warrants. After investigation, the case goes to the Department of Justice Tax Division and then to the United States Attorney’s Office for potential grand jury indictment. Federal tax evasion cases in Jacksonville are heard at the Bryan Simpson United States Courthouse, which serves the Jacksonville Division of the Middle District of Florida. Prosecutors often bundle related charges alongside an IRC 7201 count, including IRC 7206(1) for filing a false return, 18 U.S.C. 371 for conspiracy to defraud the United States, or structuring violations under 31 U.S.C. 5324.

I obtained dismissal of all charges in a federal case where my client was indicted on 16 counts, including conspiracy, bank fraud, wire fraud, and money laundering. Past results don’t guarantee future outcomes, but that experience reflects what federal white collar defense at this level can require.

How I Build a Defense Against Tax Evasion Charges

The government carries the burden of proving every element beyond a reasonable doubt. My approach is to examine where that burden isn’t met.

Challenging Willfulness
If the conduct resulted from a genuine misunderstanding of complex tax law, reliance on a professional advisor, or negligence rather than intentional wrongdoing, the government can’t establish willfulness. Without it, there is no Section 7201 felony.

No Affirmative Act
Failure to file or failure to pay, without an overt act of concealment, may support only a lesser misdemeanor charge under IRC Section 7203, not the felony evasion count. The distinction matters enormously for sentencing exposure.

Evidentiary Challenges
Financial records, correspondence, and the timeline of events can contain gaps and inconsistencies. I scrutinize the evidence to hold the government to its burden at every step.

Fourth and Fifth Amendment Suppression
Evidence obtained through unlawful searches or seizures, or statements taken after counsel was invoked, can be challenged for suppression. Removing tainted evidence can fundamentally change what the government is able to prove.

Why Jacksonville Defendants Retain Me for Tax Evasion Defense

Board certification in criminal trial law from the Florida Board of Legal Specialization, under the jurisdiction of the Florida Supreme Court, requires demonstrated competence in trial advocacy, not just years in practice. It’s a credential that distinguishes a career criminal trial lawyer from a general practitioner or a tax attorney who handles criminal matters occasionally. As the 33rd President of the Florida Association of Criminal Defense Lawyers, I’ve been part of shaping how criminal defense is practiced in this state.

Over 35 years, I’ve represented politicians, professional athletes, physicians, business owners, corporate executives, accounting and tax professionals, and securities brokers in federal and state criminal courts. I’ve defended against charges brought by the IRS, the FBI, the ATF, the DEA, the Secret Service, ICE, and the SEC. My fellow attorneys and judges have described me as a zealous courtroom advocate. I don’t take a case with the intent to simply plead a client guilty. I challenge the witnesses, the proof, and the evidence, and I hold the government to its burden of proof beyond a reasonable doubt.

Contact a Tax Evasion Lawyer in Jacksonville Before Charges Are Filed

The best time to retain a criminal defense attorney in a tax evasion matter is before an indictment is returned. Early involvement preserves options that can disappear once the grand jury acts. I represent clients in Jacksonville, throughout Northeast Florida, and across the state of Florida.

Consultations are free and confidential. Payment plans are available. Call (904) 263-5005 to speak with Mitchell A. Stone, P.A. about your situation today.