Tax Evasion Attorney in Westchester County

Trial-Ready Defense for State and Federal Tax Charges

A tax audit, reporting error, unpaid balance, and criminal tax allegation aren’t interchangeable. The legal issues depend on the alleged conduct, the financial records, the tax involved, and whether the government can prove the required intent. We defend individuals and businesses facing New York criminal tax fraud allegations, federal tax evasion investigations, subpoenas, and other white-collar criminal charges.

Our former-prosecutor perspective helps us examine how investigators may build a case and develop a defense grounded in the underlying records. Our tax evasion lawyers in Westchester County prepare every matter for trial from day one, including cases that may involve both state and federal authorities.

Over 150 Years of Combined Legal and Trial Experience

Our criminal defense attorneys have handled cases in state and federal courts. Richard Portale and James Randazzo began their careers as prosecutors in the Westchester County District Attorney’s Office. James Randazzo served there from 1989 through 1995 and tried more than 30 cases to verdict.

That background informs our independent review of the government’s allegations. We don’t assume that a tax calculation, an investigator’s characterization of a transaction, or an audit finding establishes criminal liability. We assess the evidence against each element the prosecution must prove.

Building a Defense From the Financial Record

The first step is determining what kind of matter is underway. An administrative inquiry or civil tax dispute requires a different response from a criminal investigation, grand jury proceeding, or indictment. Early legal review can clarify the posture of the case, identify relevant records, and help clients avoid unnecessary statements.

Depending on the allegations, our review may address:

• Tax returns, amended returns, and audit correspondence
• Bank statements, invoices, payroll records, and business books
• Communications with accountants, preparers, employees, and tax authorities
• Subpoenas, interviews, search procedures, and government calculations
• Evidence concerning who prepared, approved, or controlled particular records

We work with clients to gather supporting evidence, answer questions, and evaluate their options. Our defense planning may examine whether the tax was legally due, whether transactions were characterized correctly, and whether the evidence supports an allegation of deliberate concealment or intentional misstatement.

Evidence That Can Shape a Tax Evasion Case

Financial records are only part of the analysis. A defense review may examine whether the government calculated the alleged deficiency correctly, whether another person prepared or controlled the records, and whether communications support or undermine an allegation of willfulness.

Depending on the conduct at issue, investigators may also examine possible false statements, falsified business records, fraud, money laundering, or failure to remit collected taxes. These allegations have separate elements and shouldn’t be treated as automatic consequences of a tax dispute.

State and Federal Tax Cases in Westchester County

A New York felony criminal tax fraud prosecution arising in Westchester County may proceed in Westchester County Court when that court has jurisdiction. A federal matter may proceed in the United States District Court for the Southern District of New York, which hears cases in White Plains and other locations within the district.

The investigating authority and court depend on whether the allegations arise under New York law, federal law, or both. Parallel proceedings are possible, but state criminal tax fraud and federal tax evasion remain distinct charges governed by different statutes, elements, agencies, and potential penalties.

Get Clear Guidance on the Investigation or Charge

Speak with our tax evasion lawyers in Westchester County about the allegations, the current stage of the case, and the decisions ahead. We serve clients throughout Westchester County and handle federal cases nationally. Our team provides informed options and prepares for courtroom litigation from the outset.