Criminal Investigation of Unfiled or Fraudulent Tax Returns

Taxpayers with unfiled or fraudulent tax returns can be at a high risk of IRS criminal investigation. A non-filer who is an attorney, doctor, professional, business owner or an individual in a high-income bracket, who has a pattern of non-filing, or makes or has made false statements to the IRS may be at particular risk of a criminal tax investigation and prosecution. At the law offices of Daniel Rosefelt & Associates, our professional dual licensed tax attorney and CPA understands the po...

FAFSA & Unfiled Returns

The FAFSA (Free Application for Federal Student Aid) requires that the applicant, often the parent of a prospective or current student, have filed a federal income tax return for the current year, unless an extension has been filed or gross income is under the IRS filing threshold. Parents or applicants with unfiled returns face the prospect of ineligibility for federal financial aid, unless a tax return is filed.  While the Department of Education previously allowed applicants to estimate tax a...

Attorney-Client Privilege

Maintaining an attorney-client privilege can often be vital in protecting clients and their interests in difficult tax situations.  Certified Public Accountants and Enrolled Agents have a limited privilege with clients under U.S. law, but this only extends to civil tax proceedings – meaning communications with an accountant would not be protected in a potential criminal tax matter. At the law offices of Daniel Rosefelt & Associates, our professional dual licensed tax attorney and CPA has...