Ft.Lauderdale Tax Lawyer(954) 640-1414 Criminal and Tax Matters Representations
All tax returns submitted under the streamlined procedures must have a valid Taxpayer Identification Number (TIN).  For U.S. citizens, resident aliens, and certain other individuals, the proper TIN is a valid Social Security Number (SSN).  For individuals who are not eligible for an SSN, an Individual Taxpayer Identification Number (ITIN) is a valid TIN.  Tax returns submitted without a valid SSN or ITIN will not be processed under the streamlined procedures.  However, for taxpayers who are ineligible for an SSN but do not have an ITIN, a submission may be made under the streamlined procedures if accompanied by a complete ITIN application.  For information on obtaining an SSN, see www.ssa.gov.  For information on obtaining an ITIN, see the ITIN page on www.irs.gov.

General treatment under the streamlined procedures:  Tax returns submitted under either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures will be processed like any other return submitted to the IRS.  Consequently, receipt of the returns will not be acknowledged by the IRS and the streamlined filing process will not culminate in the signing of a closing agreement with the IRS.

Returns submitted under either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures will not be subject to IRS audit automatically, but they may be selected for audit under the existing audit selection processes applicable to any U.S. tax return and may also be subject to verification procedures in that the accuracy and completeness of submissions may be checked against information received from banks, financial advisors, and other sources.  Thus, returns submitted under the streamlined procedures may be subject to IRS examination, additional civil penalties, and even criminal liability, if appropriate.  Taxpayers who are concerned that their failure to report income, pay tax, and submit required information returns was due to willful conduct and who therefore seek assurances that they will not be subject to criminal liability and/or substantial monetary penalties should consider participating in the Offshore Voluntary Disclosure Program (OVDP) and should consult with their professional tax or legal advisers.

After a taxpayer has completed the streamlined filing compliance procedures, he or she will be expected to comply with U.S. law for all future years and file returns according to regular filing procedures.

Coordination with treatment under OVDP:  Once a taxpayer makes a submission under either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures, the taxpayer may not participate in OVDP.  Similarly, a taxpayer who submits an OVDP voluntary disclosure letter pursuant to OVDP FAQ 24 on or after July 1, 2014, is not eligible to participate in the streamlined procedures.

A taxpayer eligible for treatment under the streamlined procedures who submits, or has submitted, a voluntary disclosure letter under the OVDP (or any predecessor offshore voluntary disclosure program) prior to July 1, 2014, but who does not yet have a fully executed OVDP closing agreement, may request treatment under the applicable penalty terms available under the streamlined procedures.  A taxpayer seeking such treatment does not need to opt out of OVDP, but will be required to certify, in accordance with the instructions set forth below, that the failure to report all income, pay all tax, and submit all required information returns, including FBARs, was due to non-willful conduct.  As part of the OVDP process, the IRS will consider this request in light of all the facts and circumstances of the taxpayer’s case and will determine whether or not to incorporate the streamlined penalty terms in the OVDP closing agreement.
Purpose of the streamlined procedures:  The streamlined filing compliance procedures described below are available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part.  The streamlined procedures are designed to provide to taxpayers in such situations (1) a streamlined procedure for filing amended or delinquent returns and (2) terms for resolving their tax and penalty obligations.  These procedures will be available for an indefinite period until otherwise announced.

As reflected below, the streamlined filing procedures that were first offered on September 1, 2012 have been expanded and modified to accommodate a broader group of U.S. taxpayers.  Major changes to the streamlined procedures include:  (1) extension of eligibility to U.S. taxpayers residing in the United States, (2) elimination of the $1,500 tax threshold, and (3) elimination of the risk assessment process associated with the streamlined filing compliance procedure announced in 2012.

General eligibility for the streamlined procedures:  The modified streamlined filing compliance procedures are designed for only individual taxpayers, including estates of individual taxpayers.  The streamlined procedures are available to both U.S. individual taxpayers residing outside the United States and U.S. individual taxpayers residing in the United States.  Descriptions of the specific eligibility requirements for the streamlined procedures for both non-U.S. residents (the “Streamlined Foreign Offshore Procedures”) and U.S. residents (the “Streamlined Domestic Offshore Procedures”) are set forth below.

Taxpayers using either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures will be required to certify, in accordance with the specific instructions set forth below, that the failure to report all income, pay all tax, and submit all required information returns, including FBARs (FinCEN Form 114, previously Form TD F 90-22.1), was due to non-willful conduct.


If the IRS has initiated a civil examination of a taxpayer’s returns for any taxable year, regardless of whether the examination relates to undisclosed foreign financial assets, the taxpayer will not be eligible to use the streamlined procedures.  Taxpayers under examination may consult with their agent.  Similarly, a taxpayer under criminal investigation by IRS Criminal Investigation is also ineligible to use the streamlined procedures. 

Taxpayers eligible to use the streamlined procedures who have previously filed delinquent or amended returns in an attempt to address U.S. tax and information reporting obligations with respect to foreign financial assets (so-called “quiet disclosures” made outside of the OVDP or its predecessor programs) may still use the streamlined procedures by following the instructions set forth below.  However, any penalty assessments previously made with respect to those filings will not be abated.

All tax returns submitted under the streamlined procedures must have a valid Taxpayer Identification Number (TIN).  For U.S. citizens, resident aliens, and certain other individuals, the proper TIN is a valid Social Security Number (SSN).  For individuals who are not eligible for an SSN, an Individual Taxpayer Identification Number (ITIN) is a valid TIN.  Tax returns submitted without a valid SSN or ITIN will not be processed under the streamlined procedures.  However, for taxpayers who are ineligible for an SSN but do not have an ITIN, a submission may be made under the streamlined procedures if accompanied by a complete ITIN application.  For information on obtaining an SSN, see www.ssa.gov.  For information on obtaining an ITIN, see the ITIN page on www.irs.gov.

General treatment under the streamlined procedures: 

Tax returns submitted under either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures will be processed like any other return submitted to the IRS.  Consequently, receipt of the returns will not be acknowledged by the IRS and the streamlined filing process will not culminate in the signing of a closing agreement with the IRS.


Returns submitted under either the Streamlined Foreign Offshore Procedures or the Streamlined Domestic Offshore Procedures will not be subject to IRS audit automatically, but they may be selected for audit under the existing audit selection processes applicable to any U.S. tax return and may also be subject to verification procedures in that the accuracy and completeness of submissions may be checked against information received from banks, financial advisors, and other sources.  Thus, returns submitted under the streamlined procedures may be subject to IRS examination, additional civil penalties, and even criminal liability, if appropriate.  Taxpayers who are concerned that their failure to report income, pay tax, and submit required information returns was due to willful conduct and who therefore seek assurances that they will not be subject to criminal liability and/or substantial monetary penalties should consider participating in the Offshore Voluntary Disclosure Program (OVDP) and should consult with their professional tax or legal advisers.

After a taxpayer has completed the streamlined filing compliance procedures, he or she will be expected to comply with U.S. law for all future years and file returns according to regular filing procedures.
                    Link for U.S. Taxpayers Residing in the United States Eligibility

Tax Law Offices of David M. Garvin, P.A.
110 East Broward Blvd. Suite 1770 Ft. Lauderdale, FL 33301
Phone: (954) 640-1414 Website: www.ft-lauderdale-tax-lawyer.com

Video: Tax Attorney Video

A sound advice from an experience tax attorney
Ft. Lauderdale Tax Attorney|Trial Lawyer|Federal Crimes Representation
David M. Garvin, P.A.
 
          Tax lawyer and criminal trial lawyer David M. Garvin, P.A. is AVVO rated as excellent and has been recognized as one of the top criminal defense litigator in the country. He holds a Martindale Hubbell AV rating* , has been recognized by SuperLawyers (limited to the top 5% of attorneys in Florida) and was selected by the  Daily Business Review as the "Most Effective Lawyer for 2010 in the area of complex litigation".

           The law offices of David M. Garvin, P.A. concentrates on serious criminal tax cases and white collar crime defense.  Mr. Garvin is a Florida Bar Certified tax attorney and accepts cases nationally. Mr. Garvin defends serious tax and criminal cases alleging tax fraud, bank fraud, healthcare fraud, commodities fraud, wire fraud, bank fraud, ponzi schemes, tax evasion, money laundering, false statements and other serious white collar crimes.

    To make an appointment please call:
                                                                 in Fort Lauderdale (954) 640-1414, in Miami (305) 371-8101, in West Palm Beach (561) 578-5878, in Tampa (813) 413-0140,
                                                                 in Orlando (407) 218-4650 or email to: ontrial2@gmail.com

          The hiring of a Federal tax and criminal defense law firm is an important decision that should not be based solely upon advertisements. Before you make any decision, ask us to send you free written information about our criminal and tax attorney in Ft. Lauderdale qualifications and experience.

                                                          Mr. Garvin has been selected as one of the "12 TO WATCH IN 2012"  by Attorney At Law magazine.

          This web site is designed for general information only.  The information presented at this site should not be construed to be formal legal advice nor the formation of a atty/client relationship. To learn what is a criminal and  tax attorney read our pages.

          The tax defense firm of David M. Garvin, P.A. has proudly provided exemplary legal services to clients throughout the United States including Fort Lauderdale, West Palm Beach, Orlando, Tampa, Miami,  Naples, Hollywood, Miami Beach, Coral Gables, Key West, Tallahassee, Miami, Jacksonville, Los Angeles, Chicago, New York, Atlanta, Dallas, Houston, Knoxville, Philadelphia, Pittsburgh, San Francisco, Little Rock, San Diego, Cleveland, Washington DC, Las Vegas and Boston. Servicing Miami-Dade County, Broward County, Palm Beach County, Monroe County, Leon County, Duval County and Collier County.

                                                                   






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            Since CIís inception in 1919 to the present, the conviction rate for Federal tax prosecutions has never fallen below 90 percent.  This is a record of success that is unmatched in Federal law enforcement.

                                                                The early involvement of experienced legal counsel can be the key to a successful result
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777 S. Flagler Dr.
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West Palm Beach, Fl.33401
(561) 578-5878
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200 S. Biscayne Blvd.
Suite 3150
Miami, Florida 33131
Tel.: (305) 371-8101
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Ft. Lauderdale, Florida 33301
(954) 640-1414
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        Mr. Garvin has been Florida Bar Certified as a Specialist in Taxation since 1990. He was the winner of the prestigious Most Effective Lawyer Award for 2010 in the area of complex litigation by the Daily Business Review from a field of over 12,000 lawyers for taking on the IRS and winning, shielding his client from the “business death penalty”.

Mr. Garvin has also been a Florida Certified Public Accountant since 1982. In 2003, he was selected for membership in the Outstanding Lawyers of America (Membership is limited to 100 attorneys in each state). Mr. Garvin was selected by Top Attorneys for white collar crime defense in 2011 and was named as one of the “12 to watch in 2012" by Attorney at Law magazine. In 1992 he was selected for membership by Who’s Who.

Mr Garvin was admitted to the Florida Bar in 1982. He is admitted to practice before the United States Supreme Court, United States Tax Court, United States Eleventh Circuit Court of Appeal, the United States District Court, Southern District of Florida, the United States District Court, Middle District of Florida and the United States District Court, Northern District of Florida.
Criminal Tax Lawyer and civil Income Tax Litigation.

All State and Federal Tax Crimes Defense.

Admitted to practice before the United States Supreme Court, the Eleventh Circuit Court of Appeals, the Sixth Circuit Court of Appeals, the United States Tax Court, the Florida Supreme Court and United States District Courts.

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AV and AVVO Rated, Recognized as a Top Florida Trial Tax Attorney

            When the IRS assigns a case to a special agent of its Criminal Investigation Division the very liberty of the taxpayer, who is the target of the investigation, is at stake.  Criminal investigations have different objectives than ordinary civil audits and should not be treated the same by taxpayers and their representatives.  Too often taxpayers make the mistake of talking to IRS agents without first retaining an attorney experienced in handling federal investigations, grand jury matters and federal trials. IRS special agents conduct investigations to gather evidence to indict and convict the taxpayers they investigate.

            Mr. David M. Garvin is AV peer review rated by Martindale Hubbell and is recognized in the Bar Register of Preeminent Lawyers as both a tax attorney and a criminal defense attorney. The Bar Register includes only those lawyers that have earned the highest rating in the Martindale-Hubbell Law Directory and have been designated by their colleagues as preeminent in their field.

            For over 30 years Mr. Garvin has represented clients in federal crimes and tax matters throughout the country. He has obtained remarkable results for many of his clients and has a well earned reputation of being one of the countryís premier criminal tax attorneys. As a top trial attorney, Mr. Garvin has been recognized and quoted by major publications throughout the United States on tax and white collar crime issues.

            Mr. Garvin has received several awards as a winning trial litigator. The Daily Business Review selected Mr. Garvin as the Most Effective Lawyer of the Year in 2010 and 2014 in the area of complex litigation. Mr. Garvin was also selected as one of the "12 to watch in 2012" by Attorney at Law Magazine.

            Mr. Garvin is known as a "lawyer's lawyer."  He has represented attorneys, accountants, doctors, bankers professionals, businessman and celebrities throughout Florida and the United States accused by the IRS of tax crimes.

            With severe prison sentences on the line, Mr. Garvin works to head off the authorization of an indictment by demonstrating distinctions between  legal tax avoidance and criminal evasion. He is versed in the highly complex tax issues that typically trigger an IRS criminal investigation, such as domestic and offshore trusts, offshore investments, off balance sheet entities, stock grants, corporate accounting irregularities, ponzi schemes, securities fraud, revenue recognition and under reported income.


            Mr. Garvin is available to represent clients at all stages of criminal tax cases, including administrative and grand jury investigations, pre-trial negotiations, jury trials, sentencing hearings, post-conviction litigation and appeals.

Preparing for a trial on criminal tax violations, Miami tax attorney David M. Garvin, and his staff will:

          (a) conduct a preliminary factual investigation and legal research;
         
          (b) assemble an "A Team" of firm paralegals, forensic computer experts, accountants and other experts; and

          (c) engage in preemptive talks to seek a favorable pre-trial resolution. When a trial cannot be averted, Mr. Garvin personally
                presents the case to obtain the best possible defense at trial.

            Many of our clients are professionals (politicians, doctors, lawyers, CPA's), corporate executives or otherwise prominent business people. A criminal tax prosecution, even absent a conviction, can damage professional reputations and adversely effect professional licenses. Mr. Garvin is adept at strategies to prevent or limit harmful consequences of an investigation or indictment.

            To maximize the chances of a successful outcome, the taxpayer should retain an experienced and successful criminal tax attorney as soon as possible.

Contact Mr. Garvin at any of the following locations :
                                   
                                                                               
•    Ft. Lauderdale (954) 640-1414,
                                                                               
•    Miami (305) 371-8101,
                                                                               
•    West Palm Beach (561) 578-5878,
                                                                               
•    Tampa (813) 413-0140,
                                                                               
•    Orlando (407) 218-4650

If you suspect that you are the subject of an investigation or have been indicted for criminal tax violations, CID investigation, Grand Jury appearance, accused of unreported foreign bank accounts or any IRS criminal investigation seek the advise of a qualified criminal tax attorney. Click here to see Mr. Garvin's trial results.

            Before selecting a criminal tax attorney to represent you in a federal criminal tax matter or federal white collar crime case it is important to ask for information concerning the trial experience.





                                   The United States reports a conviction rate in excess of 90% in federal white collar crime cases.

                                  It is estimated that less than 1% of all attorneys have successfully tried a federal criminal tax case.
                                                                                   (Not guilty verdicts on all counts.)

                                           We welcome you to compare Mr. Garvin's criminal trial results to any other lawyer's.


                  

Concentrating on Tax Fraud Defense

AV Peer Review Rated.

AVVO rating of "Superb".

Award Winning as Most Effective Lawyer in the Complex Litigation Category.

Listed in the Bar Register of Preeminent Lawyers as both criminal defense
and tax attorney.

Florida Bar Certified in Taxation and holds a LLM (Masters in Law) in Tax.
IRS Fraud Specialist
Voluntary Disclosure Program Specialist
Miami IRS Defense Expert and Voluntary Disclosure Lawyer
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