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Tax Evasion in Miami, Florida

Not all crimes are state crimes. Some of the more serious crimes are federal crimes. What determines whether a crime is a state or a federal one depends on the jurisdiction involved. For example, tax evasion could either be a federal crime if federal taxes are intentionally not paid, while evasion of paying state taxes is more obviously a state crime.

For most people the amount of federal tax owed every year is likely to be much higher than any state tax, so it stands to reason that the federal crime of tax evasion has more severe penalties.

How can federal tax evasion be determined?

Tax Evasion in Miami, Florida

No-one really likes paying taxes, but the vast majority of Americans end up paying whatever tax is due. Failure to remember to fill in a federal tax return is not by itself a crime, as long as it is not intentional. What turns the failure to pay the correct amount of tax into a federal crime is when it is a deliberate, intentional act, often repeated over a number of years, thereby establishing a pattern of evasion.

Tax evasion may not just be an individual event. It could just as possibly be something that has been done by a business, corporation, trust or other type of organization that would be expected to pay federal tax.

A common form of tax evasion is when an individual or organization deliberately under reports the amount of money earned or conceals the source of money earned, either within the U.S. or overseas. This may be because the source of their income has in fact been obtained illegally, or simply to reduce the tax owed to the Internal Revenue Service (IRS).

What prosecutors must be able to prove to establish tax evasion?

There are several components of proof necessary to substantiate an allegation of tax evasion. If any of these are absent, it would be difficult for prosecutors to prove that a crime has been committed. As tax evasion is a serious federal offense which can result in imprisonment and a large fine, it is important that you contact Miami criminal defense attorney, Albert Quirantes Esq., if you believe that you are under suspicion or have already been arrested.

Proof of tax evasion must show that:

  • there was already a liability to pay unpaid tax;

  • the tax due to be paid was not paid and

  • there was a deliberate intention to avoid paying the tax due.

Penalties for federal tax evasion

The penalties for tax evasion, if convicted, depend on the amount of tax evaded and whether the defendant is an individual or organization. The maximum time in prison is five years in both cases, but the maximum fine for individuals ($100,000) is less than that for an organization ($500,000).


There are many reasons why an allegation of tax evasion is unfounded. An effective defense can establish your innocence or, if failing to prevent a conviction, may help to minimize the penalties imposed on you. Don’t risk your job, freedom and future. You cannot be convicted of tax evasion unless there is proof beyond a reasonable doubt that you intended to evade payment of federal tax. Contact Miami criminal defense attorney, Albert Quirantes Esq., at 305-644-1800 today!

Call Us Now!


Albert M. Quirantes | Miami Criminal Defense Lawyer Office


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