Tax Evasion Lawyer New Jersey, NJ
You open the mailbox and find a letter from the IRS Criminal Investigation Division or a subpoena from the New Jersey Division of Taxation. The correspondence states that you are the target of a tax evasion investigation. Perhaps the government alleges unreported income, inflated deductions, hidden offshore accounts, or a willful failure to file returns. For a New Jersey resident, that single piece of paper means you are potentially facing both state and federal criminal charges—each carrying serious consequences. At Law Offices Of SRIS, P.C., our experienced criminal defense team understands how state and federal tax agencies build criminal cases and works to protect clients throughout investigation and prosecution. To discuss your situation with a defense lawyer, call (888) 437-7747. Law Offices Of SRIS, P.C. – Advocacy Without Borders.
Understanding Tax Evasion Charges in New Jersey
Tax evasion can be prosecuted on two separate tracks: under New Jersey state law and under the federal Internal Revenue Code. The two systems operate independently, and a person may face charges from both for the same underlying conduct.
Federal tax evasion. The principal federal statute is 26 U.S.C. § 7201, which makes it a felony to willfully attempt to evade or defeat any tax imposed by the Internal Revenue Code. A conviction under § 7201 carries a maximum penalty of 5 years imprisonment per count and substantial fines. The IRS Criminal Investigation Division builds these cases, often using financial records, bank analysis, and cooperating witnesses. Federal cases are prosecuted by the U.S. Attorney’s Office for the District of New Jersey and are heard in the United States District Court.
New Jersey state tax evasion. The State prosecutes tax-related fraud under the New Jersey Code of Criminal Justice (N.J.S.A. Title 2C). Depending on the amount of tax at issue and the nature of the conduct, a charge may be classified as a disorderly persons offense (the equivalent of a misdemeanor) or as an indictable crime, which is the New Jersey term for a felony. Indictable crimes in New Jersey are divided into four degrees: fourth-degree offenses (up to 18 months of incarceration), third-degree (3 to 5 years), second-degree (5 to 10 years with a presumption of imprisonment), and first-degree (10 to 20 years). Because tax evasion often involves significant sums, it is frequently charged as an indictable crime. The investigation may be conducted by the New Jersey Division of Taxation or referred to the county prosecutor’s office.
New Jersey abolished cash bail in January 2017 under the Criminal Justice Reform Act. Pretrial release is determined by a Public Safety Assessment risk score rather than the ability to post money. That means a person charged with tax evasion will be evaluated for release based on flight risk and danger, not on financial resources.
How Our Firm Handles Tax Evasion Cases
Because tax evasion investigations are document-intensive and often begin long before an arrest, early representation is important. Mr. Sris and the firm’s Of Counsel attorneys work to engage with investigators while protecting the client’s rights. In federal matters, we may communicate with the IRS Criminal Investigation Division and the Assistant U.S. Attorney assigned to the case before an indictment is returned. In state matters, we may seek to resolve the case through negotiation with the county prosecutor or, where appropriate, through pretrial diversion programs such as Pre-Trial Intervention.
When charges are filed, the litigation path depends on the forum. In state court, an indictable tax offense begins with a complaint in the municipal court for a probable cause hearing, after which the matter moves to the Superior Court Law Division for arraignment, pretrial motions, and trial. Federal cases proceed in U.S. District Court under the Federal Rules of Criminal Procedure and the U.S. Sentencing Guidelines. Our firm presents factual and legal defenses, challenges the government’s evidence when appropriate, and advocates for the most favorable resolution achievable under the specific facts.
About Mr. Sris and the Firm’s Of Counsel Attorneys
Mr. Sris, Owner and Founder of Law Offices Of SRIS, P.C., is a former prosecutor who has practiced criminal defense since 1997. He is admitted in New Jersey, Virginia, Maryland, the District of Columbia, and New York. Mr. Sris draws on his prosecution background to analyze how state and federal tax authorities construct their cases. The firm’s Of Counsel attorneys bring additional experience in financial crime defense, white-collar matters, and criminal trial work.
Our New Jersey location is at 44 Apple St, 1st Floor, Tinton Falls, NJ 07724. Consultations are by appointment. To request a consultation, call (888) 437-7747.
Frequently Asked Questions
What is tax evasion under New Jersey law?
Tax evasion in New Jersey generally involves willfully failing to pay taxes due or filing false returns with the intent to avoid tax obligations. The state may prosecute these actions as theft or fraud offenses under the New Jersey Code of Criminal Justice. Depending on the amount involved, the charge may be classified as a disorderly persons offense or an indictable crime.
Can I face both state and federal charges for the same tax conduct?
Yes. The IRS and the New Jersey Division of Taxation are separate sovereigns, and each can bring charges for the same underlying conduct without violating double jeopardy. A federal conviction under 26 U.S.C. § 7201 can result in up to 5 years imprisonment per count, while state penalties follow the degree of the indictable crime. Facing both investigations simultaneously makes it important to coordinate a unified defense.
What should I do if I receive a target letter or a subpoena from a tax agency?
Contact a criminal defense lawyer immediately. Do not speak with investigators, federal agents, or state examiners without counsel present. Do not provide documents or answer questions until your attorney reviews the scope of the inquiry. Statements made early in an investigation can be used as evidence later.
Are there alternatives to incarceration for tax evasion?
Depending on the circumstances, a person may be eligible for diversion programs. In New Jersey state court, first-time offenders charged with an indictable crime may apply for Pre-Trial Intervention, which can result in dismissal of the charges upon successful completion. In federal court, a plea agreement that includes cooperation or acceptance of responsibility may reduce the sentence. The availability of alternatives depends on the facts of the case.
How does a criminal tax case proceed through the New Jersey court system?
An indictable tax crime begins with a complaint filed in the municipal court, where a judge determines whether probable cause exists. If probable cause is found, the matter is bound over to the Superior Court, Law Division for further proceedings. Federal tax cases are initiated by indictment or information and proceed in the U.S. District Court for the District of New Jersey. Both forums involve discovery, motion practice, and potential trial.
Why should I choose Law Offices Of SRIS, P.C. for tax evasion defense?
Our firm has experience representing clients in both state and federal criminal matters. Mr. Sris, a former prosecutor, and the firm’s Of Counsel attorneys understand how tax agencies build criminal cases and work to develop a thorough defense strategy. To request a consultation, call (888) 437-7747.
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For additional statutory information, visit the New Jersey Legislature and review the federal tax evasion statute at 26 U.S.C. § 7201.
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