One of the most unique characteristics of Maryland tax fraud cases is the role of the government. These cases are often presented based on an alleged fraudulent offense against the government. The common factors of tax fraud cases include offshore accounts, accounting discrepancies, or intentionally fraudulent accounts that try to hide transactions or assets.
Those are things the government uses to argue the sophisticated means in the commission or concealment of the crime. An established tax fraud attorney could help you fight these accusations in and out of court. Therefore, it may be critical to contact a lawyer right away.
The federal government is considered the victim in every tax fraud case. The age and condition of the alleged victim prior to the tax fraud crime does not affect the unique characteristics of Maryland tax fraud cases. Because of the government’s role, it may be vital for the accused to discuss their case with an attorney right away.
One of the unique characteristics of Maryland tax fraud cases is its lack of alleged victim’s sentencing scale. The impact is the value of the amount of loss, which is factored into the scale. The scale for tax fraud is not affected if the crime is conducted over the internet. While taxes may be filed in multiple ways and many people file their taxes online, it does not factor into the sentencing. It is more about the value of the loss than whether fraud taxes are filed online. It is the loss that is determinative in these cases.
There are two strategies that a tax fraud sentencing lawyer could user to help move the scale to their client’s benefit. The first is going to be in negotiation with the government. This could be before a plea is made or before a trial.
Until plea negotiations, they are not able to start pulling in the specific guidelines, the specific offense characteristics and negotiating. If it is a multiple account indictment and there are multiple counts of tax fraud, that case could result in a different type of conviction because loss is typically calculated differently for each case.
Even in plea negotiations, their lawyer could be factoring that into the strategy in terms of overall strategy in plea negotiations. After conviction, whether a plea or at trial, they know what the convictions are for and what the specific charges are, but there may be enhancements applied to one charge and not to another.
Often, federal sentencing guidelines are applied to tax fraud cases by the amount of loss that resulted from the alleged fraud. That is the starting point when a person gets the guidelines. Specific factors help determine a person’s sentence. For example, if there is a source of income over $10,000 that was not reported, that is a specific two-level enhancement. If the government argues or if the judge finds sophisticated means were used to commit the tax frauds that may be used to enhance a person’s sentence. It may be anything considered complex or intricate to try to execute the tax fraud or to try to conceal a tax fraud.
Common defense strategies include the specific legal argument, laying out why the facts of their case do not apply and why the enhancement should not be applied or should be a more general equitable plea negotiation with the government in terms of trying to get an outcome that both parties may agree to.
Working backwards through the sentencing guidelines, they look at what enhancements may and may not apply. Based on unique characteristics of Maryland tax fraud cases, the accused may reach a sentencing outcome that both parties feel was a compromise or adjusted outcome.