Tax Evasion Attorney in Houston

Facing Federal Tax Allegations? Get Trial-Ready Defense With Decades of Combined Experience

An IRS examination, contact from an IRS special agent, a grand jury subpoena, or a federal charge calls for careful decisions before you answer questions or provide records. Early legal guidance can clarify who is contacting you, what authority they’re using, and how to respond without compromising your rights.

At Hochglaube & DeBorde, PC, we represent people accused of or investigated for crimes in Texas state courts and federal courts nationwide. We can step in during an investigation, prepare for federal court proceedings, and continue representing you through trial, sentencing, or appeal when applicable.

Federal Tax Evasion Under 26 U.S.C. § 7201

Federal tax evasion requires more than an unpaid balance, inaccurate return, or disputed tax position. Under 26 U.S.C. § 7201, the prosecution generally must prove that tax was due and owing, the accused took an affirmative step to evade or defeat the tax, and the conduct was willful.

The government’s case generally focuses on three elements:

• Tax deficiency: The government must establish that federal tax was due and owing.
• Affirmative act of evasion: Prosecutors must identify conduct allegedly intended to evade the assessment or payment of tax, not merely passive nonpayment.
• Willfulness: The conduct must reflect a voluntary and intentional violation of a known legal duty.

A conviction under Section 7201 can carry up to five years in prison. The statute also authorizes a fine of up to $100,000 for an individual or $500,000 for a corporation, or both, plus prosecution costs. Actual consequences depend on the charges, facts, applicable sentencing rules, and the court’s findings.

Tax Evasion & Related Federal Tax Charges

A federal tax investigation can extend beyond an allegation of evasion. The applicable statutes, required mental states, evidence, and potential penalties vary by the alleged conduct, filing period, and type of tax involved.

Related allegations may concern:

• False statements or false tax returns.
• Failure to file returns or pay taxes.
• Employment tax withholding and payroll tax conduct.
• Concealment of income or assets.
• Inaccurate books, deductions, or business records.
• Nominee arrangements, offshore activity, or related financial transactions.
• Conspiracy or other federal financial offenses.

Failure to file or pay isn’t automatically tax evasion. The distinction often turns on evidence of knowledge, intent, communications, and alleged acts of concealment.

How an IRS Criminal Investigation Can Become a Federal Case

IRS Criminal Investigation examines potential criminal violations of the Internal Revenue Code and related financial crimes. A matter may begin during an audit or with direct contact from a special agent, then progress through document requests, interviews, summons activity, or grand jury proceedings.

A civil revenue agent generally addresses tax examination and collection issues, while an IRS special agent investigates possible crimes. Contact from a prosecutor or receipt of a grand jury subpoena signals a different stage and legal process. Knowing who is contacting you is critical before agreeing to an interview or producing records.

Cases arising in the Houston area may proceed in the Houston Division of the Southern District of Texas. Depending on the circumstances, the process may include a prosecution recommendation, indictment or information, pretrial motions, plea discussions, trial, sentencing, and appeal.

Evidence-Driven Defense for Federal Tax Allegations

Our preparation may include reviewing tax calculations, filing history, accounting records, bank information, business documents, communications with tax preparers, and the government’s evidence of intent. We also assess investigative methods, searches or seizures, witness statements, and whether the evidence supports each required element.

Nicole DeBorde Hochglaube previously served as a Harris County prosecutor and handles state and federal criminal matters from investigation through trial and post-conviction proceedings. Mark Hochglaube, a former state prosecutor who is board certified in criminal law, has handled fraud cases, criminal trials, and appeals.

Hochglaube & DeBorde, PC brings more than 60 years of combined attorney experience to criminal defense. We prepare each case with trial in mind, keep clients informed, and provide direct access to their attorneys throughout the proceedings.