federal crimes
How Does an IRS Criminal Investigation Begin?
The Internal Revenue Service Criminal Investigation Division serves the American public by conducting criminal investigations regarding alleged tax violation and various money laundering statutes. There is a long, complicated investigation process involving many levels of personnel that goes into prosecuting these types of criminals.
IRS criminal investigations begin when an auditor or collections officer detects possible fraud. The first part of the preliminary process is a primary investigation, in which questionable information is further explored reevaluated. An IRS supervisor will then decide whether or not the investigation should be continued and further delved into. The next part of the process is called the “subject criminal investigation.”
During the subject criminal investigation, multiple techniques are used to determine when and how fraudulent activity occurred, as well as the level of impact that the alleged criminal activity has created. Investigators may interview third party witnesses, conduct video surveillance, get search warrants for a home or office, subpoena bank records and review financial data.
If the criminal investigation results in sufficient evidence to continue a case, the evidence will be reviewed by the supervisory special agent, Centralized Case Review, the criminal investigation assistant special agent in charge and the criminal investigation special agent in charge. Lastly, the special agent in charge will make the final determination as to whether or not the case should be prosecuted with the Department of Justice, Tax Division or the United States Attorney for all other investigations.
If you believe you are being investigated by the IRS it is imperative that you speak with a lawyer. The impact of an IRS investigation and prosecution can be immense, and without an experienced attorney you may be subjecting yourself to a financial catastrophe and public embarrassment.
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How White Collar Crime Compares to Other Types of Crime
“White-collar” work was originally used to describe clerical and administrative job functions. Such workers are generally associated with jobs that don’t require strenuous physical labor. Conversely, “blue-collar” work refers to skilled and unskilled manual labor. These two contrasting classifications of workers typically commit equally dissimilar types of crimes.
Although people generally associate white-collar crime with social status, respectability, sophistication and wealth, the Federal Bureau of Investigation does not take any of these factors into consideration. The FBI defines white-collar crime as “. . . those illegal acts which are characterized by deceit, concealment, or violation of trust and which are not dependent upon the application or threat of physical force or violence. Individuals and organizations commit these acts to obtain money, property, or services; to avoid the payment or loss of money or services; or to secure personal or business advantage.” White-collar crimes can include the following: insider trading, securities fraud, bribery and embezzlement. Basically such crimes are characterized by lying, cheating, stealing and similarly unfaithful behaviors. They involve complex deceit with the intent of capital gain.
White collar crimes are investigated by four different federal agencies: the Internal Revenue Service (IRS), Securities and Exchange Commission, FBI and the Department of Homeland Security. White-collar crimes may be charged at both the state and federal level, can vary from jurisdiction to jurisdiction and depend on the severity of the offense. For example, in a case of embezzlement the value of the embezzled property will be factored into the punishment, along with any prior record, the relationship the individual has with the company and the duration of the crime. If you are facing criminal charges, it is essential to hire a seasoned Jacksonville criminal attorney who specializes in white collar crimes defense. The typical punishment for embezzlement if a prison sentence, restitution to the victim, and a possible payment of interest and period of supervised release. Criminal penalties for insider trading can warrant up to a 20 year prison sentence, and as high as a $5 million fine for each willful violation of the Securities Exchange Act. However, if the individual being charged with insider trading can prove that they were unaware of any violations of rules and regulations imprisonment can be reconsidered and thrown out. Criminal penalties for white-collar crimes vary, but most laws will demand a (usually hefty) monetary fine, a prison sentence or both.
Blue-collar crimes are usually crimes against others in which there is a direct victim. They are known to involve an element of violence, although that does not necessarily need to be the case. These crimes include kidnapping, shoplifting, vandalism, murder and rape. “Victimless” blue-collar crimes include substance abuse, gambling and prostitution.
Blue-collar crimes generally cause more immediate and visible damage to society, therefore they are punished more quickly and usually more harshly than white-collar crimes. Depending on the severity of the crime and the amount of damage that has been done, one may be charged with a misdemeanor or a felony. Examples of blue-collar misdemeanors are petty theft, simple assault and public intoxication. Punishment for such crimes will typically include a short sentencing (less than one year) or alternative sentencing such as community service or a rehabilitation program. Felonies, on the other hand, are more serious crimes that can include arson, battery rape and murder. Such crimes warrant harsher penalties of a prison sentence to exceed one year, and can even result in the death penalty.
Federal Crimes
The difference between federal and state crimes is that federal crimes break federal legal code and state crimes break state laws. The U.S. Constitution allows states to govern themselves and most crimes in the U.S. fall under the jurisdiction of the state in which the offense occurs, but when the nation’s welfare is at risk Federal laws rule over state laws. The federal government has the authority to determine which crimes can constitute a federal crime. Federal offenses are investigated by government agencies such as the FBI, IRS or DEA.
Most federal offenses are defined under title 18 of the U.S. code. A federal crime is usually an illegal action that is committed across state lines. Example of these types these include kidnapping across state lines and interstate drug trafficking. Other federal crimes are bank robbery, counterfeiting, acts of terrorism, postal fraud, immigration violations, insider trading, identity theft, gun crimes, computer crimes, credit card and ATM fraud, organized crime and public corruption.
There are differences in trial and punishment for federal and state crimes. Federal trials are held in federal courthouses in the district in which the crime occurred, while a state trial is held in a county courthouse in the county in which the crime occurred. Sentencing is based on two factors: the conduct associated with the offense, and the defendant’s criminal history. Most judges are bound by what is called the “Federal Sentencing Guidelines” which assigns different points to each violation and calculates the punishment of the crime accordingly. Federal crimes are taken very seriously and come with harsher penalties than state crimes. It is important to speak with an Alabama federal crime defense lawyer about your case if you have been charged with a federal crime.