Before you read further — which describes you?
Quick Answer
Brotman Law provides criminal tax defense in four areas: (1) pre-investigation defense and voluntary disclosure; (2) administrative investigation representation with IRS CI; (3) pre-trial defense and plea negotiation; and (4) trial defense and post-conviction representation. The short version is that criminal tax defense requires specialized experience. In our experience, the tax-specific expertise combined with criminal defense skills is critical — general criminal defense or general tax practitioners often lack the combination.1
Criminal tax case? A 15-minute consultation is free.
Four criminal tax defense services.
The Four Defense Service Areas
| Service Area | Representation2 |
|---|---|
| Pre-Investigation | Voluntary disclosure / evaluation |
| Admin | CI investigation defense |
| Pre-Trial | Motions, plea, preparation |
| Trial / Post | Trial, sentencing, appeal |
Quick Reference
Jump to: pre-invest, admin, pre-trial, or trial.
1. Pre-Investigation Defense
Voluntary disclosure evaluation and filing.
If this is you: Pre-IRS contact. Willful non-compliance concern. VDP evaluation. Voluntary disclosure typically best path.
Pre-Investigation Strategy
- Confidential consultation.
- Willfulness evaluation.
- VDP eligibility assessment.
- Disclosure preparation.
- IRS submission.
2. Administrative Investigation Defense
CI investigation representation.
If this is you: CI special agent contact. Subpoena, interview request, target letter. Full representation through admin phase.
3. Pre-Trial Defense
Motions practice and plea negotiation.
If this is you: Indicted. Discovery, motions to suppress / dismiss, plea negotiations. Strategic pre-trial defense.
4. Trial and Post-Conviction
Trial defense, sentencing, appeal.
If this is you: Going to trial or post-conviction. Voir dire, witness cross, jury arguments. Post-trial motions, sentencing, appeal.
Criminal tax case? Book consultation.
Defense Service Lookup
| Service | Typical Engagement |
|---|---|
| Consultation | Free initial evaluation |
| VDP filing | Flat fee typical |
| Admin defense | Hourly / retainer |
| Pretrial + trial | Multi-phase engagement |
| Appeals | Separate engagement |
Found your letter or notice code? The next step is confirming your exact deadline and whether you need representation. A 15-minute call answers both. Book a free call →
Service Engagement Notes
- Retainer required for criminal defense.
- Engagement letter specifies scope.
- Ethics rules govern.
Service Patterns
| Situation | Typical Outcome |
|---|---|
| Pre-contact VDP | Criminal avoided |
| Admin defense | Favorable resolution possible |
| Plea negotiation | Reduced charges |
| Trial defense | Best possible defense |
Service Escalation
Consultation
Initial evaluation.
Engagement
Scope-based retainer.
Representation
Through resolution.
First 48 Hours
- Consultation (free).
- Case evaluation.
- Engagement.
- Strategy development.
- Active defense.
The ROI Question
Specialized criminal tax defense essential. Combination of tax + criminal expertise rare and critical.
When to Engage
- Any criminal tax concern.
- CI contact.
- Grand jury subpoena.
- Indictment.
Frequently Asked Questions
How can Brotman Law help?
Four service areas — pre-investigation defense / VDP, administrative investigation representation, pre-trial defense and plea negotiation, trial defense and post-conviction.
What makes criminal tax unique?
Requires tax law expertise plus criminal defense skill. Rare combination. General criminal defense or general tax practitioners often lack combination.
Is initial consultation free?
Yes. 15-minute free consultation. Case evaluation. Fee discussion if engagement follows.
Where are you located?
San Diego, California. Federal criminal tax practice nationwide. Remote + on-site representation.
Do you represent outside CA?
Federal criminal tax cases nationwide. Admitted in various federal courts. Pro hac vice as needed.
What’s your track record?
Multiple VDP successes, admin resolutions, plea negotiations, trial victories. Discussed in consultation.
Do you handle state criminal tax?
Yes. State criminal tax matters in CA. Federal priority.
What about appeals?
Post-conviction appeals separate engagement. Appellate counsel specialized. Can coordinate.
Do you have experts available?
Yes. Forensic accountants, tax experts, expert witnesses. Case-specific.
Do you negotiate with prosecution?
Yes. Pre-indictment, plea negotiations, cooperation agreements. Essential part of defense.
Will I go to jail?
Facts-specific. Defense goal: best possible outcome. Alternatives to incarceration possible.
What about the family?
Representation addresses family impact. Cooperation in disclosure strategy.
How do I start?
Book 15-minute consultation. Confidential evaluation. No obligation. Clear next steps.
If you have read this far, you have a notice and you are trying to understand it before doing anything that makes it worse. That instinct is correct.
The next right move is a 15-minute call. We will identify the audit type, confirm your deadline, and tell you honestly whether you need representation. There is no cost and no obligation.
Get a Candid Assessment — FreeOr call us directly at (619) 378-3138
Next Steps
Criminal tax case? 15-min consultation free.