California’s Revenue and Taxation Code prescribes the types of taxes to which state residents and companies are obligated to pay, the computation of those taxes, the organization responsible for their collection, and the penalties for deceptive tax practices such as tax evasion. The state defines tax evasion as any act in which a taxpayer deliberately pays a lesser amount than is actually owed. This includes the failure to report all earned income, not filing or lying on a tax return, or claiming to be a resident of another state in order to avoid paying taxes in California. A well-informed San Francisco white collar criminal defense attorney will be able to advise you appropriately concerning your specific tax-related case.
In California, there are three different agencies that handle tax-related investigations: the Franchise Tax Board, the Board of Equalization, and the Employment Development Department. However, the agency accountable for investigating claims of tax fraud depends on the type of tax at issue. Further, prosecutions or other legal proceedings are managed by the state’s attorney’s office. Therefore, if an investigation uncovers that a tax code violation has occurred, the agency will submit the case to the state attorney.
Additionally, the collection of taxes, fines and assessed interest are handled by the sheriff or marshal’s office. Moreover, incarceration (when ordered by the court) is also managed by the sheriff or marshal’s office. If you need the services of a San Francisco white collar criminal defense attorney, contact Christopher Morales today for a free consultation.