The IRS does not announce criminal investigations with a friendly letter. Often the first sign is a knock on the door from a special agent, a grand jury subpoena for records, or a target letter arriving by certified mail. What you do in the hours after that moment can shape the entire case.
A useful Kirby — Tax Evasion Defense Center legal guide should begin with one rule: do not explain, and do not amend. Here is how to approach the first call with a tax evasion defense attorney.
Do Not Talk to Investigators
IRS-Criminal Investigation agents are trained interviewers. Even a cooperative, honest conversation can create inconsistencies that prosecutors later use. You have the right to remain silent and the right to counsel. Exercise both. Politely decline to answer questions and say you will have your attorney contact them.
Preserve Documents, Do Not Destroy Them
Shredding records or deleting emails after learning of an investigation can add obstruction charges to an already serious matter. Gather what you have, but do not alter anything. Your attorney will advise on what must be produced under subpoena and what may be protected.
What the First Call Covers
The attorney will want to know the nature of the investigation, which years are at issue, whether you filed returns, and whether you used offshore accounts, cryptocurrency, or cash-intensive businesses. Expect questions about prior audits and any contact with the IRS. Honesty with your own lawyer is essential; the privilege protects the conversation.
Questions to Ask
Ask about the firm's experience with IRS-CI and the Department of Justice Tax Division, whether voluntary disclosure is still available, and how civil penalties might be negotiated alongside criminal exposure. Timing matters enormously in tax cases; early representation often improves outcomes.
For a general sense of how law offices handle first contact, this explanation of what to expect when you first reach out to a law office is worth reading. The core message for anyone facing a tax investigation is straightforward: stop talking, secure counsel, and let a defense attorney manage every communication with the government from this point forward.