A letter from the IRS or a call from a criminal investigator changes the temperature of a person's life quickly. People in this position often search for a defense attorney late at night, worried about penalties, publicity, or what a knock at the door might mean. The impulse to call immediately is sound. What many people miss is that a little preparation before that call can make the difference between a scattered conversation and a focused one.
This Kirby — Tax Evasion Defense Center legal guide outlines what a visitor should organize, what to ask, and what a trustworthy first conversation looks like. It is general information, not advice about your particular matter.
Know What You Have Received
Before calling, locate and read the document that prompted your concern. Is it a civil examination notice, a request for records, a summons, or contact from a special agent? These are very different situations, and the distinction shapes everything that follows. Note the date on the document, the office that sent it, and any deadline printed on it. If you have already spoken with an investigator, write down what was said while it is fresh.
Do Not Reorganize Records on Your Own
One of the most common mistakes people make is trying to tidy up their records before speaking with counsel. Destroying or altering documents can create serious problems that did not previously exist. Gather what you have, keep it in place, and let an attorney advise you on how to handle it. The same caution applies to conversations: it is reasonable to tell an investigator you intend to consult counsel before discussing the matter further.
Assemble the Financial Picture
Tax matters are document-driven. Helpful items include filed returns for the years at issue, notices received, correspondence with preparers, bank and investment statements, and any records of entities or accounts that may be relevant. You do not need to organize everything perfectly. A rough inventory lets counsel understand scope and identify what will need closer attention.
What a Good First Conversation Covers
Expect questions about the years involved, the nature of the income or transactions at issue, and any prior contact with the government. Expect, too, a clear explanation of the difference between civil and criminal exposure, since that distinction drives strategy. A firm should be willing to discuss fees, the likely sequence of events, and who will handle your matter. Be wary of anyone who predicts a specific result before reviewing the facts.
Ask what you should and should not do in the days ahead. Ask whether any deadlines require immediate attention. Ask how the firm will keep you informed. These questions are not signs of doubt; they are the practical foundation of a working relationship.
Clarity Is the Point
People facing a tax investigation usually want two things: to understand what is happening and to know what happens next. A first call should deliver both in plain language. If the conversation leaves you more confused than before, that is worth noting.
For additional context on what to bring to an initial consultation, the visitor's guide to preparing for a legal call offers a useful starting framework. Then contact counsel with your documents and timeline ready, and let the conversation focus on the facts rather than the paperwork.