The United States Attorney’s Office has the authorization of the Assistant Attorney General, Tax Division to issue a search warrant in tax fraud and evasion cases. This search warrant can be issued against “office, structure, or premises” of an individual as well as electronic communication services. The only condition in this provision is that written approval must be received to approve a search warrant against:
- − an accountant
- − a lawyer
- − a physician
- − a public official/political candidate
- − a member of the clergy
- − a news media representative
- − a labor union official or
- − an official of an organization exempt from tax under 26 U.S.C. § 501(c)(3)
Written approval must also be received for a search warrant against a target that is not a target of the tax investigation. Evidence disclosed to a grand jury can only be used by the IRS if it demonstrates that it has a particularized need for the material evidence.
If you are the subject of a search warrant from the IRS, you will need a a competent defense lawyer to provide legal counsel throughout the process. To speak with our NYC tax fraud lawyers, call (212) 577-6677 today to set up an immediate consultation.