Criminal tax preparation · A practical guide
IRS-CI and DOJ Criminal Tax Enforcement
Agency names and responsibilities change. Use the current official structure, identify the offices actually involved and keep investigation facts separate from legal conclusions.
By Joseph De Gregorio · Federal Sentencing Reduction and Early Release Strategist
Founder and President, Sentencing Advocacy Group
Published November 5, 2026
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The current DOJ structure matters
As checked November 5, 2026, DOJ’s current website identifies the National Fraud Enforcement Division’s Tax Section as responsible for criminal tax enforcement and supervision across the Department. Older documents and searches may still refer to the Tax Division.
This guide retains a recognizable IRS-CI and DOJ Tax Division URL for continuity, but uses the current official source in its explanation. A change in organizational terminology does not establish what office is handling an individual case. Counsel should verify the actual contacts and applicable procedures.
Distinguish investigation from prosecution
IRS Criminal Investigation gathers and analyzes evidence concerning potential criminal violations. DOJ prosecutors have a different role in the federal process. The IRS’s published explanation describes investigation and a possible recommendation for prosecution, rather than treating investigator contact as a conviction.
Record the agency, office, official title and date associated with each communication. Do not assume that every person copied on correspondence has the same authority or that an informal label accurately describes the case’s stage.
Maintain one chronology with distinct sources
A central chronology can connect IRS contacts, prosecutor correspondence, court events and professional work. Each entry should identify the original source, the person responsible for confirming it and any uncertainty.
Keep separate fields for an actual request, a deadline, counsel’s interpretation and the client’s recollection. This prevents an assumption from becoming an apparently confirmed fact as a file moves among professionals.
Coordinate the preparation team
Agree on who maintains the case calendar, who collects financial records and who reviews the personal-history materials. Counsel should identify authorized recipients and communication arrangements, particularly when company and individual interests differ.
SAG can support an organized personal record and factual chronology. It does not direct the defense, negotiate with prosecutors, determine charging authority or represent the client before an agency. Any confidentiality or privilege arrangement must be evaluated by counsel.
Keep the person’s record ready for the actual stage
Before charges, the assignment may focus on source organization and personal-history collection. If sentencing becomes relevant, the scope may expand to interview preparation, character support and documented practical plans. Do not assume one stage automatically leads to the next.
Joseph’s work is coordinated around verified deadlines and agreed deliverables. The file should distinguish completed corrective action from proposals and supported facts from recollection, with legal judgments reserved for counsel.
Sources and related preparation
DOJ National Fraud Enforcement Division: Tax Section. Source checked November 5, 2026. Counsel must evaluate the rules and facts applicable to your case.
Does the URL mean DOJ still uses the same organizational name?
No. The visible guide identifies the current official Tax Section source and explains why older references may use Tax Division. Counsel should verify the office involved in the particular matter.
A defined engagement with Joseph De Gregorio
Retain qualified federal defense counsel first for an investigation or criminal charge. Agree on the scope, records, authorized recipients and review dates before SAG’s work begins. Counsel retains legal advice, strategy and submissions. SAG can deliver an indexed personal record, a chronology, a factual gap list and an agreed preparation schedule. An engagement does not automatically make every communication privileged; counsel determines the appropriate arrangements.
SAG serves clients nationwide from Freehold, New Jersey, with travel arranged for cases. Tell Joseph your current stage and next deadline. Do not send case documents or sensitive allegations through the initial website form.
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SAG is not a law firm and does not provide legal or tax advice. Courts and agencies determine outcomes. No sentence, charging decision or release date is guaranteed.