Criminal tax preparation · A practical guide
Contacted by an IRS Special Agent
An unexpected visit can make it difficult to remember what happened clearly. Retain qualified federal defense counsel and preserve a dated, factual record of the contact.
By Joseph De Gregorio · Federal Sentencing Reduction and Early Release Strategist
Founder and President, Sentencing Advocacy Group
Published November 5, 2026
Request a Private Case Review · (646) 588-8182
Distinguish criminal investigation from routine tax administration
IRS Criminal Investigation is the agency’s law-enforcement arm. Special-agent contact should not be treated as an ordinary tax-preparation appointment. The IRS also provides guidance for verifying legitimate contacts and recognizing impersonation.
Describe the credentials, business card and office information actually presented. Use official IRS verification guidance and counsel’s assistance where identity is uncertain. Do not rely on a caller-provided link or payment demand as proof of identity.
Record the event without reconstructing certainty
As soon as practical, note the date, approximate time, place, people present and documents left behind. Identify which details you personally observed and which someone else later reported. If you cannot remember exact wording, say so rather than using quotation marks around a reconstructed statement.
Keep original notes and distinguish later additions by date. Ask counsel how that account should be prepared, stored and shared. This is a factual organization task, not advice about whether to answer questions, consent to a search or invoke a legal right.
Separate the visit from any formal document
A visit may involve a request, interview contact, subpoena or search warrant. Have counsel identify the instrument, scope, deadline and response requirements. Do not assume that a business card or oral request carries the same legal effect as a formal document.
If documents were delivered, preserve complete copies and any accompanying inventory or receipt. If the visit occurred at a workplace, identify the employees who received the materials and the location of any ordinary business records documenting the event. Counsel should direct any collection or preservation process.
Protect the reliability of company records
Keep existing records intact. Do not backdate explanations, alter old workpapers or coordinate accounts with other people. Counsel can determine how to preserve relevant material and manage communications. A practical record inventory can identify systems and custodians without changing the contents.
For a business, record the operational impact separately: unavailable equipment, access limitations, payroll deadlines and customer-service responsibilities. Those issues may need professional attention, but they should not be used to justify interference with an investigation or unauthorized handling of evidence.
Define SAG’s preparation role
Once counsel sets the boundaries, Joseph can organize an individual timeline, personal-history record and document index. The output identifies verified facts, open questions and the source for each important statement. It does not characterize a person’s guilt or replace the defense investigation.
The personal record may include employment history, family responsibilities, treatment and documented corrective work. These materials should be developed honestly and coordinated with counsel before any use outside the preparation team. A calm, accurate record is more useful than a rushed explanation assembled to sound persuasive.
Sources and related preparation
IRS guidance on verifying agency contacts. Source checked November 5, 2026. Agency guidance describes general processes; counsel must evaluate the rules and facts applicable to your case.
Can SAG tell me whether to speak with an agent?
That is a legal decision for qualified defense counsel based on your circumstances. SAG provides preparation and record organization within an agreed scope.
A defined engagement with Joseph De Gregorio
Agree on the scope, records, authorized recipients and review dates before 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.