A Note from Attorney Craft

In my tax law practice, legal services are planned out to achieve Client objectives. Facts and documents supplied are first reviewed. Each item of evidence is important in determining the reasonableness of the objective and the strategies that must be employed in achieving it. Every "administrative" tax case is initiated with an administrative division of the Internal Revenue Service [IRS] [Examination, Collection, or Criminal Investigation], usually directly with an IRS district or appeals office person who controls the case. Every case which has moved beyond IRS jurisdiction, such as a case on a proposed tax assessment to be convened in the United States Tax Court, a case for summons enforcement, or a criminal case within the jurisdiction of the Department of Justice, Tax Division, requires that a defense be provided. Our fees are a function of the time and degree of expertise required to prepare that defense and to conclude the representation to a point consistent with the instruction of our Client and our best efforts. We require a retainer on services to be in place while representing our Client's interests. Whether there is a need for effective written advocacy on points of fact, evidence and law, or for the negotiation of a plea agreement favorable to our Client, we are always seeking to realize as best as practicable under the circumstances that which is possible of achievement, and consistent with our Client's objectives. Legal fees are billed periodically for the performance of services against the retainer reasonably required to carry on that mission. The Client's understanding of the work undertaken, performed and continuing is monitored and discussed with our Clients on a regular basis.

In tax controversies, the government as adversary is a fact. We are uniquely qualified by over 35 years of experience in every conceivable tax case to sense the strength of our Client's case on the facts, evidence and law. We can in most instances define the nature of the case and the dynamics applicable to its resolution for our Client. We cannot and do not predict outcomes, the nature and timing of government action being inherently unpredictable. Educated guesses on how an adversary may respond to our advocacy might be ventured but predictions in tax cases do not hold.

In most civil tax undertakings on behalf of Clients, establishing such hazards of litigation to the IRS as our Client's evidence and the applicable law present, a settlement with some meaningful IRS concession will result, although we are not a court of last resort when all other attempts by professionals have failed. In criminal investigations our objective is more often than not establishing the absence of any basis upon which IRS or the Department of Justice might move a case forward for criminal prosecution. This means refuting the notion that the government would establish proof beyond a reasonable doubt of intent to commit a particular tax crime, and that its case establishes a reasonable probability that a conviction will result from prosecution.

Theodore L. Craft maintains a general civil tax administrative and appellate practice, the firm's special emphasis is in the defense of criminal and civil fraud in tax controversies. Mr. Craft has represented New York Stock Exchange traded companies, has litigated high profile and international tax disputes and has counseled both businesses and individuals with respect to complex tax disputes and tax procedure. The firm defends Clients in federal criminal tax investigations in which the government alleges proof beyond a reasonable doubt of affirmative acts of evasion or intent to file fraudulent tax returns. These cases have typically involved fraudulent offshore structures to hide income, fictional or transparent transactions or arrangements to hide the true recipient of income or other less sophisticated false or misleading reporting schemes, including failures to file with intent to defraud the government.