FAQ | ip-law-firm

Frequently Asked questions

Shawn Perez is an expert in the Federal Law and the Federal Sentencing Guidelines. Backed with 24 years of experience and satisfied clients, Perez can help you get a fair result in your case and reduce exposure to the offenses you have been charged with.

The content of this website is provided for informational purposes only, and should not be construed as legal advice. Always consult with an attorney regarding any legal issues.

I received a letter from the US Government. What now?

If you receive ANY letter from ANY agency that indicates the government "would like to speak with you" for ANY reason, call us at 702-485-3977 before you respond. Any such letter usually indicates an investigation of some kind. And ANY statement from you in their investigation "can and will be used against you in a court of law."

Even if you have done nothing wrong and want to cooperate, please involve a Federal defense lawyer as soon as possible after receiving such a letter. If you are contacted by phone, you can always say, "Please discuss that with my lawyer," and NOTHING more. If you are still deciding on an attorney and have not hired one yet, tell the caller, "I am in the process of hiring an attorney and I will not answer any questions at this time." Be courteous, be concise, but most of all be firm.

Why are Federal cases so much more serious?

Federal cases are much more serious (as opposed to state-level charges) for two main reasons: first, they are far more complicated and labor-intensive, and second, Federal cases often involve more severe punishments for similar crimes charged in state court.

By definition, Federal matters cross state lines and so they involve multiple state and county law enforcement jurisdiction issues, as well as the Federal prosecutors involvement. There is usually a large amount of evidence (also called discovery) to evaluate and examine. We will review any and all appropriate documentation in our defense of you or your loved one. It takes time, but the strength or weakness of any case lies in the smallest details.

As for stricter punishments, the reason for the large differences in sentencing between state and Federal charges is that the members of Congress created Federal Sentencing Guidelines. These limit the Federal judges' options when it comes to sentencing. There is a world of difference between the state and the Federal criminal justice systems. So remember, just because an attorney practices in the state system, it does NOT necessarily qualify them to practice in Federal court. Do no risk engaging someone with little to no Federal court experience to handle your Federal case. Shawn R. Perez has been defending Federal criminal cases since 1993.

What can I do to reduce my exposure?

Hire a competent and experienced Federal criminal defense lawyer like Shawn Perez. Next, be involved in your own defense and keep the lines of communication with your lawyer open. We will always be available for you. In some cases, it may be important to cooperate. We will advise you on whether this is appropriate for your case. Finally, sometimes the best way to reduce your risk is to remain quiet. Again, we will counsel you on whether or not this is the best course of action in your matter.

FORFEITURE

Did you know that civil asset forfeiture laws allow the government to seize property without charging anyone with a crime? Police can seize property first and hold it pending trial, which can last up to four to six years later. The government’s case for forfeiture can be based on allegations of illegal activity of someone other than the property owner. At trial the owner has to prove innocence – the government does not have to prove the property owner was guilty. Many forfeiture victims don’t have enough assets left after the seizure to hire counsel, yet the procedures are too complicated for property owners to successfully defend themselves.

FEDERAL TAX RESOLUTION

Failing to properly file an income tax return or pay taxes, will cause an individual to face civil income tax penalties, fines and possible criminal consequences. Civil penalties include interest on the taxes due for the entire period of time for which they are outstanding, and unlike criminal penalties, these penalties can accrue indefinitely.

If the IRS substantiates a claim of willful intent to evade paying taxes, they could go back as far as they wish, without any limitation and assess penalties, fines and interest on all unpaid taxes from where the income tax evasion first occurred. In some cases, criminal charges could be filed against any individual that willfully evades the payment of taxes or fails to a file a return.

The IRS has specific statutes of limitations (SOL) on tax assessments based on certain criteria. The 3 year SOL for which the IRS can assess taxes is based on the date the return is supposed to be filed, not including extensions. The 6 year SOL applies when a tax return shows a substantial understatement of gross income (25%+). However, the Indefinite statute, one that does not expire, will apply if the taxpayer 1) Files a false or fraudulent return, 2) Willfully attempts to evade tax, or 3) Fails to file a required return. Although the IRS has 10 years to collect due taxes, it can be extended for a number of reasons.

The IRS has a variety of methods that it can use in order to collect tax.

Federal Tax Liens

Federal Tax Liens give the IRS a legal claim to the property of a taxpayer. A Federal Tax Lien is used by the IRS as a security for payment or as actual payment of a tax liability. The IRS will issue a Federal Tax Lien only after all three of the following have taken place:

• The IRS assess the taxpayer liability

• The IRS send Notice and Demand for Payment – informing the taxpayer that they have outstanding debt and specify how much is owed in taxed

• The taxpayer refuses or fails to pay the debt in full within a period of 10 days after the IRS sends notification

Once the IRS liens requirements are met, the IRS creates lien for the amount of tax debt the taxpayer owes. A Federal Tax Lien attaches to the physical property as well as to the rights of the taxpayer in the property. A release tax lien will occur after the full amount of the debt is paid off, or in some cases, can be released in order to facilitate the sale of property.

Tax Levies

A levy is a legal seizure of property to satisfy a tax debt and it is different from a lien in that a lien is a claim on property used as security for the tax debt, whereas a levy confiscates the property as a means to satisfy the tax debt. When a tax debt is not paid or arrangements are not made to do so, the IRS can seize or sell property (real or personal) that the debtor owns or has an interest in (e.g. a house, car, or boat). Levy of property held by someone else in the taxpayer’s name might include wages, bank accounts, retirement accounts, rental income, dividends, or the cash value of your life insurance policy. A lien secures the government’s interest in real or personal property. The lien may be used to foreclose or levy the property, or the IRS may wait until the property is sold and then capture the proceeds.

Challenging IRS Collections

Collection Due Process/Collection Appeals. It is possible to appeal IRS collection actions. The two primary procedures are the Collection Due Process (CDP) and the Collection Appeals Program (CAP). The CDP is more complicated and is an “after-the-fact” process—one you would use after a Notice of Federal Tax Lien or Final Notice of Intent to Levy have been received. CAP is available for a wider range of collection actions and is usually quicker. CDP hearings that are lost can be taken to tax court, CAP cannot.

Offer-in-Compromise (OIC). In certain situations, the IRS will be willing to accept a small percentage of the tax debt as full payment. This is accomplished through an offer-in-compromise; an agreement between a taxpayer and the IRS that resolves the tax debt. The OIC process is complicated and should only be considered after all other options have been investigated.

Innocent Spouse

Should your spouse or former spouse find themselves in trouble with the IRS, you too may be in trouble as well. Divorce does not automatically relieve you of your tax debt responsibility. However, the IRS has Innocent Spouse Relief provisions to help those who were unaware of any understatement of income, taxes due, or incorrect credits, deductions or property basis. This is a complicated and stressful filing process and The Law Office of Shawn R. Perez is prepared to evaluate your circumstances and explain your options to ensure the best possible outcome

If you have an issue regarding tax collections, civil and criminal tax litigation, tax controversy defense, employment tax, offers in compromise, tax appeals, IRS audits and tax liens, innocent spouse, tax evasion, tax fraud or Trust Fund Recovery penalties

Legal Advice From an Attorney with Experience in Asset Forfeiture

If the government seizes your property for forfeiture, it is crucial to find competent legal advice as soon as possible. Civil forfeiture proceedings have mandatory deadlines and failure to respond may result in the loss of your right to challenge the seizure and forfeiture and ultimately the loss of your property.

It is very risky to call to discuss or to negotiate your case with the prosecutors or the police on your own. It is very likely that the government representative will try to trick you into saying something which can and inevitably will be used against you. Please beware of the possibility that your words will be intentionally twisted and their meaning falsified by the cops, (especially "good cops"), or a prosecutor. Too often, in forfeiture and criminal cases, individuals make fateful regrettable mistakes while under the impression that they are helping themselves and their cause by talking to the police. Get legal advice before you decide to do anything. Reputable asset forfeiture attorneys will often provide you with legal advice at low cost.

One of the most important things to know is that you must respond immediately to any notice that the government intends to go ahead with forfeiture proceedings to permanently confiscate your assets and property. In most situations, you usually do not have more than 30 days to respond and inform the government that you intend to fight forfeiture in the court of law. If you do not file a claim in time, you will most likely lose your opportunity to get your property back.

Unfortunately, unlike in criminal cases where you would be entitled to a public defender, a citizen who decides to fight the government's asset forfeiture case does not have the right to a free lawyer. In an asset forfeiture case, an attorney will be appointed at public expense only in limited situations. For example, certain federal forfeiture actions under some state statutes might authorize legal representation at public expense. Certain federal forfeiture prosecutions under the Civil Asset Forfeiture Act of 2000 or CAFRA, the right to a free attorney is triggered in two situations: (1) whenever a primary residence involved and the homeowner cannot afford counsel and (2) when there is a pending federal criminal case against you. Some state asset forfeiture statutes also provide for free legal counsel.

Call us for a consultation to evaluate the appropriate and viable strategies and solutions to your specific case. If needed, we will also explore with you cost effective options for defending your forfeiture case in court. Our law firm stands ready to fight for you in Nevada, California and Hawaii.