Tax Evasion Attorney in Torrance

Criminal Defense for State & Federal Tax Charges in the South Bay

When federal or state investigators are looking at your tax filings, the margin for error is gone. Tax evasion is a felony-level charge that the IRS Criminal Investigation Division and the California Franchise Tax Board pursue aggressively, and investigations often begin long before an arrest or indictment. At Law Offices of J. Patrick Carey, we defend Torrance residents and businesses facing these charges from a position few defense attorneys can claim: Pat Carey spent years as a Los Angeles County Deputy District Attorney, building cases from the prosecution side. That background shapes how we approach every case.

Pat has handled more than 7,000 cases throughout his career and is available to clients 24/7, including when a situation requires an immediate response at the start of an investigation.

If you’re under investigation or have been charged with tax evasion in Torrance or anywhere in the South Bay, don’t wait. Call our office now at (310) 695-1118 to speak with a tax evasion attorney who understands how these cases are built and how to defend them.

What a Tax Evasion Charge Actually Requires

Not every tax problem is a criminal problem. The line between a civil audit and a criminal charge comes down to one word: willfulness. Under IRC Section 7201, the federal tax evasion statute, the government must prove that a defendant deliberately and intentionally attempted to evade or defeat a tax obligation. An honest mistake, poor recordkeeping, or reliance on an accountant who got it wrong doesn’t satisfy that standard.

California’s Revenue and Taxation Code contains its own criminal provisions for state tax evasion, which can be charged as either a misdemeanor or a felony depending on the facts. The California Franchise Tax Board and the Employment Development Department handle state-level enforcement, while the IRS Criminal Investigation Division pursues federal cases. In some situations, both agencies investigate the same individual or business simultaneously.

Penalties for Tax Evasion in California

The consequences of a conviction extend well beyond back taxes. Federal tax evasion under IRC Section 7201 carries up to five years in federal prison and fines up to $250,000 for individuals. A California felony conviction adds state prison exposure and substantial additional fines. On top of any criminal sentence, the convicted individual still owes the original unpaid taxes plus interest and civil penalties.

The collateral consequences can be just as damaging. A felony tax conviction can result in the loss of professional licenses, disqualification from certain employment, and lasting reputational harm. For business owners and licensed professionals in Torrance, that collateral exposure often represents as serious a threat as the criminal sentence itself.

Conduct That Draws Criminal Tax Scrutiny

Investigators look for patterns, not isolated errors. The conduct most likely to trigger a criminal referral includes:

• Willful failure to file over multiple years, which eliminates the defense that a missing return was an oversight
• Under-reported income, including omitted revenue streams, unreported cash receipts, or undisclosed accounts
• Overstated deductions or inflated expenses that reduce taxable income below what the records support
• Filing false returns or providing materially false information to the IRS or the Franchise Tax Board
• Cash-intensive business practices, which draw heightened scrutiny for payroll tax non-compliance and unreported revenue

A civil audit that uncovers significant discrepancies doesn’t always stay civil. The IRS can refer a matter to its Criminal Investigation Division when the numbers suggest deliberate conduct rather than error.

Defense Strategies for Tax Evasion Charges

Because willfulness is an essential element of the charge, demonstrating that an underpayment or filing error resulted from negligence, a genuine misunderstanding of tax law, or reasonable reliance on a tax professional can undermine the prosecution’s case. Willfulness must be proved; it can’t simply be assumed from the fact that taxes went unpaid.

Beyond the willfulness argument, viable defense approaches include challenging the government’s financial calculations, contesting the accuracy of its evidence, and examining whether investigators obtained evidence lawfully. Pat Carey’s years as a Los Angeles County Deputy District Attorney give him direct knowledge of how prosecutors evaluate white collar cases and what weaknesses they look for. That understanding works in our clients’ favor at every stage.

Pre-indictment engagement also matters. Voluntary disclosure before a criminal investigation is formally opened may affect how federal and state authorities treat the matter. Depending on the facts, negotiating with prosecutors before charges are filed or seeking a reduction from felony to misdemeanor exposure may be options worth pursuing early.

Why Torrance Clients Choose Law Offices of J. Patrick Carey

Pat Carey holds the Board Certified Criminal Law Specialist designation, a credential issued by the State Bar of California’s Board of Legal Specialization. Approximately 400 attorneys in California carry this designation out of roughly 250,000 licensed in the state. It reflects demonstrated competence in criminal law, not just years of practice.

Pat has tried 65 jury trials over the course of his career. Cases heard in Torrance are handled at the Torrance Courthouse, the Los Angeles County Superior Court’s Southwest District facility that serves Torrance, Manhattan Beach, Redondo Beach, and the surrounding South Bay. We know that courthouse and the prosecutors who appear there.

How We Handle Tax Evasion Cases from Investigation to Resolution

Tax evasion cases unfold in stages: an audit or administrative inquiry, a criminal referral, a pre-filing investigation, and potentially an indictment. Where in that process a client retains counsel matters. Engaging our firm early, before charges are filed, can preserve more options for how the case is navigated and resolved.

We represent clients throughout Torrance and the broader South Bay, including Carson, Manhattan Beach, and Redondo Beach. From the first call through trial, if it comes to that, our approach is built on a thorough understanding of what the prosecution needs to prove and a commitment to challenging every element they haven’t established.

Speak with a Torrance Tax Evasion Lawyer Today

A tax evasion investigation won’t resolve itself by waiting. The earlier you have defense counsel in place, the more options remain available. Pat Carey’s background as a former Los Angeles County Deputy District Attorney and his Board Certified Criminal Law Specialist status are available to clients across the South Bay, and our office is reachable around the clock.

Contact Law Offices of J. Patrick Carey now at (310) 695-1118. We’re available 24/7 to take your call and begin protecting your rights.