Tax Evasion Attorney in Louisville

Four Decades of Federal Criminal Defense in Louisville, KY

A tax evasion charge isn’t a billing dispute with the IRS. Under 26 U.S.C. Section 7201, it’s a federal felony carrying up to five years in prison, fines up to $250,000, and restitution of unpaid taxes. Cases can originate from an IRS Criminal Investigation Division referral or a direct DOJ prosecution, and they move through federal court on a different track than any state criminal matter. The distinction between an honest accounting error and willful tax evasion is exactly where these cases are won or lost.

The Simon Law Office has defended clients in Louisville and throughout Kentucky since 1985. Attorney Larry Simon handles cases in both state and federal court, including the U.S. District Court for the Western District of Kentucky. If you’re under investigation or have been charged, the time to act is now.

Contact us for a free initial consultation. The earlier you have a defense attorney involved, the more options may be available to you. Call (502) 822-2074 to speak with Larry Simon directly.

What Counts as Tax Evasion Under Federal Law

Tax avoidance is legal. Tax evasion is not. The line between them is willful intent. Federal prosecution under 26 U.S.C. Section 7201 requires that the evasion was deliberate, not the product of negligence, confusion about the tax code, or a bad accountant’s advice. Conduct that commonly triggers federal charges includes underreporting income, claiming false deductions, hiding assets in offshore accounts, failing to file returns, and submitting falsified documents.

Kentucky state charges under KRS Section 141.990 can run in parallel with federal prosecution, and a conviction at the state level is a Class D felony carrying one to five years in prison and fines up to $10,000. On the federal side, IRS Criminal Investigation Division agents aren’t the civil revenue officers who conduct audits. They’re criminal investigators with subpoena power and law enforcement authority. On the state side, Kentucky’s Department of Revenue uses data analytics and audit findings to identify discrepancies that may be referred for criminal investigation.

How a Tax Evasion Investigation Escalates

Most cases start with a civil audit. When investigators find evidence suggesting willful fraud rather than honest error, the matter can be referred to the IRS Criminal Investigation Division. From there, the process moves fast and largely out of sight. IRS-CID agents may conduct surveillance, interview witnesses, subpoena financial records from banks, and seek search warrants, often before the target of the investigation knows criminal proceedings have begun.

Once investigators have built a case, the U.S. Attorney’s Office may present it to a federal grand jury for indictment. Receiving a target letter, a grand jury subpoena, or a visit from IRS agents are each signals that retaining a Louisville tax evasion attorney is urgent. We help clients respond to early-stage federal contact, including target letters, grand jury subpoenas, and agent interviews, before charges are formally filed. Early intervention can limit the scope of an investigation, preserve key defenses, and in some cases may prevent charges from being filed.

Penalties Beyond the Prison Sentence

A federal conviction carries no parole. Defendants serve the sentence imposed. Federal sentencing is governed by U.S. Sentencing Guidelines, which judges use as an advisory framework accounting for total tax loss, criminal history, and other factors. In addition to up to five years in prison, individuals face fines up to $250,000 and full restitution of unpaid taxes. The IRS can also assess a civil fraud penalty equal to 75% of the underpayment attributable to fraud, on top of any criminal penalties.

The consequences don’t end at sentencing. A conviction can cost professionals their licenses, attorneys, accountants, and financial advisors included. Government contractors face disqualification. Non-citizens face immigration consequences. The reputational damage can be lasting. Before any decisions are made, we can walk every client through the federal sentencing guidelines and the full range of collateral consequences.

Louisville Tax Evasion Defense from The Simon Law Office

Larry Simon has practiced criminal defense in Louisville since 1985, building four decades of experience across state and federal court. That includes regular practice in the U.S. District Court for the Western District of Kentucky, familiarity with how federal prosecutors in this district approach tax cases, and an understanding of how judges weigh sentencing factors locally.

Awards & Credentials

In 2012, Larry Simon received the Frank E. Haddad, Jr. Award from the Kentucky Association of Criminal Defense Lawyers, recognizing exceptional professional achievements and sustained impact on the protection of constitutional rights in Kentucky. In 1992, he received the Pro Bono Service Award from the Louisville Bar Association for service as conflict counsel for indigent criminal defendants in Jefferson County. The Simon Law Office is accredited by the Better Business Bureau.

Our Approach to Client Representation

Our approach centers on client education. We don’t hand clients a status update once a month. We make sure you understand what each stage of the federal process means, what hearings are coming, and how decisions by prosecutors and judges affect your options. Every case is handled by Larry Simon directly.

Start with a Free Consultation

If you’re facing a tax evasion investigation or have been charged in Louisville or anywhere in Kentucky, don’t wait for the situation to escalate. The earlier we can review your situation, the broader the range of available strategies may be.

Call (502) 822-2074 to schedule your free consultation with The Simon Law Office.