Criminal Law Blog
Criminal Defense Discovery in Texas After Heath
Criminal defense attorneys across the state welcomed the decision of the Texas Court of Criminal Appeals (TCCA) this June when the opinion came down in The State Of Texas v. Dwayne Robert Heath, Appellee, Cause No. PD-0156-22. (A dissent to the motion for rehearing was filed on September 25, 2024). Here are the details of…
Share ThisRead More
Defense Mitigating Factors: Reducing Sentences in Federal Cases
Mitigation in Sentencing: October 2024 USSC Primer for Federal Criminal Defense Our previous article focuses upon the importance of sentencing considerations in any federal criminal defense matter. Particularly, how it is critical for defendants and their loved ones to know that the prosecution will have a number of “aggravating factors” to argue as reasons to…
Share ThisRead More
How Prosecutors Try to Maximize Punishment: Aggravating Factors in Federal Sentencing
October 2024 USSC Primer Provides Guidance on Application of USSG §3B1.1 It’s all about the trial if you watch movies, TV shows, or YouTube true crime podcasts. But that’s not reality for those facing federal felony charges. Evidentiary sentencing hearings are a huge battleground for most federal defendants. Criminal lawyers defending people who are being…
Share ThisRead More
Aggravated Identity Theft: Federal Crimes and Mandatory Punishments
The basic federal felony criminal statute defining “identity theft” has been on the books for over twenty-five years, but it didn’t take long for lawmakers to decide it wasn’t enough. A new and more serious criminal charge was argued as necessary within six years of its passage. The result was Congress enacting the 2004 Identity…
Share ThisRead More
Federal Financial Instrument Fraud: Felony Credit Card Crimes
Banking is big business around the world but it is particularly important here in Texas, where Governor Abbott recently announced on X that the State of Texas enjoys the 10th largest economy in the world (yes, the WORLD). For most of us, Big Banking translates into our checking and savings accounts alongside our credit cards,…
Share ThisRead More
The Federal Criminal Justice System: After Arrest, From Arraignment to Sentencing
All too often, experienced federal criminal defense attorneys have clients and their loved ones reeling from coming into contact with a federal agent or investigator; getting a federal summons; or even being arrested on federal felony charges. It’s a stunning blow for many people, especially doctors, health care providers, bankers, and other white-collar professionals, to…
Share ThisRead More
The IRS Special Agent Criminal Investigation Report: SARs and SOIs
Tax audit: it’s a scary thought, right? Of course, most everyone in Texas knows that the Internal Revenue Service (“IRS”) conducts civil audits of federal tax returns, and that individuals as well as partnerships; corporations; and even estates of the deceased may be subject to an audit investigation. And there’s going to be more and…
Share ThisRead More
How Things Progress: Tips to Investigation to Arrest and Prosecution in an IRS Criminal Investigation
Violation of federal tax law is investigated by the Criminal Investigation Division of the Internal Revenue Service (“IRS CI”) and both business entities as well as individuals here in Texas may come involved with the Division’s Special Agents in several ways. Sometimes, paths cross as the IRS CI is gathering facts and data and the…
Share ThisRead More
Tax Crimes: Known Focus Areas for IRS Taxpayer Criminal Investigations
An increase in federal criminal prosecutions involving alleged federal tax crimes and corresponding violations of federal criminal statutes is expected by many here in Texas, including experienced federal criminal defense lawyers. For details, read our discussion of the May 2024 Internal Revenue Service (IRS) Strategic Operating Plan in IRS Summons Form 2039: Federal Criminal Defense…
Share ThisRead More
IRS Criminal Investigators in Texas: Special Agents Investigating Federal Financial Felony Crimes
Within the Internal Revenue Service is a special department dedicated to investigating crimes independently of other federal agencies, such as the Federal Bureau of Investigation (FBI) or the Department of Homeland Security (DHS). It’s been around since 1919, having been initially known as the IRS’s Intelligence Unit and later becoming today’s IRS Criminal Investigation Department….
Share ThisRead More
