Ask the Agent to show you their credentials. If they are from the “Criminal Investigations Division” or “CID,” then you should politely decline to answer any questions and call an attorney immediately, after getting their card, which they must provide to you. If they are not a criminal investigator, ask them the purpose of their visit and then tell them that you will contact them in the future to set up a meeting.

No. Contact a lawyer before calling them back. Remember, anything you say can and will be used against you in a court of law. Let your attorney figure out what the purpose of the visit is.

Maybe, but it might also mean that you are under criminal investigation. The IRS seldom stops collection activity until the matter is resolved. Further, the IRS will stop collection activity if your case has been “flagged” for criminal investigation, so that the collection efforts do not impede the investigation.

No. The IRS-CID agents are notoriously slow in completing their investigations since they have so many layers of approval before any charges are brought. The statute of limitations for most criminal tax charges is six years from the date of the last occurrence supporting the charge, usually a tax filing.

No. Call a knowledgeable attorney right away to discuss whether they should intercede on your behalf. The IRS civil division will rarely, if ever, accept or reject an Offer In Compromise once a criminal investigation is pending.

Most healthcare fraud investigations and prosecutions start with investigators or attorneys looking to recover damages by mining health care claims data. If a provider’s practice is an outlier compared to other practices in the same field of medicine in the same area, investigators will look closer to see whether there could be fraud.

If any state or federal agent or regulator knocks on your door seeking to ask “just a few questions,” call a lawyer immediately. Be respectful and polite and do not think that a lack of an immediate response will somehow make you look guilty of a crime. Do not ask the agent or officer if you need a lawyer. Law enforcement officers cannot give you legal advice and are even permitted to lie to you under the law. You should only speak with an agent or officer after you have had the chance to speak to a lawyer.

No. Mistakes are not crimes, even if you were negligent in making them. It is only a crime when you knowingly submit a false claim, typically for services that you did not provide, or for over-billing for services. This does not mean, however, that if you tell investigators that a billing error was just a mistake, they will go away. If you are under investigation, law enforcement officers presume that any mistakes you made were done with knowledge. This is why it is essential that you call a qualified health care attorney before speaking with anyone about the investigation.

Yes. The government handed out billions of dollars quickly and without the usual deliberate loan application process. As a result, the government believes that a significant portion of the loan proceeds were obtained through fraud. The government is now sorting through those loans and determining whether a given individual or entity could be investigated for PPP Loan fraud. The government is looking for loans over a threshold amount, usually over at least $250,000 depending on the jurisdiction, and for those loans that are clearly fraudulent, e.g., loan applications that list fake companies or employees.

No. Mistakes are not crimes, even if you were negligent in making them. It is only a crime when you knowingly make a false statement on a PPP loan application or request for forgiveness. This does not mean, however, that if you tell investigators that you simply made a mistake, they will believe you. If you are under investigation, law enforcement officers presume that any mistakes you made were done with knowledge. This is why it is essential that you call a qualified PPP loan fraud attorney before speaking with anyone about the investigation.

There are several types of money laundering. The primary type is “concealment money laundering” under 18 U.S.C. § 1956. It is a crime to knowingly take the proceeds of a crime and then execute financial transactions for the purpose of concealing and disguising the true nature of the proceeds. Cash businesses are often used for concealment money laundering. Another type of money laundering is the “spending statute” under 18 U.S.C. § 1957. It is a crime to knowing take the proceeds of a crime and make a purchase in the amount of more than $10,000, whether or not you conceal it.

No. Concealing money from creditors is not money laundering, unless the money is the proceeds of a crime. The concealed assets must be ill-gotten gains.

The government can and does seize property that it believes represents the proceeds of a crime or that facilitated a crime. The government must show a judge that there is probable cause to believe that the asset constitutes the proceeds of a crime or facilitated a crime before obtaining a seizure warrant.

There are very strict deadlines on filing a claim to the seized property. Contact an attorney who specializes in forfeiture law to learn those deadlines. If you do not meet the forfeiture claim deadlines, the government may administratively forfeit your property without a hearing.

Technically, no, but the government can place a lien in the chain of title to encumber the property so you cannot sell it. The only way to know is to run a title search on your property.

We represent individuals charged with bank fraud. Examples of bank fraud include forged endorsements, false statements on loan applications, and misrepresenting assets and expenses to obtain a loan.

A suspicious activity report or “SAR” is a report created by a bank when a banking customer makes a suspicious transaction. Nearly all financial institutions have a Bank Secrecy Act and Anti-Money Laundering department tasked with ensuring compliance with bank regulations. Large or structured transactions inconsistent with prior banking activity might cause the bank to file a SAR. The SARs are submitted to FINCEN, a federal agency that acts as a database for federal agencies, which can mine the SARs for information about potential targets of investigation.

“Structuring” is making cash deposits or withdrawals in amounts under a reporting requirement (usually $10,000) for the purpose of avoiding the filing of a currency transaction report or other currency tracking form.

Call an attorney. The rules for federal DUIs are completely different. Many DUIs on federal land also do not have the same licensing consequences.

It depends on the treaty between the United States and the Tribe. Most felonies on tribal lands are prosecuted by the U.S. Attorney’s Office.

The U.S. Attorney’s Manual, also known as the Justice Manual, is the guidebook for federal prosecutors and contains all procedures for prosecution promulgated by the Department of Justice.

Each U.S. Attorney’s Office has individual prosecution guidelines that are unique to their district. Those guidelines are generally driven by the quantity of criminal activity. For example, a district might have a $500,000 minimum loss threshold before pursuing a fraud case.