
‘So Waddaya Wanna Do, Make a Federal Case Out of It?’ Defending Federal Tax Prosecutions
It was 9 AM on an ordinary Monday, a hot and sunny day in Phoenix. My client Jim Carroll was working in his garage with the overhead door wide open when, unannounced, an IRS Revenue Officer appeared. He was there to attempt collection of unpaid taxes. Unlike the typical m.o. of Special Agents – the ones with the guns and badges who investigate criminal tax cases – he