WSJ logo
Forbes logo
Fox News logo
CNN logo
Bloomberg logo
Los Angeles Times logo
Washington Post logo
The Epoch Times logo
Telemundo logo
New York Times
NY Post logo
NBC logo
Daily Beast logo
USA Today logo
Miami Herald logo
CNBC logo
Dallas News logo

Federal Tax Fraud Appeal Lawyers

Our Lawyers Handle Criminal Tax Fraud Appeals on Behalf of Individuals and Businesses Nationwide

Linda Julin McNamara
Attorney Linda Julin McNamara
Federal Tax Fraud Appeal Team Lead
Former Deputy Chief, Appellate Division
Elizabeth Stepp
Attorney Elizabeth K. Stepp
Federal Tax Fraud Appeal Team
Partner & Yale Graduate
Nick Oberheiden
Attorney Nick Oberheiden
Federal Tax Fraud Appeal Team
envelope iconContact Nick

Federal tax matters involving the Internal Revenue Service (IRS) can quickly spiral out of control. One minute everything is fine. Then, revenue agents contact you; and, after reviewing your filing history they refer your case to IRS Criminal Investigation (IRS CI) for further inquiry. After investigating, Special Agents at IRS CI determine that they have enough evidence to warrant criminal charges. You receive a grand jury subpoena, you get indicted, and then you get convicted at trial.

So, what’s next?

At this stage, the next step for many individuals and businesses is to file an appeal. A federal tax fraud conviction can lead to substantial penalties that can threaten your livelihood or ruin your business. But, while the federal criminal justice system is intended to ensure that everyone receives a fair trial on the merits, this doesn’t always happen. In fact, mistakes are fairly common; and, in many cases, individuals and businesses convicted of federal tax fraud will have strong grounds to file an appeal.

Federal Appellate Lawyers Experienced in All Tax-Related Matters

At Oberheiden P.C., we represent individuals and businesses in federal tax fraud appeals nationwide. As a federal defense and appellate law firm, we have extensive experience representing clients in IRS matters, federal tax fraud trials, and federal tax fraud appeals. Several of our lawyers previously prosecuted tax fraud and other white-collar crimes at the U.S. Department of Justice (DOJ), and our team includes non-lawyer consultants who previously served as Special Agents with IRS CI.

As a result of this experience, we are intimately familiar with both the substantive and procedural issues that can lead to unjust federal tax fraud convictions—and that can serve as grounds to have federal tax fraud convictions overturned on appeal. This allows us to provide strategic, efficient, and effective appellate representation for cases involving allegations such as:

  • Failing to report (or underreporting) taxable income
  • Failing to report offshore accounts and other foreign financial assets
  • Improperly characterizing profits as capital gains rather than ordinary income
  • Improperly claiming federal tax credits, deductions, and exemptions
  • Making false statements to IRS revenue agents or IRS CI Special Agents
  • Underpaying federal income tax liability
  • Underpaying federal employment tax liability

Regardless of the substantive allegations at hand, federal tax fraud appeals will often hinge on the procedural aspects of trial. This is simply due to the nature of the federal appellate process. When you appeal a federal tax fraud conviction, you don’t get a “do-over” (or, at least not right away). Instead, federal appeals focus on determining whether flaws in the judicial process at the trial level resulted in an unjust outcome. If the U.S. Court of Appeals determines that flaws in the process resulted in an unjust tax fraud conviction, your case may be sent back to trial for further proceedings, your conviction may be reversed (with the possibility of retrial), or you be free of your (or your company’s) conviction and able to move on.

Put our highly experienced team on your side

Dr. Nick Oberheiden
Dr. Nick Oberheiden



Lynette S. Byrd
Lynette S. Byrd

Former DOJ Trial Attorney


Brian J. Kuester
Brian J. Kuester

Former U.S. Attorney

Amanda Marshall
Amanda Marshall

Former U.S. Attorney

Local Counsel

Joe Brown
Joe Brown

Former U.S. Attorney

Local Counsel

John W. Sellers
John W. Sellers

Former Senior DOJ Trial Attorney

Linda Julin McNamara
Linda Julin McNamara

Federal Appeals Attorney

Aaron L. Wiley
Aaron L. Wiley

Former DOJ attorney

Local Counsel

Roger Bach
Roger Bach

Former Special Agent (DOJ)

Chris Quick
Chris J. Quick

Former Special Agent (FBI & IRS-CI)

Michael S. Koslow
Michael S. Koslow

Former Supervisory Special Agent (DOD-OIG)

Ray Yuen
Ray Yuen

Former Supervisory Special Agent (FBI)

Determining if You Have Grounds to Appeal a Federal Tax Fraud Conviction

If you are facing the consequences of a federal tax fraud conviction, it is important that you speak with a qualified lawyer promptly about filing an appeal. From the date of your conviction, you have 14 days to file a Notice of Appeal in most cases. An experienced federal appellate lawyer will be able to thoroughly assess all potential grounds for appeal, which may include (and which are not necessarily limited to):

Challenging the Jury Selection Process

Errors during the jury selection process (voir dire) can taint the entire remainder of the trial process. As a result, arguing these errors on appeal can often be an effective appellate strategy. From improperly allowing the prosecution to exclude jurors to improperly denying the defense’s motions to strike, a variety of issues during the jury selection process can potentially underpin a federal tax fraud appeal.

Challenging the Trial Judge’s Exclusion of Defense Evidence

When defending against federal tax fraud allegations, you theoretically don’t have to prove anything to avoid a conviction. All you have to do is expose flaws in the government’s case, as the government has the burden of proving your guilt beyond a reasonable doubt. With that said, defendants in federal tax fraud cases will often be able to use a variety of forms of evidence to cast doubt on the prosecution’s case; and, if the trial judge excludes this evidence improperly, this can also serve as grounds for an appeal.

Challenging the Trial Judge’s Admission of Prosecution Evidence

Conversely, if the trial judge improperly admits evidence that favors the prosecution’s case, this can serve as grounds for an appeal as well. There are several reasons why the prosecution’s evidence may be inadmissible, from constitutional violations to failure to timely disclose evidence during the pretrial process.

Challenging the Trial Judge’s Ruling on a Pretrial or Trial Motion

Along with challenging the trial judge’s decisions regarding jury selection and the admissibility of evidence, challenging the trial judge’s rules on various pretrial and trial motions can also serve as an effective appellate strategy in appropriate cases. While trial counsel must generally preserve issues in order to ensure that they remain available to underlie an appeal, certain issues can be raised at the appellate level without preservation.

Showing that the Factfinder Reached a Verdict Against the Weight of the Evidence

While federal judges and juries have substantial discretion to render decisions based on their interpretation of the evidence presented, this discretion is not absolute. If the factfinder in your (or your company’s) federal tax fraud case reached a verdict against the manifest weight of the evidence, then you are entitled to have your (or your company’s) federal tax fraud conviction overturned.

What if You Don’t Have Grounds to Appeal Your (or Your Company’s) Federal Tax Fraud Conviction?

While there are several potential grounds to appeal a federal tax fraud conviction, it won’t be possible to file an appeal in all cases. If you do not have grounds to file an appeal, our attorneys will determine what other options you have available. Depending on the circumstances and current status of your case:

  • You may be able to file a post-trial motion. In some cases, it will be possible to challenge a federal tax fraud conviction by filing a motion for acquittal, for a new trial, or for an arrest of judgment at the trial level.
  • You may be able to appeal your (or your company’s) sentence. Even if you do not have grounds to challenge your (or your company’s) tax fraud conviction, you may still have grounds to appeal the sentence that the trial judge imposed.
  • You may be able to file a petition for post-conviction relief. If you have exhausted all other options, or if the deadline to pursue all other options has expired, it may still be possible to challenge your (or your company’s) tax fraud conviction or sentence by filing a motion for post-conviction relief.

FAQs: Appealing a Federal Tax Fraud Conviction in the U.S. Court of Appeals

What is the process for appealing a federal tax fraud conviction?


The process of appealing a federal tax fraud conviction starts with filing a Notice of Appeal in the appropriate federal district court. From there, the appellate court will set the schedule for your appeal, and your attorney will review the trial record; draft your appellate brief; and, if the court schedules a hearing, argue your case in the U.S. Court of Appeals.

What is the timeline for a federal tax fraud appeal?


From the date of your conviction, you have 14 days to file a Notice of Appeal. Overall, the federal process will typically take somewhere in the range of six to twelve months.

What is the likelihood of success when appealing a federal tax fraud conviction or sentence?


The likelihood of success when appealing a federal tax fraud conviction or sentence depends entirely on the facts of your case. When you hire an experienced federal appellate lawyer to represent you, your lawyer will evaluate your likelihood of success and help you make an informed decision about how to move forward.

Do I need a new law firm to file a federal tax fraud appeal?


Whether you should engage a new law firm for your federal tax fraud appeal also depends on your individual circumstances. Some law firms simply don’t handle (or don’t have the team and resources to effectively handle) federal appeals. Additionally, in some cases, challenging a federal conviction or sentence can involve raising issues with your trial representation.

How do I know if I have grounds to file a federal tax fraud appeal?


To determine if you have grounds to file a federal tax fraud appeal, you will need to discuss your case with an experienced federal appellate lawyer promptly. At Oberheiden P.C., we handle federal tax fraud cases at the investigative, trial, and appellate stages, and we can help you make informed decisions about your next steps.

Discuss Your Case with a Senior Federal Appellate Lawyer at Oberheiden P.C.

If you need to speak with a lawyer about filing a federal tax fraud appeal, we encourage you to contact us promptly. To schedule a complimentary initial consultation with a senior federal appellate lawyer at Oberheiden P.C., please call 888-680-1745 or tell us how we can reach you online today.

WordPress Lightbox