What Is Happening to You Right Now
When the IRS assigns a Special Agent to a case, it has already decided that a crime may have been committed. Special Agents are not Revenue Agents. They are criminal investigators with law enforcement authority. They carry credentials — and weapons. Their job is to build a case for federal prosecution.
If a Special Agent has appeared at your home or business, contacted your employees, summoned your bank records, or sent you any communication identifying themselves as from IRS Criminal Investigation (IRS-CI), you are the subject or target of a federal investigation. You do not need to be indicted — or even formally notified — for an investigation to be underway. Some investigations run for two to four years before the subject ever knows they are under scrutiny.
- Do not speak to any IRS agent, Special Agent, or federal investigator
- Do not call your accountant or CPA — they have no attorney-client privilege and can be compelled to testify against you
- Do not destroy, alter, or "organize" any financial records
- Do not discuss the investigation with business partners, employees, or family members
- Do not post anything on social media about your situation
What the IRS Investigates in Criminal Tax Cases
IRS-CI focuses on federal tax crimes and related financial offenses. The most common charges we defend include:
Willful attempt to evade or defeat any tax. The most commonly charged federal tax crime. Carries up to five years in federal prison per count.
Willfully filing any return, statement, or document known to contain materially false information. Carries up to three years per count.
Willful failure to file a required return, supply required information, or pay any tax. One year per count — but multiple unfiled years become multiple counts.
Willful failure to collect, truthfully account for, and pay over employment taxes. Common in cash-intensive businesses. Severe penalties.
Often charged alongside tax crimes when cash is involved. Significantly increases potential sentences and is frequently used as leverage in plea negotiations.
Willful failure to report foreign financial accounts. Criminal penalties can include imprisonment up to five years, in addition to civil penalties of up to 50% of account value per year.
How We Defend You — From Day One
The MacPherson Group has represented clients in criminal tax matters in over 25 states, across multiple decades, at every stage of the federal criminal process. Our approach is methodical, structured, and grounded in nearly five decades of institutional knowledge.
Immediate Case Assessment
We begin with a thorough, privileged review of everything you know about the investigation — who contacted you, what was said, what records have been requested. We assess the stage of the investigation and what options are available right now.
Pre-Indictment Intervention
Many criminal tax cases never reach indictment. Once we are retained, we begin working to present the government with reasons to decline prosecution — factual, legal, and procedural. Scores of investigations we have handled were dropped before charges were filed.
Grand Jury and Indictment Defense
If the case proceeds to grand jury, we work to challenge the government's evidence, identify procedural defects, and protect your constitutional rights throughout the process. Grand jury proceedings are complex; experienced counsel is essential.
Plea Negotiation or Trial — Your Choice
We advise clients candidly on whether a negotiated plea agreement or trial is in their best interest. We do not steer clients toward either outcome based on our preference — we present the analysis and the decision is yours. Of clients who entered plea agreements, more than half received probation or community confinement rather than imprisonment.
Federal Trial — 40% Acquittal Rate
When trial is the right path, we try cases. We have tried more than 55 criminal tax cases in 25 states. Our acquittal rate at trial or on appeal exceeds 40% — a rate that significantly outperforms the national average against a prosecution service that reported a 90% conviction rate in FY2024 (IRS-CI Annual Report).
Federal Appeals
The MacPherson Group has decades of experience with appeals to the federal circuit courts and the United States Supreme Court. A conviction at trial is not always the end — errors of law, constitutional violations, and evidentiary issues can be grounds for reversal.
Your Attorney
Nathan MacPherson, J.D.
Attorney and Counselor at Law — California, Idaho
Solicitor of the Senior Courts of England and Wales
Nathan has tried criminal tax cases in 25 states, represented clients ranging from small business owners to a publicly traded company, a Hollywood star, foreign finance ministries, and German nobility. He spent nearly four years at Freshfields Bruckhaus Deringer — the world's second-largest law firm — in Frankfurt and London. He represented the Lieutenant Governor of Idaho and 64 state legislators in the 2020 Texas v. Pennsylvania Supreme Court amicus brief. He works from his home office on a mountaintop ridge in North Idaho.
- Drake University Law School · University of Augsburg · University of Oxford
- 55+ criminal tax cases tried · 40% acquittal rate
- Fluent in German · Conversant in Brazilian Portuguese
- National radio appearances · Published author on tax defense
Representative Results
Prior results do not guarantee similar outcomes. Each case depends on its specific facts, evidence, and applicable law.
Church Deacon — Criminal Prosecution
Client faced a criminal tax prosecution with significant claimed liability. The MacPherson Group negotiated resolution at 2.5 cents on the dollar. Client retained 100% of home equity.
Read the full story →Professional Singer — Nationwide Criminal Case
Client faced a criminal prosecution across multiple jurisdictions after years of unresolved tax issues. Resolved for 6.5 cents on the dollar after MacPherson Group intervention.
Read the full story →More Than 55 Cases. More Than Half Avoided Prison.
Of all clients who entered plea agreements represented by The MacPherson Group, more than half received a sentence of probation or community confinement with work release rather than federal imprisonment.
See all case results →Nathan MacPherson on Criminal Tax Defense
Watch Nathan explain what happens when the IRS assigns a Special Agent, how criminal tax investigations proceed, and what your options are at each stage.
Frequently Asked Questions
These are the questions we hear most often from people who contact us after an IRS Special Agent has made contact.
What is the difference between a civil and criminal IRS investigation?
A civil IRS investigation results in taxes, penalties, and interest owed. A criminal investigation can result in federal prosecution, fines, and imprisonment. The IRS assigns Special Agents — not Revenue Agents — to criminal investigations. Special Agents carry badges and weapons and have law enforcement authority. If an IRS Special Agent has contacted you, do not speak to them without a criminal tax attorney present.
What should I do if an IRS Special Agent contacts me?
Do not speak to them. Do not invite them inside. Do not call your accountant — your CPA has no attorney-client privilege and can be subpoenaed. Call a criminal tax defense attorney immediately. Everything you say to an IRS Special Agent can and will be used against you in a federal prosecution. You have the right to remain silent. Exercise it.
Can a criminal tax case be dropped before indictment?
Yes. There are multiple levels at which the government may decline to proceed — from the investigative stage through grand jury consideration. The MacPherson Group has secured the dismissal of scores of criminal tax investigations before charges were ever filed. Early intervention is the single most important factor in outcome. The sooner you retain qualified counsel, the more options remain available.
How long does a criminal tax investigation take?
Criminal tax investigations typically take two to four years from initial contact to resolution. Some cases take as long as six years from the beginning of the investigation to indictment — and additional time through trial and appeal. This timeline underscores why early retention of counsel matters: more of the investigation timeline is under our influence in the early stages than in the late stages.
What is the IRS conviction rate in criminal tax cases?
According to the IRS-CI FY2024 Annual Report, IRS Criminal Investigation obtained 1,571 convictions with a 90% conviction rate — one of the highest of any federal law enforcement agency. IRS-CI is selective: cases that reach prosecution have typically been built over years. This is why experienced criminal tax defense counsel is essential from the first moment of any investigation — not after charges are filed.
Will I go to prison if convicted?
Not necessarily. Federal Sentencing Guidelines give judges significant discretion in criminal tax cases. The nature of the offense, the amount of tax involved, the presence or absence of cooperation, and the quality of advocacy at sentencing all affect the outcome. Of clients represented by The MacPherson Group who entered plea agreements, more than half received a sentence of probation or community confinement with work release rather than federal imprisonment.
Can I afford a criminal tax defense attorney?
The more relevant question is: can you afford not to have one? The IRS-CI conviction rate in FY2024 was 90% (IRS-CI Annual Report). A federal felony conviction carries consequences that extend far beyond any attorney's fee — loss of professional licenses, business closure, restitution, and the collateral consequences of a federal record. We work with clients to structure engagement terms that reflect the reality of their situation. Contact us to discuss your circumstances confidentially.