Tax Fraud Lawyer New Jersey, NJ

Tax fraud allegations in New Jersey can involve state-level prosecution under the New Jersey Code of Criminal Justice or federal charges brought by the U.S. Attorney’s Office for the District of New Jersey. Whether the investigation originates with the New Jersey Division of Taxation, the IRS Criminal Investigation Division, or another agency, the consequences of a conviction are substantial. Law Offices Of SRIS, P.C. represents individuals facing tax fraud investigations and charges in New Jersey state courts and in federal court. Mr. Sris, a former prosecutor who founded the firm in 1997, and the firm’s Of Counsel attorneys work with clients to address these matters. To request a consultation, call (888) 437-7747. Law Offices Of SRIS, P.C. – Advocacy Without Borders.

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What Tax Fraud Means in New Jersey

Tax fraud in New Jersey encompasses a range of conduct involving the intentional evasion of tax obligations or the filing of false or fraudulent tax documents. At the state level, New Jersey prosecutes tax-related offenses under the general fraud and theft provisions of Title 2C of the New Jersey Statutes. Offenses may include fraudulent practices, such as filing false statements or documents with government agencies. Additional charges may involve theft by deception when a person purposely obtains property — including tax refunds or credits — through deceptive means.

Federal tax fraud charges are brought under 26 U.S.C. § 7201, which makes it a felony to willfully attempt to evade or defeat any tax imposed under the Internal Revenue Code. The U.S. Attorney’s Office for the District of New Jersey prosecutes federal tax cases out of its Newark, Camden, and Trenton divisions. Federal investigations often involve IRS Criminal Investigation special agents, forensic accountants, and extensive documentary review. A person under investigation may not know the scope of the inquiry until prosecutors have already assembled substantial evidence. Cases are heard in the U.S. District Court for the District of New Jersey.

New Jersey’s court system handles state-level tax fraud cases in the Superior Court, Law Division — Criminal Part. The specific vicinage depends on where the alleged conduct occurred. Law Offices Of SRIS, P.C. represents clients across all 21 New Jersey counties, including matters venued in the Hunterdon, Somerset, Morris, Bergen, and Monmouth vicinages. Each vicinage has its own Criminal Division judges and procedures, and familiarity with local practice is an important part of mounting a defense.

How Mr. Sris and the Firm’s Of Counsel Attorneys Handle Tax Fraud Cases

Tax fraud cases typically begin with an investigation rather than an arrest. The New Jersey Division of Taxation or the IRS may conduct audits or inquiries before referring a matter for criminal prosecution. Early engagement with counsel can affect the trajectory of an investigation. Mr. Sris and the firm’s Of Counsel attorneys work to understand the factual basis of the government’s inquiry, review the relevant financial records, and communicate with investigating agencies.

When charges are filed, the defense approach depends on the specific allegations and the forum. State cases proceed through the Superior Court, where pretrial motions may address the admissibility of financial records, the scope of search warrants, and other evidentiary issues. Federal cases follow the Federal Rules of Criminal Procedure and the local rules of the U.S. District Court for the District of New Jersey. The timeline for a tax fraud case varies based on the complexity of the financial evidence, the number of tax periods at issue, and the court’s calendar. Mr. Sris and the firm’s Of Counsel attorneys appear in both state and federal courts throughout New Jersey.

About Mr. Sris and the Firm’s Of Counsel Attorneys

Mr. Sris is the Owner and Founder of Law Offices Of SRIS, P.C. He is a former prosecutor who has practiced criminal defense since founding the firm in 1997. Mr. Sris testified before the Virginia House Courts of Justice Committee in support of 2019 HB 635 (chief patron Del. David Bulova). He is admitted to practice in Virginia, Maryland, the District of Columbia, New Jersey, and New York.

Reviewed by Mr. Sris, Owner and Founder

Admitted in Virginia, Maryland, District of Columbia, New Jersey, and New York

Practicing since 1997

Last reviewed: July 2026

The firm’s Of Counsel attorneys bring experience in criminal matters, including financial and fraud-related offenses. Together, Mr. Sris and the firm’s Of Counsel attorneys represent individuals in tax fraud investigations and prosecutions before New Jersey state courts and federal courts. The firm maintains a New Jersey location and serves clients in all 21 counties. Prior results do not guarantee a similar outcome.

Frequently Asked Questions

What is the difference between a state and federal tax fraud charge in New Jersey?

State tax fraud charges involve violations of New Jersey tax law and are prosecuted by county prosecutors or the New Jersey Attorney General’s Office in Superior Court, while federal tax fraud charges involve violations of the Internal Revenue Code and are prosecuted by the U.S. Attorney’s Office in federal district court. The investigative agencies differ as well — the New Jersey Division of Taxation investigates state matters, while the IRS Criminal Investigation Division handles federal cases. Federal charges often carry longer potential sentences and are governed by the Federal Sentencing Guidelines. Some cases involve parallel state and federal investigations. Understanding which jurisdiction is involved is critical to evaluating the potential exposure and developing an appropriate defense strategy. Law Offices Of SRIS, P.C. represents clients in both forums.

What should I do if I am under investigation for tax fraud in New Jersey?

If you learn you are under investigation for tax fraud — whether through a subpoena, a visit from investigators, or notice from a third party — you should seek legal counsel promptly and refrain from speaking with investigators without an attorney present. Do not destroy or alter documents, as this can lead to additional charges. Do not attempt to contact IRS or state investigators directly to explain your situation, as any statements you make can be used against you. An attorney can communicate with investigators on your behalf and begin evaluating the scope of the investigation. Early engagement may influence whether a matter proceeds administratively or through criminal prosecution. To discuss your matter, contact Law Offices Of SRIS, P.C. at (888) 437-7747.

Can tax fraud charges result in prison time in New Jersey?

Yes, both state and federal tax fraud convictions can result in imprisonment. State-level offenses are graded by degree — a second-degree crime carries a potential sentence of five to ten years, a third-degree crime three to five years, and a fourth-degree crime up to eighteen months. Federal tax evasion under 26 U.S.C. § 7201 carries a maximum sentence of five years and significant monetary fines. The actual sentence in any case depends on the specific facts, the applicable sentencing guidelines, the defendant’s history, and other factors the court considers at sentencing. Results may vary. The outcome in any particular case depends on its unique circumstances.

Is failure to file a tax return the same as tax fraud in New Jersey?

No, failure to file a tax return and tax fraud are distinct legal concepts, though both can lead to serious consequences. Failing to file a return, without more, generally constitutes a civil matter subject to penalties and interest. Tax fraud requires an affirmative act of deception — such as filing a false return, maintaining false books, or concealing income or assets — undertaken with the intent to evade a tax obligation. However, a pattern of non-filing combined with other conduct may support a fraud investigation. The distinction between civil noncompliance and criminal fraud is a central issue in many tax cases. For guidance on your specific situation, reach Law Offices Of SRIS, P.C. at (888) 437-7747.

How does the IRS Criminal Investigation Division operate in New Jersey?

The IRS Criminal Investigation Division conducts federal tax fraud investigations through special agents who are trained in financial investigation techniques, often working in coordination with other federal agencies. IRS-CI has field offices in New Jersey that report to the Newark Field Office. Investigations typically involve the review of tax returns, bank records, business records, and interviews with witnesses. IRS-CI special agents may also execute search warrants and conduct surveillance. A federal tax investigation may take months or longer before charges are filed. During this period, a person who is aware of the investigation can retain counsel to assess the situation and engage with the government. Cases are ultimately referred to the U.S. Attorney’s Office for prosecution.

What defenses are available in a New Jersey tax fraud case?

Defenses in a tax fraud case may include a lack of willfulness — showing that any errors or omissions were the result of mistake, negligence, or reliance on a tax professional, rather than intentional deception. Other defense approaches involve challenging the government’s evidence, including the admissibility of financial records and the methods used to calculate alleged tax losses. In some cases, the defense may present evidence that the tax treatment was legally correct or that the government cannot prove each element of the charged offense beyond a reasonable doubt. The strategy depends on the specific allegations, the available evidence, and the forum — state or federal. Each case requires individualized evaluation. To discuss the details of your matter, contact Law Offices Of SRIS, P.C. at (888) 437-7747.

Authoritative resources:
New Jersey Courts |
U.S. District Court for the District of New Jersey |
IRS Criminal Investigation

Attorney advertising. Prior results do not guarantee a similar outcome. Case results depend on a variety of factors unique to each case. Attorney responsible for this advertising: Mr. Sris. Results may vary. Engaging Law Offices Of SRIS, P.C. Requires a signed engagement agreement. The firm’s New Jersey location is at 44 Apple St, 1st Floor, Tinton Falls, NJ 07724. By appointment only. Call (888) 437-7747 to schedule.