Page 24 - Phoenix Vol 11 No 4

‘SO WADDAYA
WANNA
DO, MAKE A
FEDERAL CASE
OUT OF IT?’
DEFENDING
FEDERAL TAX
PROSECUTIONS
BY DONALD W. “MAC” MACPHERSON
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 Of cer appeared. He was there to at- tempt 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 had not appeared before Jim’s caffeine intake time of 6 AM, nor at 7 PM, after Jim had eaten dinner and was relaxing with a glass of wine. But the collection of cer had not bothered with a telephone interview or an appointment either, instead sneaking up on Jim and hoping to catch him off-guard.
ATTORNEY AT LAW MAGAZINE · PHOENIX· VOL. 11 NO. 4 24