Key Takeaway
Federal tax crime pre-trial involves four phases: (1) indictment and arraignment; (2) discovery and pretrial motions; (3) pretrial conferences and plea negotiations; and (4) trial scheduling and preparation. The short version is that pre-trial typically lasts 6-18 months. In our experience, pre-trial motions can resolve or narrow cases — motion to suppress, motion to dismiss, motion for bill of particulars. Effective pretrial preparation determines trial outcome.1
Pre-trial question? A 15-minute consultation is free.
Four phases of federal tax crime pre-trial.
The Four Pre-Trial Phases
IndictArraignmentDiscoveryMotionsPleaNegotiationSchedulePrepare Trial
| Phase | Activity2 |
|---|---|
| Indictment | Grand jury return |
| Discovery / Motions | Evidence / challenges |
| Plea Negotiation | Resolution discussion |
| Trial Prep | Scheduling / final prep |
Quick Reference
Jump to: indict, discovery, plea, or trial prep.
1. Indictment and Arraignment
Grand jury indictment followed by initial appearance.
If this is you: Indicted. Arraignment 48-72 hours. Initial appearance, bail, plea of not guilty. Counsel engaged.
Indictment Strategy
- Engage counsel immediately.
- Attend arraignment.
- Plead not guilty.
- Secure pretrial release.
- Begin discovery.
2. Discovery and Pretrial Motions
Government produces evidence; defense files motions.
If this is you: Rule 16 discovery. Brady / Giglio disclosures. Defense motions: suppress, dismiss, bill of particulars. Critical strategic phase.
3. Plea Negotiations
Prosecution / defense negotiations.
If this is you: Plea discussions with prosecutor. 90%+ federal cases resolve by plea. Evaluate exposure vs. offer. Timing and sequencing important.
4. Trial Preparation and Scheduling
Final preparation if no plea.
If this is you: Going to trial. Jury selection prep. Witness preparation. Exhibits. Opening / closing arguments. Expert witnesses.
Pre-trial phase? Book consultation.
Pre-Trial Document Lookup
| Document | Purpose |
|---|---|
| Indictment | Formal charges |
| Rule 16 discovery | Government evidence |
| Brady / Giglio | Exculpatory / impeachment |
| Motion to suppress | Exclude evidence |
| Motion to dismiss | Challenge charges |
| Plea agreement | Resolution |
Pre-Trial Statute
- Speedy Trial Act: 70 days (§3161(c)).
- Multiple exclusions typical.
- Pre-trial 6-18 months common.
Pre-Trial Patterns
| Situation | Outcome |
|---|---|
| Strong motions | Narrowed case |
| Plea negotiated | 90%+ of cases |
| Motion to dismiss granted | Charges dropped |
| Trial preparation | 10% go to trial |
Pre-Trial Escalation
Arraignment
Initial appearance.
Discovery / Motions
Strategic phase.
Trial / Plea
Resolution.
First 48 Hours
- Engage criminal tax counsel.
- Attend arraignment.
- Preserve records.
- Begin document review.
- Evaluate plea vs. trial.
★Brotman Law handles criminal tax pre-trial. Based in San Diego.
The ROI Question
Pre-trial motions and negotiation drive outcomes. Effective pretrial often determines trial result.
Under Criminal Tax Investigation?
If you know or suspect the IRS Criminal Investigation division is looking at you, the time for routine tax advice is over. What you say and do in the early stages matters significantly — and the window for voluntary disclosure closes the moment CI makes contact. If you’re in this situation, get counsel before you respond to anything.
Get Criminal Tax Counsel → Or call: (619) 378-3138
When to Engage
- Indictment.
- Discovery phase.
- Plea discussions.
- Trial preparation.
Pre-trial question?
15-min consultation free.
Guide Chapters
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Frequently Asked Questions
What happens pre-trial?
Four phases — indictment and arraignment, discovery and pretrial motions, plea negotiation, trial preparation and scheduling. Typically 6-18 months.
What is discovery?
Government produces evidence per Rule 16 + Brady / Giglio. Defense reviews. Basis for motions and trial strategy.
What pretrial motions?
Motion to suppress (exclude evidence), motion to dismiss (challenge charges / jurisdiction), bill of particulars (clarify charges), motion in limine (evidentiary).
How long does pre-trial take?
6-18 months typical. Complex cases longer. Speedy Trial Act provides 70-day framework with exclusions.
Can case be dismissed pre-trial?
Possible but rare. Strong legal / constitutional issues. Most tax cases proceed to plea or trial.
What are plea negotiations?
Discussions with prosecutor for resolution. Reduced charges, cooperation, sentence recommendation. 90%+ federal cases resolve by plea.
Should I plea?
Facts-specific analysis. Evaluate government evidence, defenses, exposure. Pre-plea attorney counseling essential.
What's a proffer?
Protected statement to government exploring cooperation. Attorney-negotiated. Letter agreement protects statements.
What is Rule 16?
Federal criminal rule for discovery. Government must produce defendant statements, documents to be used, expert reports.
What's Brady?
Constitutional obligation to disclose exculpatory evidence. Brady v. Maryland. Ongoing obligation.
What's Giglio?
Disclosure of impeachment evidence on government witnesses. Plea deals, prior inconsistent statements.
What about bail?
Tax cases generally low flight risk. Pretrial release typical. Conditions may apply.
Can I speak to media?
Generally no without counsel review. Statements can be used. Counsel usually advises against.
Next Steps
Pre-trial question? 15-min consultation free.
- Federal criminal procedure per Fed. R. Crim. P. and Speedy Trial Act.
- Plea rate per DOJ statistics; practice per criminal tax bar.
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