Free Tax Guide
Conferencing with Criminal Tax Authorities
Key Takeaway
Conferencing with criminal tax authorities includes four critical interactions: (1) IRS CI special agent interviews; (2) DOJ Tax Division conference (optional pre-prosecution); (3) U.S. Attorney’s Office conference; and (4) proffer sessions with cooperation potential. The short version is that every authority interaction carries legal consequences. In our experience, unstructured conversations with investigators almost always hurt the subject — structured attorney-counseled interactions can help.1
Conference question? A 15-minute consultation is free.
Four types of criminal tax authority conferences.
The Four Authority Conferences
CI InterviewSpecial AgentTax DivisionDOJUSAOProsecutorProfferCooperation
| Conference | Purpose2 |
|---|---|
| CI Interview | Investigation gathering |
| Tax Division | Prosecution authorization |
| USAO | Plea / charging |
| Proffer | Cooperation |
Quick Reference
Jump to: CI, Tax Division, USAO, or proffer.
1. CI Special Agent Interview
Investigation-phase interviews.
If this is you: CI agent interview request. Attorney-attended only. Limited scope. Statements under oath. Lying can trigger §1001.
CI Interview Strategy
- Never without attorney.
- Limited scope negotiation.
- Proffer protection considered.
- Preparation essential.
- Silence often best.
2. DOJ Tax Division Conference
Pre-prosecution conference to argue against authorization.
If this is you: Post-CI, pre-USAO. Tax Division review. Optional defense conference. Argue against charging. Present defense case.
3. U.S. Attorney’s Office Conference
Charging and plea discussions.
If this is you: Post-authorization or ongoing. USAO prosecutor. Plea negotiation. Cooperation discussion. Case resolution.
4. Proffer Sessions
Protected statements exploring cooperation.
If this is you: Exploring cooperation. Attorney-negotiated proffer agreement. Statements protected from direct use (Kastigar-like). Can lead to cooperation agreement.
Conference request? Book consultation immediately.
Conference Document Lookup
| Document | Purpose |
|---|---|
| Queen for a Day agreement | Proffer letter |
| Tax Division conference memo | Defense presentation |
| Cooperation agreement | Formal cooperation |
| Use immunity | Statement protection |
| 5K motion | Substantial assistance |
Conference Statute
- Proffer letter defines protection.
- Statements used against if false.
- Cooperation agreement separate.
Conference Patterns
| Conference | Outcome |
|---|---|
| Tax Division conference | Declination possible |
| USAO plea conference | Resolution negotiation |
| Proffer with cooperation | Reduced charges / sentence |
| Unrepresented interview | Harmful statements |
Conference Escalation
CI Interview
Investigation.
Tax Division / USAO
Resolution discussion.
Proffer
Cooperation exploration.
First 48 Hours
- Attorney engagement.
- Conference purpose analysis.
- Strategy development.
- Preparation.
- Structured interaction.
★Brotman Law handles authority conferences. Based in San Diego.
The ROI Question
Structured conferences can turn cases. Unstructured conversation is the biggest single mistake.
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
- Interview request.
- Tax Division notification.
- USAO contact.
- Cooperation consideration.
Conference question?
15-min consultation free.
Guide Chapters
Have questions?
Free 15-minute call. No obligation. We'll tell you exactly where you stand.
Frequently Asked Questions
Should I meet with CI?
Not without attorney. CI special agents are investigators. Statements used against you. Attorney representation essential.
What is Tax Division conference?
Optional pre-prosecution conference with DOJ Tax Division. Defense opportunity to argue against authorization. Can secure declination.
What's a proffer?
Protected statement exploring cooperation. “Queen for a Day” letter defines protection. Used against if lies told. Can lead to cooperation agreement.
Can proffer statements be used against me?
Direct use prohibited typically. Derivative use (leads) often permitted. Impeachment if inconsistent. Read proffer letter carefully.
What is cooperation?
Providing substantial assistance to government. Testimony, information. Can lead to reduced charges, 5K motion for sentence reduction.
What's 5K motion?
USSG §5K1.1 motion by prosecutor for substantial assistance. Departs below guidelines. Can eliminate or dramatically reduce sentence.
Can I change my mind?
Depends on stage. Pre-formal cooperation: yes. Post-agreement: generally no. Statement already protected.
What if I lie?
Protection lost. §1001 exposure. Criminal contempt. Perjury (if testimony). Truth essential.
Does cooperation work alone?
Only if provide substantial assistance. Cooperator status doesn’t guarantee reduction. Prosecution discretion.
Who attends conferences?
Attorney always. Client usually. Prosecutor / investigator. Co-defendants coordinated separately.
Can I prepare?
Yes extensively. Attorney-counseled preparation essential. Anticipate questions. Rehearse answers.
What about witnesses?
Witness interviews separate. Attorney representation protects. Grand jury testimony different.
Does Tax Division conference help?
Often yes. Defense case presentation can secure declination. Not guaranteed but worth attempting in appropriate cases.
Next Steps
Conference question? 15-min consultation free.
- Authority conferences per DOJ Tax Division Criminal Tax Manual and USAM.
- Proffer letters per local practice; cooperation per 5K1.1.
As Featured In & Recognized By
Get Started Today
Book Your Free 15-Minute Call
- Completely confidential — protected by attorney-client privilege
- Every situation is different — you'll receive a custom assessment tailored to yours
- Same-day and next-day appointments available