Tax Evasion Attorney
A tax evasion allegation is a criminal matter, not just a billing dispute, and it can come from the IRS or the Tennessee Department of Revenue. At Devore Law PLLC, tax evasion defense is handled exclusively by Devin S. DeVore, who represents individuals and business owners accused of willfully evading taxes at both the state and federal level.
Because these cases turn on intent, how the facts are framed from the very first contact with investigators often shapes the outcome more than the underlying numbers do.
Tax Evasion in Tennessee — What You Need to Know
Tax evasion is treated differently than a simple underpayment. Under Tennessee law, it is a Class E felony to willfully attempt in any manner to evade or defeat a tax due the state, though the offense is reduced to a Class A misdemeanor if the use tax involved is less than five hundred dollars. Each act taken to evade the tax can be charged as a separate offense.
At the federal level, tax evasion under 26 U.S.C. § 7201 carries up to five years in federal prison and fines up to $250,000, along with repayment of the unpaid tax, interest, and a 75% civil fraud penalty that can be assessed on top of the original liability.
The core issue in every evasion case is willfulness — whether the taxpayer knowingly and intentionally tried to defeat a tax they knew was owed, as opposed to making a mistake, relying on bad advice, or facing a genuine dispute over what was owed.
How Devore Law PLLC Can Help
How a Tax Evasion Case Develops
State and Federal Exposure
Tennessee Class E Felony
State-level evasion of Tennessee taxes, including sales, use, franchise, and excise tax, carries one to six years and fines, with separate charges possible for each willful act.
Federal Felony Exposure
Federal evasion under § 7201 carries up to five years in prison per count, along with restitution and civil fraud penalties assessed after any criminal resolution.
Civil Fraud Penalty
Even where criminal charges are not pursued, a 75% civil fraud penalty can be assessed once fraud is established, with no statute of limitations on the assessment.
Common Areas of Focus
Proving Absence of Willfulness
An honest mistake, a bookkeeping error, or reliance on a professional preparer is not evasion, and building that record early can prevent a case from ever being charged.
Badges of Fraud
Investigators look for indicators like underreported income, false statements to agents, or destroyed records — understanding what they are looking for shapes how a client should respond to any inquiry.
Parallel Proceedings
A single set of facts can trigger a civil audit and a criminal referral at the same time, and statements made in one track can be used against the client in the other.
Voluntary Disclosure
Coming forward before an investigation begins can, in some circumstances, meaningfully change how a case is resolved.
What to Expect — The Defense Process
01
Case Assessment
We review the audit history, notices, and any investigator contact to understand exactly what stage the matter is at and what evidence exists.
02
Protecting the Record
We manage all further communication with investigators or auditors so that nothing is said that strengthens a willfulness argument unintentionally.
03
Pre-Charge Negotiation
Where possible, we work to resolve the matter civilly or negotiate the scope of any charges before an indictment is sought.
04
Litigation or Resolution
If charges proceed, Devin represents clients through arraignment, negotiation, and trial in state or federal court.
Why Work With Devin DeVore for Your Tax Evasion Case
Tax evasion defense at Devore Law PLLC is not delegated between attorneys. Devin DeVore personally handles every case, offering:
Direct access to your attorney
Experience with both civil tax disputes and criminal defense
Membership in the Tennessee and Knoxville Bar Associations
Discretion in handling sensitive financial matters
Clear-eyed advice on realistic outcomes
Areas Served
Devore Law PLLC represents tax evasion clients throughout Tennessee, including:
Tennessee
Speak With a Tax Evasion Attorney
If you are being investigated for tax evasion, or have already been contacted by the IRS or the Tennessee Department of Revenue, Devin DeVore can help you understand your exposure before you say anything further.
Contact Devore Law PLLC to schedule a consultation and discuss your case with an attorney experienced in both tax and criminal defense.