A criminal tax attorney represents individuals who are being investigated or prosecuted for tax fraud or tax evasion. A criminal tax attorney may handle investigations and prosecutions being conducted by local and state tax authorities as well as by the IRS. Because a criminal conviction for tax fraud or tax evasion can result in the imposition of large fines and/or long prison sentences, a taxpayer who is being investigated or prosecuted should hire an experienced criminal tax attorney. With the right legal representation, an investigation may be closed without prosecution. In instances where the taxing authority decides to prosecute, an aggressive legal defense may result in an acquittal or a reduced sentence.