Our Blog

United States v. Tweel

New Jersey Federal tax fraud attorneys may discuss the case of United States v. Tweel because of its important holding and implications for tax cases. Here is an overview of what you may need to know.montclair tax fraud attorneys gavel


In this Fifth Circuit case, the appellate court held that the Internal Revenue Service committed trickery, fraud and deceit when it conducted a criminal investigation under the guise of a civil examination.

Facts of the Case

Tweel, the taxpayer, was going through a civil examination. However, Tweel’s representative was concerned that the criminal unit of the agency was involved. He specifically inquired with the IRS agent whether the Criminal Investigation Division was being conducted. The agent stated that it was not. As a result, Tweel’s representative cooperated with the civil examination and delivered records to the agent. While the Criminal Investigation Division was not technically involved, another federal agency conducted a criminal investigation. In fact, the civil examination was being conducted at this other agency’s request.

Tweel was indicted and filed a motion to suppress the records that were obtained. He argued that the IRS’ failure to disclose the criminal nature of the investigation constituted deception. The Fifth Circuit Court of Appeals agreed with him and suppressed the documents that the government acquired during the civil examination.


Revenue agents have a legal duty to be honest as they are government officials. Silence of an agent can also be deemed fraudulent when not answering the question is intentionally misleading. For more information on this case and its implications, Montclair and New Jersey Federal tax fraud attorneys can be consulted at Lorraine Gauli-Rufo at (973) 239-4300.

Leave a Reply

Your email address will not be published. Required fields are marked *

WordPress spam blocked by CleanTalk.

Contact & Location

Consultation by Appointment:

In New Jersey:
130 Pompton Avenue
Verona, New Jersey 07044


In New York:
48 Wall Street, 5th Floor
New York, NY 10004



Lorraine was an exceptional attorney who was punctual at every meeting. She called me ant text[ed] me from time to time, and she worked with the [AUSA] well.  Lorraine made sure I knew when court was and how to get there. She also [met with me] on Sundays because I could only get a ride then. We went over paperwork so I understood and [she] always told me what was going to take place.

Lorraine always dressed nice and very professional.  She only missed one meeting but had someone from her firm …

Robert E. Banks

Follow me on Twitter

Copyright 2014-2016 | Website Development by Lisa Drew | Websites for a Song

Member of New Jersey Bar Association, National Association of Criminal Defense Attorneys, New Jersey Women Lawyers Association, ACDLNJ and AFBNJ
DISCLAIMER - Nothing contained in this website should be construed as offering legal advice, establishing an attorney-client relationship, or promising any outcome in a criminal matter.

Super Lawyers, which is a Thomson Reuters business, is company that rates outstanding lawyers from more than 70 practice areas who have attained a high degree of peer recognition and professional achievement. The annual selections are made on a state-wide basis, using a patented multi-phase process that includes a survey of attorneys in each state, an independent research evaluation of candidates and peer reviews by practice area. The result is a comprehensive, reliable and diverse listing of exceptional attorneys. The Super Lawyers lists are published nationwide in Super Lawyers Magazines and in leading city and regional magazines and newspapers across the country. For more information about Super Lawyers, go to SuperLawyers.com ©2017 Super Lawyers®, Super Lawyers is a registered trademark of Thomson Reuters.