Martha C #attorney, #lawyer, #partner, #lawsuit, #divorce, #dispute, #complaint, #corporation, #partnership, #business


#

Certified Specialist in Tax Law. Arizona Board of Legal Specialization

Martha Patrick is a peer review rated AV Preeminent attorney who has been recognized by The Best Lawyers in America in the field of Tax Law every year since 2008. Martha was named 2014 and 2016 “Lawyer of the Year” in Phoenix for Tax Controversy and Litigation, a prestigious honor as only one attorney in each metropolitan market is named in represented practice areas. In addition, Martha has been selected as a Southwest Super Lawyer from 2007-2016 and as one of Arizona s Finest Lawyers since the program began in 2011.

Martha joined Burch Cracchiolo in 1987 after nine years as a senior trial attorney in the Office of Chief Counsel of the Phoenix and San Diego Districts of the Internal Revenue Service, handling both criminal and civil tax controversies. She also worked closely with the Criminal Investigation Division of the IRS, providing advice and legal representation in criminal tax investigations.

Martha is Certified as a Tax Specialist by the State Bar of Arizona. Her practice deals exclusively with tax controversies, handling both civil and criminal matters. Drawing on her experience with the IRS and her first-hand knowledge of its practices and procedures, as well as over 25 years of experience serving clients in private practice, Martha represents taxpayers involved in civil and criminal tax controversies before the Internal Revenue Service, the Arizona Department of Revenue and other taxing agencies, from the inception of a tax audit, the administrative appeal and litigation before the United States Tax Court, the United States District Court, the Arizona Tax Court, and the federal and state courts of appeal. She also represents clients in tax collection matters, negotiating installment payment agreements, offers in compromise, voluntary disclosure and amnesty matters, and seizure and forfeiture actions. Martha has considerable experience handling levy enforcement and lien matters, currency violations and all forms of civil and criminal tax investigations.

Honors Awards

Selected, Best Lawyers in America, 2014, 2016, Lawyer of the Year, Phoenix, Tax Controversy

Selected, Best Lawyers in America
Tax Law 2008-2017 editions

Selected, Southwest Super Lawyers
Tax Law 2007-2017

Selected, Arizona s Finest Lawyers 2011-2017

Selected, Arizona Business Magazine Top Lawyers, Tax, 2014-2016

Top 25 Women Attorneys, Southwest Super Lawyers, 2013-2014, 2017

Selected, Arizona Business Magazine 2016-2017 Top 100 Attorneys in Arizona

Ranked AV Preeminent 5.0 out of 5* in Martindale Hubbell*

*AV Preeminent and BV Distinguished are certification marks of Reed Elsevier Properties Inc. used in accordance with the Martindale-Hubbell certification procedures, standards and policies.

Representative Engagements

Achieved dismissal of two criminal cases after referral by IRS to Department of Justice (a significant achievement in light of the considerable review that occurs prior to referral)
Assisted numerous clients in voluntary disclosure and amnesty programs related to both offshore and domestic issues
Represents restaurant owners, sports figures, business owners and entrepreneurs in all phases of civil and criminal cases arising from tax matters.
Represents potential witnesses and targets before Grand Jury in criminal tax cases
Represents taxpayers in obtaining innocent spouse status in connection with tax liabilities arising from joint tax returns for both domestic and offshore matters
Represents businesses with employment tax challenges involving assessment and collection issues
Represents individuals in connection with proposed assessment of trust fund recovery penalties resulting from underpaid employment taxes
Represents taxpayers in civil and criminal forfeiture actions resulting from currency violations

Other Relevant Employment

Prior to joining Burch Cracchiolo, Martha was a senior trial attorney with the Internal Revenue Service, working for nine years in the San Diego and Phoenix District Counsel offices on both criminal and civil matters.

Professional Leadership

Former member, Executive Committee, Tax Law Advisory Commission, State Bar of Arizona

Professional Affiliations


Tulare County Superior Court #california #courts, #central #valley, #civil #court, #criminial #court,


#

criminal

The Superior Court has jurisdiction over misdemeanor and felony criminal charges. Misdemeanors are offenses generally punishable by a fine and/or acounty jail term, and felonies are generally punishable by imprisonment in the state prison and/or fines. The court conducts arraignments where accused individuals are informed of the specific charges against them and are advised of their rights. The court holds preliminary hearings on felony charges to determine if there is sufficient evidence to require a defendant to stand trial.

  • Tulare County Superior Court, Criminal Division

things you should bring to court

  • Identification which could include a valid driver’s license, social security card, picture identification, etc.
  • Copy of citation, if applicable
  • Appearance letter, if applicable
  • Any receipts regarding the case, such as bond receipts, cash bail receipts, etc.
  • Jail release papers, if applicable
  • Any documents which prove that you have complied with the judicial orders and/or sentencing
  • Cash, personal check, or postal money order to pay for fines and fees
  • Do not use any nickname or alias. Instead, use the same spelling of your name as it appears on documents related to the case. Make sure that the spelling of your name on those documents is correct. If the spelling of your name is incorrect, advise the court.

WARNING: If you fail to appear in court as promised, a bench warrant may be issued which may result in your being arrested and/or punished by JAIL AND/OR A FINE.

what occurs in a misdemeanor case?

Misdemeanors are primarily offenses with a maximum punishment of a $1,000 fine and a county jail term of one year or less. However, there are some offenses which can carry a higher maximum fine.

an arrest is made:

Police take the defendant to jail, or defendant is released on a signed citation. If the defendant is arrested and given a date to appear in court, three things could happen:

  1. The defendant is released and no charges are filed; or
  2. The defendant posts bail or is released on his own recognizance and is scheduled for arraignment; or
  3. The defendant remains in custody of the Sheriff /law enforcement agency and is brought to court for arraignment.

arraignment and plea: defendant is brought to court:

  1. Defendant is informed of charges.
  2. Defendant is informed of his/her constitutional rights.
  3. An attorney is retained by the defendant. If the defendant wishes to have an attorney but cannot afford one of his/her choice, the court may appoint one.
  4. The defendant may either be released on his/her own recognizance or remain in custody if they are unable to post bail. If the defendant is released on their own recognizance, they are bound by promise to appear in court.
  5. Defendant enters a plea of either guilty, not guilty, or no contest:
  • Not Guilty: The defendant states that he/she did not commit the crime. The case is set for a future hearing.
  • Guilty: The defendant admits that he/she committed the crime.
  • No Contest: The defendant will not contest the charge. This has the same effect as a guilty plea except that the conviction, in certain cases, may not be used against the defendant in a civil suit. If the defendant pleads guilty or no contest, the case may be resolved at the time of arraignment. This will include any fines/fees and/or court-ordered programs imposed by the judge.

pre-trial proceedings after a not guilty plea:

  • Discovery is exchanged between the prosecution and the defense attorneys. This includes police reports, blood test results, photographs, etc.
  • Motions may be filed to set aside the complaint, to dismiss the case, or to suppress evidence, etc.
  • Defendant may change his/her plea to guilty or no contest.
  • A hearing will be held to attempt to settle the case without going to trial.
  • Case doesn’t settle and proceeds to trial. (See: What Occurs at Trial, below.)

what occurs in a felony case?

arrest:

  • Police take defendant to jail/defendant remains in custody/defendant taken to court for arraignment.
  • If no charges are filed, the defendant is released.
  • Upon posting of bail, or if the defendant is released on his/her own recognizance (which means the defendant is bound by a promise to appear in court), an arraignment date is scheduled.

arraignment on complaint:

  • Defendant is either brought to court or, if he/she is not in custody, he/she appears in court.
  • Defendant is either represented by their own attorney,or, if the defendant cannot afford to hire an attorney, an attorney will be appointed.
  • Defendant is advised of his/her constitutional rights.
  • Bail is set; or
  • Defendant is released on his/her own recognizance.

preliminary hearing:

  • Witnesses testify and evidence is presented.
  • If the judicial officer finds insufficient evidence, the defendant is released.
  • If the judicial officer finds sufficient evidence, the defendant is held to answer in the criminal trial department.

arraignment on information:

  • Defendant is either brought to court or, if he/she is not in custody, he/she appears in court.
  • Defendant is either represented by their own attorney,or, if the defendant cannot afford to hire an attorney, an attorney will be appointed.
  • Defendant is advised of his/her constitutional rights.
  • Bail is set or,
  • Defendant is released on his/her own recognizance.
  • Pre-trial and trial dates are set.

pre-trial proceedings after a not guilty plea:

  • Discovery is exchanged between the prosecution and the defense attorneys. This includes police reports, blood test results, photographs, etc.
  • Motions may be filed to set aside the complaint, to dismiss the case, or to suppress evidence, etc.
  • Defendant may change his/her plea to guilty or no contest.
  • A hearing will be held to attempt to resolve the case without going to trial.
  • Case does not resolve and proceeds to trial. (See: What occurs at trial, below.)

what occurs at trial?

misdemeanor jury trial:

  • Jury is selected.
  • Witnesses testify and evidence is presented.
  • Jury decides if the defendant is guilty or not guilty.
  • If not guilty, the defendant is released and cannot be tried again for the same crime.
  • If guilty, the defendant is entenced to jail, probation, or other conditions.
  • Appeal: If the defendant disagrees with the jury’s decision, he/she can appeal to the Appellate Department of the Superior Court.

misdemeanor court trial:

  • Witnesses testify and evidence is presented.
  • Judge decides whether the defendant is guilty or not guilty.
  • If not guilty, the defendant is released and cannot be tried again for the same crime.
  • If guilty, the defendant is sentenced to jail, probation, or other conditions.
  • Appeal: The defendant can appeal.
  • If the defendant disagrees with the judge’s decision, he/she can appeal to the Appellate Department of the Superior Court

felony jury trial:

  • Jury is selected.
  • Witnesses testify and evidence is presented.
  • Jury decides if the defendant is guilty or not guilty.
  • If not guilty, the defendant is released and cannot be tried again for the same crime.
  • If guilty, the Probation Department prepares a pre-sentence report, and the defendant is sentenced to prison, felony probation, and/or other conditions.
  • Appeal: If the defendant disagrees with the decision, he/she can appeal to the District Court of Appeal.

felony court trial

  • Witnesses testify and evidence is presented.
  • Judge decides whether the defendant is guilty or not guilty.
  • If not guilty, the defendant is released and cannot be tried again for the same crime.
  • If guilty, the defendant is sentenced to prison, felony probation, and/or other conditions. Appeal: If the defendant disagrees with the decision, he/she can appeal to the District Court of Appeal.

Superior Court of California – County of Tulare