IRS Letter 725-B: Request for Your Tax Returns
This Is the Start of a Criminal Tax Case.
Letter 725-B comes from an IRS Special Agent — a federal law enforcement officer, not a tax auditor. This letter is how criminal tax prosecutions begin. Do not respond. Do not submit anything. Call a criminal tax attorney right now.
⚠️ What Letter 725-B Really Is
IRS Criminal Investigation uses Letter 725-B to formally request tax returns from a subject or target of a criminal investigation. The key word is Criminal Investigation — the division of the IRS whose sole purpose is to build federal criminal cases.
IRS already has your electronically filed returns. They are asking for "your copies" to document what records you have, identify discrepancies between your records and theirs, and establish the documentary record for prosecution. Every document you submit is potential evidence at your criminal trial.
🚫 What NOT To Do
Do NOT send your tax returns without attorney review
Every document you submit is evidence. What you include, exclude, and annotate becomes part of the prosecution's case file.
Do NOT call the Special Agent listed on the letter
Special Agents are federal law enforcement. "Explaining yourself" is creating a recorded statement that will be used against you.
Do NOT use a CPA or tax preparer to respond
CPAs are not attorneys. They cannot provide privilege and can be subpoenaed to testify about what you told them and what they found in your records.
Do NOT amend returns without counsel
Amending returns after receiving a CI letter can be seen as an admission that prior returns were false — exactly what prosecutors need.
Do NOT ignore the letter
Failure to respond has its own consequences. Your attorney will handle the response — they just need to be the one doing it.
⚖️ Why You Need a Criminal Tax Law Firm
Privilege Protects Everything You Tell Us
Every conversation, every document you share with Brightside's attorneys is protected by attorney-client privilege. CPAs, enrolled agents, and tax companies do not have this protection.
Document Review Before Submission
We review every document before it goes to the IRS — redacting, organizing, and framing the production to minimize your exposure.
Pre-Charge Intervention
The window between when CI opens a case and when prosecutors receive a referral is your best opportunity for intervention. Early counsel can mean the difference between civil resolution and federal charges.
Full Trial Defense Capability
If the case goes to indictment, Brightside's attorneys are equipped for federal district court — not just IRS administrative hearings.
The Brightside 5-Step Response
Emergency Consultation Today
You call or text 914-214-9127. A criminal tax attorney reviews your Letter 725-B immediately and explains your exposure and options.
Representation Filed
We establish representation with IRS CI via Form 2848. All communications from the IRS must now come to us. You stop talking to agents.
Document Review
We obtain and review every document the IRS may use. We analyze your returns, financial records, and the IRS's apparent theory of the case.
Strategic Response
We respond to Letter 725-B on your behalf — producing what must be produced, asserting privilege where applicable, and framing the response defensively.
Resolution or Defense
We pursue civil resolution, voluntary disclosure programs, or prepare your full criminal defense — depending on what the investigation reveals.
Do Not Send a Single Document Without Counsel
Free confidential consultation. A criminal tax attorney will call you back within minutes.
Frequently Asked Questions
What is IRS Letter 725-B?+
IRS Letter 725-B is a formal request from IRS Criminal Investigation (CI) asking you to provide copies of your tax returns. Unlike a routine audit request from a Revenue Agent, Letter 725-B comes directly from a Special Agent — a federal law enforcement officer — and signals that a criminal tax investigation is underway or being opened against you.
Do I have to give the IRS my tax returns when they send Letter 725-B?+
Your tax returns are already in IRS possession — they have electronic copies. A request for "your" copies is often a tactic to establish consciousness of guilt (what you knew and when), compare your records to third-party data, and gather admissions through the submission process. You should not respond to Letter 725-B without an attorney reviewing every document you submit.
What crimes could I be charged with based on my tax returns?+
Common charges in criminal tax cases include: tax evasion (IRC §7201, up to 5 years per count), filing false returns (IRC §7206, up to 3 years per count), failure to file (IRC §7203, up to 1 year per count), and failure to pay (IRC §7203). When money laundering or FBAR violations are involved, sentences can be dramatically higher.
Can I just send my returns and get this over with?+
No. This is one of the most dangerous things you can do without counsel. Every document you submit becomes evidence. Annotated records, cover letters, or explanations you include can create new admissions. Your attorney must review every document before it leaves your hands.
How long does an IRS criminal investigation take?+
IRS CI investigations typically take 12 to 36 months from opening to referral for prosecution. Early intervention by a criminal tax attorney can sometimes shorten this or result in civil resolution rather than criminal prosecution. The longer you wait to retain counsel, the less runway you have.
What is the difference between IRS Letter 725-B and a regular audit letter?+
A regular audit letter comes from an IRS Revenue Agent and is a civil proceeding. Letter 725-B comes from an IRS Special Agent — a badge-carrying federal law enforcement officer — and is a criminal investigation. The legal stakes, procedural rights, and required response strategy are completely different. You need criminal defense counsel, not a CPA.
Related IRS Criminal Investigation Pages
IRS CI Letter Hub
Overview of all IRS Criminal Investigation letters and what they mean.
IRS Letter 3164
Third-party contact notice — they are interviewing your bank and employer.
IRS Target Letter
The most serious CI letter — you are the primary focus.
Special Agent Visit
IRS agent at your door — what to do immediately.
Don't Let Letter 725-B Become an Indictment
Book your free consultation. A Brightside criminal tax attorney will review your situation at no charge.