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Home
Firm Overview
In the News
In the Community
Our Publications
Our Articles
Our Team
Mark L. Horwitz
Vincent A. Citro
Cassandra Ann Snapp
Susan Horwitz, Public Relations
Sue Speer, Legal Secretary
Shelan Dorcely, Paralegal
Kerry Azzarello, Bookkeeper
Practice Areas
Criminal Defense
Drug Crimes
Federal Criminal Defense
Healthcare Fraud
Investigations Into Business/Corporate Compliance
Offshore Banking
Other Crimes & Proceedings
Sex Crimes
Tax Crimes
White-collar Crimes
Cybercrimes
Why Hire Us?
What to Look for When Hiring an Attorney
What Does Board Certification Mean?
Why Choose a Former Prosecutor?
Case Results
Testimonials
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2019
November
What Is the False Claims Act?
Wire Fraud & Tax Fraud
A Close Look at Wire Fraud and Tax Fraud
October
New York Pain Clinic Doctor Pleads Guilty & is Expected to Give Testimony
DOJ Announces Criminal Charges Against Healthcare Professionals in Multiple States
September
Can the Government Sue Me Through E-Mail?
August
U.S. Department of Justice Cracks Open Another Swiss Bank
Cryptocurrency Holders: Beware Receiving IRS Letters
Federal Civil Enforcements, Equity Receivers, and Parallel Criminal Investigations Ensnare Innocents
Trump, 'the Squad,' and the Government Regularly Taking Statements Out of Context
July
Civil and Criminal Penalties for Failing to File Tax Returns
What Lawyers Need to Know About Currency Reporting
If you have not filed your 2018 taxes yet, you are not alone.
June
CPA Sentenced to 5 Years in Prison for Aiding in the Preparation of False Income Tax Returns
May
John Doe Warrants: The IRS Playing Peek-A-Boo With Hidden Assets For International Tax Liabilities
Obstruction of Justice: A Criminal Statute That Can Be Used or Abused
Federal Prosecution for False Statements to Government Agencies: Use and Abuse
April
Securities Fraud Criminal Prosecutions
The Department of Justice Continues to Expand Its Reliance on Process Crimes, Which Means You Should Not Talk to Federal Authori
February
Kickbacks for Healthcare Professionals
Understanding Healthcare Fraud
January
What To Know About Federal Plea Bargains
IRS Used Data Analytics to Uncover $10 billion of Tax Fraud in 2018
Income Tax: Criminal vs. Civil Violations
2018
December
Getting Immunity from the Government Before Cooperating
October
What To Know When Served With A Subpoena Duces Tecum
September
Offshore Voluntary Disclosure Program Is Over, But You Should Still Worry If You Have Unreported Money Overseas or Held in Crypt
If I Am Innocent Or Have Nothing To Hide, Should I Talk To The Police? No, Giuliani Was Right – “The Truth Isn’t The Truth.”
August
What the Recent U.S. Supreme Court Case on Cell Records and Duces Tecum Subpoenas Mean To You
When Cheating Spouses Cause the IRS And Prosecutors To Come After You
July
Risk of IRS Civil Audits and Criminal Investigations Increase for People with Unreported Offshore Accounts
How Important Are Trials and What Credentials Matter When Selecting a Trial Lawyer?
SEC Has Criminal, Civil, and Administrative Powers to Prosecute You. You Need a Lawyer with Experience in All Those Areas.
June
Can Civil Investigative Demands and Subpoenas Result in Criminal Charges?
What Does PROOF BEYOND REASONABLE DOUBT Mean?
Choosing the Right Criminal Defense Lawyer Can Save You Years
May
Don't Turn Your Employment Dispute into a Federal Criminal Case
April
What Turns an IRS Revenue Agent's Civil Examination into a Criminal Case?
Regardless of Your Politics, Everyone Should Pay Attention To Mueller Searching Cohen's Data - Florida Federal Criminal Defense
March
What Did Noor Salman Say to the FBI And Why You Should Never Talk To The Police Without a Lawyer?
The End of OVDP is Near
What is Wire Fraud?
Trump & Mueller - Should I Worry About Registering Under FARA Even If I Don't Think It Applies
February
Lying to The Feds Is A Crime And You Can Be Convicted Even If You Never Lied To The Feds
2017
July
US Department of Justice Announces Major Takedown of Healthcare Professionals
When It Comes To Your Medical Marijuana Dispensary, What You Don't Know May Convict You
Medical Marijuana and the Federal Government
January
Former Assistant US Attorney Mark Horwitz Responds to Noor Salman's Arrest
Marriott lawsuit shows broad scope of racketeering laws
2016
December
Understanding the Florida White Collar Crime Victim Protection Act
November
IRS has new methods for identifying tax nonfilers
Home Healthcare Fraud: Who is Prosecuted?
What Constitutes Home Healthcare Fraud?
How Do CPT Codes Affect a Healthcare Fraud Case?
October
Can I be charged individually if my company is committing health care fraud?
Report released documenting the criminalization of drug use
Orlando Federal Defense Attorney with Experience in Healthcare Fraud
President Obama shortens sentences of 102 drug offenders
What Constitutes Medicaid or Medicare Fraud?
Understanding White Collar Crimes
What is a Pill Mill?
September
Did performance goals lead Wells Fargo employees to commit fraud?
Sexting between minors - Is it a crime?
Florida lawyer pleads guilty to money laundering
You are accused of an internet sex crime. What should you do?
August
Florida man pleads guilty to CDL fraud
Drug convictions can make you ineligible for food stamps
Orlando trucking company president arrested for drug trafficking
Could you be guilty of prescription drug fraud?
William Escobar Found Not Guilty on All Charges
July
Florida man accused of posing as dead man for 20 years
Medicare Fraud Case Results in 4 Year Federal Prison Sentence
How the IRS differentiates between taxpayer fraud and taxpayer negligence
Why counterfeit goods are always a priority for the federal government
June
SCOTUS makes major decision concerning evidence from illegal stops
Is the IRS changing its approach to civil asset forfeiture?
Why are criminal tax cases different?
Will discoveries in Panama Papers finally spur the DOJ to take action?
Should I have a criminal defense lawyer to participate in the Streamlined Program?
Officials starting to see value of non-punitive approach to Rx drug crisis
What is the Streamlined Program?
Should I choose the OVDP or the Streamlined Program?
How do I legally and safely transport large amounts of money?
Orange County leads the state in fatal heroin and fentanyl overdoses
Why should I hire a criminal defense attorney for a civil forfeiture case?
May
Are you familiar with microcap stock fraud? - II
Orlando City Council approves marijuana decriminalization measure
Has Florida finally taken decisive action against civil forfeiture?
Another state has now chosen to eliminate civil forfeiture
April
Criminal Tax - Failure of Employer to Collect Withholding Tax
March
A closer look at the appellate process here in Florida -- III
Orange County task force calls for more holistic approach to combating heroin
A closer look at the appellate process here in Florida -- II
A closer look at the appellate process here in Florida
February
Will Congress alter its stance toward drug crimes and financial aid?
Study explores the connection between sleep deprivation and false confessions
Saturday Night Massacre | Law Offices of Mark L. Horwitz, P.A.
How much do you know about Florida's sex crime registry? -- III
F Lee Bailey involvement | Law Offices of Mark L. Horwitz, P.A.
State officials set sights on unemployment fraud
Case Result | William Escobar Found Not Guilty
January
How much do you know about Florida's sex crime registry? -- II
State lawmakers considering blanket ban on synthetic drugs
How much do you know about Florida's sex crime registry?
Why do state lawmakers have their sights set on gas pumps?
2015
December
Do I Need an Attorney to Become FATCA Compliant in Florida?
Flakka Becoming Known as the Devil's Drug in Florida
What is the Standard in Florida for Criminal Prosecution of Offshore Violations?
How Do I Transfer Undisclosed Offshore Assets Without Being Prosecuted in Florida?
Attorney-Client Privilege and Accountant-Client Privilege in Florida
Should I Have A Defense Attorney for my Dietary Supplement Company in Florida?
Progress continues in efforts to reform federal justice system
Why Should I be Compliant with IRS Laws?
Can I be Arrested for Bringing Legally Obtained Medical Marijuana into Florida?
Recent budget cuts have not weakened the resolve of the IRS
Will I go to Jail if the Government Discovers Undisclosed Assets in Florida?
Does Overseas Real Estate Need to be Disclosed to the IRS in Florida?
Former OPD Officer William Escobar Found Not Guilty
The importance of taking drug charges seriously
November
Registered sex offenders face serious obstacles during holidays
Understanding more about employment tax crimes
Don't underestimate the online reach of the federal government
How much do you really know about embezzlement? - II
October
Lawmakers call for progressive approach to state's heroin problem
Report: Heroin and fentanyl continuing to ravage Florida
Civil forfeiture: A favorite tool of the IRS
How much do you really know about embezzlement?
More states abolishing benefits bans for ex-drug offenders
September
Tale of decryption
Mark Horwitz P.A. celebrates listing in Best Lawyers in America©
Feds say Ocoee man hacked charity in search for terrorist ties
Protecting your Fourth Amendment rights and your freedom
Heroin epidemic rages
August
Public corruption charges rock tiny Florida town
Dying is easy
FATCA, FBAR: Unconstitutional, says U.S. Senator
Controversial Orlando-area site: Is it a prank, porn or both?
July
After blaming Russian government for hack, officials pivot
Hastert case exposes flaws in banking laws
Emotional viral video raises a serious issue in criminal cases
Penalties for FBAR violations, willful and nonwillful
June
IRS outlines offshore accounts enforcement efforts
It's your call
Offshore account reporting deadline looms
Silence is golden
May
Teenage prank or felony computer crime?
Attorney General asked to crack down on Medicare overbilling
Florida man cites U.S. Supreme Court in securities fraud defense
Florida concert promoter accused of massive fraud
April
'Is that a bad cough or are you taking my savings?'
Determined not to do damage
It's time
A CPA, bookkeeper and IRS agent walk into a bar...
Turn the page
March
Can I enter into the Offshore Voluntary Disclosure Program? | Florida Offshore Bank Attorney
Should I enter into the Offshore Voluntary Disclosure Program now? | Florida Offshore Bank Attorney
Who should enter into the Offshore Voluntary Disclosure Program? | Florida criminal tax evasion attorney
Florida school district investigation is more than academic
What is FATCA? | Florida criminal tax fraud attorney
Is there anything wrong with opening an offshore bank account? | Florida offshore banking attorney
What is offshore tax evasion? | Florida Tax Evasion Attorney
What is the IRS Amnesty Program? | IRS Amnesty Program Attorney
Title fraud investigation ends in arrest
J & J Subsidiary Pleads Guilty of Tylenol Contamination
Capital fund manager arrested in Florida for securities fraud
Florida prosecutor touts "a new type of criminalization"
February
Hands across the water
IRS: when the whip comes down
Experts say computer crimes are easier than ever
Medicaid fraud investigation over?
January
Protecting your rights and your freedom On behalf of Law Offices of Mark L. Horwitz, P.A. posted in Computer Crimes/Child Pornog
Will Attorney General's change in policy matter in Florida?
Taxpayer Advocate: stop treating foreign accounts as illegal
Florida doctor sued for healthcare fraud by whistleblowers, feds
Making the best of a tough situation
2014
December
Upholding the Fourth Amendment
Hacking tale takes wild turns
Offshore accounts: changes in the voluntary disclosure program
Can government seize your house, your car and your business?
November
Federal authorities continue crackdown on child porn in Florida
Effective defense counsel is the result of hard work, not magic
When prosecutors misinterpret honest mistakes
Florida jury rejects tax cheat claims against former banker
October
Middle-class Americans caught up in IRS dragnet
Facing fear of the IRS head-on
Revisiting the 'wisdom' of harsh sentencing in child porn cases
How our Orlando criminal defense law firm can help you
What is insurance fraud and why am I charged with it?
September
Is banking secrecy a thing of the past?
Conventional wisdom on child pornography offenders
House passes proposal to stiffen tax-return fraud penalties
A look at prescription drug fraud
Mitigating circumstances: what are they?
August
A call to reform Florida's sex offender registry
Don't let an honest mistake lead to self incrimination
Bargaining can make a lot of sense in difficult situations
White collar accusations filed against four Florida men
July
Separating fact from fiction
June
Individuals arrested in South Florida for alleged cyber crimes
Sentence recommendation in insider trading matter called severe
May
Business owner charged with defrauding Florida agency
Credit Suisse Pleads Guilty to U.S. Charges of Conspiracy to Allow U.S. Citizens to Evade Taxes
FATCA enforcement by the IRS may soon begin
Attention focused upon two Florida politicians following arrests
April
Florida fisherman prosecuted under Sarbanes-Oxley Act of 2002
Florida teacher arrested for DUI and cocaine possession
Investment scheme conviction results in 10 year prison sentence
Stricken wiretap information leads to dismissal of charges
March
Wrong person arrested and jailed for sexual assault charges
Two men face close to decade in prison on drug conspiracy charges
After 4 years, Florida DUI case continues to be disputed
Florida man acquitted of rape was then charged with vandalism
February
Federal government cracking down on unreported offshore income
High school coach accused of embezzlement takes his own life
School officials charged with not reporting alleged child abuse
January
Supreme Court: Even If Drug a Factor in Death, Dealer Not Guilty
Supreme Court to Consider Warrantless Arrestee Cellphone Searches
Nat'l Taxpayer Advocate: Excessive Penalties Deter Use of OVDP
Bank Agrees to Massive Fines in Ponzi Scheme Case
Clerical Error Puts Scarlet 943.0435 on Florida Man's State ID
2013
December
If Lakeland Officer Lied to Avoid Testifying, How Credible Is He?
Unreported Income Abroad? Consider the OVDP Before FATCA Kicks In
Treasury Tax Inspector: IRS Not Fully Equipped to Enforce FATCA But Still Pressuring Foreign Banks to Disclose U.S. Account Hold
IRS's New Manual May Suggest Added Scrutiny of FBAR Compliance
November
Was FATCA a Factor in Tina Turner's Move to Swiss Citizenship?
Are Pharmacies' Fears Driving Over-Prescription Prosecutions?
U.S. Supreme Court to Clarify Co-Tenant Consent in Police Searches
October
Central Florida Police, Feds Concentrating on Child Sex Crimes
Even After SEC Settlement, Bank Still Faces Florida Fraud Lawsuit
2 Polk County Men Arrested for Child Porn, File Sharing Blamed
Citigroup Case Illustrates Interesting Insider Trading Loophole
Federal Judge Describes SEC Enforcement as Opaque, Inequitable
September
Bipartisan Bills to Ease Mandatory Minimum Federal Drug Sentences
Is FATCA a 'Train Wreck,' but Bankers Are Afraid to Object?
Is Lifelong Sex Offender Registry for Juveniles Unconstitutional?
August
Florida Psychic Fraud Case: White Collar Crime or Anti-Roma Bias?
Does the Tampa DUI Squad Scandal Mean Cases Will Be Dropped?
Report: DEA Concealing Secret Sources, Sometimes Even From Judges
Does 'Stand Your Ground' Mean More Homicides Will Go Unpunished?
July
DNA Exonerations Prompt Major Review of FBI Hair Sample Testimony
IRS Allows New Delay for Foreign Banks' FATCA Compliance
Criminal Issues to Consider When Filing or Opting Out of the OVDP
Florida Is Cracking Down on Drunk Drivers This Holiday Weekend
June
Governor Signs New Paraphernalia Law
Is the IRS Crackdown on 'Willful' FBAR Violations Too Draconian?
Polk County Sheriff Continues On-Line Predator Sting
What If the Informer Against You Lied in Other Federal Drug Cases?
Supreme Court Approves DNA Swabs in Sex and Violent Crime Arrests
Are College Students Unfairly Treated due to Criminal History?
May
Just How Widespread Is Racial Profiling in Florida Traffic Stops?
Justice Uses Old Law to Prosecute Foreign Officials for Bribery
IRS to Get Bank Account Records From Singapore, British Virgin Islands, Cayman Islands and the Cook Islands
Bartow Girl Charged With 2 Weapon Felonies Over Science Project
Acquitted of Sex Crimes, Orlando Ex-Deputy Sues to Get Job Back
April
Supreme Court: Cops Can't Compel DUI Blood Tests Without Warrants
Transmission of Child Pornography
Did Surprise Gun Crime Sentence Mean the Accused Didn't Agree?
If You Clam Up When Talking to Cops, Can That Be Used Against You?
Florida Counties Running Online Sex Stings -- Is it Entrapment?
March
Ex-CPA Partly Acquitted of 'Largest Criminal Tax Fraud in History
Prosecutors Reduce Murder Charges, but Man Claims Self-Defense
Another Federal Judge Blasts Federal Sentencing Guidelines
DNA - A Great Tool With Limitations
February
Supreme Court Takes On Case of Ineffective Counsel in Murder Plea
Switzerland Agrees to FATCA, Ending Era of Strict Banking Privacy
Federal Judge: Commission Must Change Drug Sentencing Guidelines
Did the FBI Freeze Your Computer for Watching Child Porn? It's a Scam.
US Attorney Files Cybercrime Charges Against Alleged 'Gozi' Virus Ring
Should Fake Child Pornography Mean 10 Years in Federal Prison?
January
Are the Police Crime Labs That Test for Drug Crimes Trustworthy?
Offshore Bank Accounts and Tax Evasion
2012
December
Risks of the 2012 Offshore Voluntary Disclosure Program
November
Israeli Offshore Banking Being Scrutinized by the IRS
Social Media Software Sometimes Successful in Catching Sexual Predators
October
Residual Mouth Alcohol Can Cause Breathalyzer 'False Positives'
IRS Targets Offshore Credit Cards
September
U.S. Supreme Court grants stay in DNA evidence collection case
August
Securities Fraud Convictions Carry Severe Consequences
July
DEA Busts Airport Drug Smuggling Ring
Appellate court thwarts government's effort to compel decryption of computer data.
June
Study Shows Florida Prison Sentences Longest in the Nation
The Fifth Amendment Protects the Innocent
The Office of Inspector General of the Department of Health and Human Services (OIG) is investigating CPT billing codes used by
The case of Santiago v. State, 37 Fla. L. Weekly D1257a (Fla. 2d DCA May 25, 2012) considers the recurring problems associated w
May
Florida Man Charged With Possession of Child Porn
Probation violations should be considered on a case-by-case basis rather than pursuant to some blanket rule that a type of viola
April
Former TSA Agent Admits Part in Drug Trafficking Scheme
A 15 year sentence for trafficking in cocaine reversed, failure of State to prove necessary weight.
Florida Rico conspiracy conviction overturned.
March
Federal Agents Crack Down on International Child Exploitation Ring
February
The use of file sharing programs such as SHAREAZA 2.0 does not by itself justify five level enhancement under the Federal Senten
Frequently Asked Questions About Downward Departures in Federal Sentencing
January
SEC Launches Whistleblower Program
2011
December
Florida court reverses a conviction for mortgage fraud.
Court Enforces Confrontation Clause in Bullcoming v. New Mexico
Arrests for D.U.I involve both criminal and civil consequences to a drivers license
November
Florida Sex Sting Arrestees Face Serious Criminal Charges
Florida Sex Sting Arrestees Face Serious Criminal Charges
Statute of limitations for grand theft controlled over general statute of limitations resulting in dismissal of a grand theft ch
October
Early deliberation by jurors improper
Conviction for firearm possession by convicted felon reversed because of police testimony that the defendant did not explain the
Former Duane Reade CEO Sentenced to Federal Prison for Securities Fraud
September
Prosecutions Use and Abuse of Overview Witnesses Called at the Beginning of a Trial
Conviction of Driving With Suspended License Reversed Because of Improper Questions by Prosecutor
Internal Revenue Services Extends Deadline for the 2011 Offshore Voluntary Disclosure Initiative
Double Jeopardy Application to Grand Theft and Organized Fraud Convictions
August
"Opening the Door Theory" to Improper Evidence Rejected
June
Physical Control an Important Issue in Florida DUI Cases
May
Prosecutor's Duty to Accused: Disclose Evidence That May Prove Innocence
Florida Appellate Court Reverses Conviction For Possession Of Photographs Depicting Sexual Conduct By A Child
April
Trafficking In Cocaine/Proof of Possession
2010
December
Using Inconsistent Prior Statements to Discredit a Witness
October
Registration as a sexual offender carries a stigma
July
Conviction for lewd and lascivious molestation and exhibition
June
Florida Initiates Sales Tax Amnesty Program
Non-U.S. citizens convicted of crimes are subject to deportation
May
Florida Appellate Court rules that being in a room with others
April
It Is A Crime In Florida For A Person To Tape A Conversation Unless All Parties Of The Conversation Consent
Florida Appellate Court Overturns Conviction
March
Florida Appellate Court Reverses Conspiracy Conviction
February
The Florida Supreme Court Continues it's Commitment
January
Florida Appellate Court Rules That Trial Judge
2009
December
Doctor Shopping By State Authorities
November
Prosecutor's failure to comply with plea agreement
Court Reverses Conviction For Trafficking In Cocaine
October
Testimony By Police Officers That Recount Statements
The IRS Has Extended The Deadline
August
A Conviction for Trafficking in Methamphetamine
The Grandmother of a Convicted Drug Dealer Loses Real Estate
July
The United States Government Continues to Pursue the Identity of Over 52,000 Accounts of United States Citizens at Swiss Bank, U
June
Expert Testimony, While Often Helpful, Can Be Wrong And Lead To The Conviction
Fifth Amendment Right Not to Incriminate Oneself
Florida Appellate Court Reverses Two Life Sentences
May
Internal Revenue Service Amnesty Program
FBI And Other State And Local Officials Putting an Emphasis on Investigating Mortgage Fraud
April
Criminal Tax - Failure of Employer to Collect Withholding Tax
March
Constitutional Right of Access to DNA Evidence
Husband Who Fails to Pay Child Support Has Right Against self incrimination in a Contempt Proceeding
January
Circumstantial Evidence Law in Florida
Florida Appellate Courts Continue to Interpret the Broadened Self Defense Statute
2008
December
Florida Appeals Court Makes it Easier to Get Back Property Seized by Police
Florida Appellate Court Reverses Conviction of Caregiver
Florida Appellate Court Rejects Money Laundering
November
Road Rage Conviction Reversed Because Trial Court Excluded Evidence Concerning Alleged Victim
SUPREME COURT ISSUES IMPORTANT MONEY LAUNDERING DECISION
SUPREME COURT REINS IN MONEY LAUNDERING TRANSPORTATION PROSECUTIONS
October
Florida Court Rules a Person May Have Gun
Exception to Hearsay When Evidence Offered to Prove Defendant's Intent
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Oct
2018
What To Know When Served With A Subpoena Duces Tecum
We have previously addressed why you should not speak to law enforcement without experienced counsel with you. Those articles were entitled “ If I Am Innocent Or Have Nothing To Hide, Should I Talk To The Police? No, Giuliani Was Right – ‘The Truth Isn’t The Truth,’ ” and “ What Did Noor Salman Say to the FBI And Why You Should Never Talk To The Police Without a Lawyer. ” Usually, after law ...
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