White Collar Criminal Defense

White collar cases are not like street crime. They are built over months or years from documents, bank records, emails, and accounting data — often before the target of the investigation knows an investigation exists. By the time a subpoena, a target letter, or an agent’s visit arrives, the government has usually developed a theory, identified key witnesses, and preserved the evidence it intends to use. Brooks Law Firm represents individuals and closely held businesses under investigation for, or charged with, white collar offenses in Tennessee state and federal courts.

The word “white collar” covers a lot of ground. What these cases share is that the alleged conduct involves deceit, breach of duty, or concealment rather than force — and that the prosecution’s evidence lives in records rather than on the street.

“The worst time to start thinking about a federal investigation is after charges are filed. The best time is the day you first hear your name in connection with one.”

Matters We Handle

Fraud

Federal mail fraud (18 U.S.C. § 1341), wire fraud (18 U.S.C. § 1343), bank fraud (18 U.S.C. § 1344), and Tennessee offenses including theft by fraud under Tenn. Code Ann. § 39-14-103 and worthless check offenses under § 39-14-121.

Health Care Fraud

Federal health care fraud under 18 U.S.C. § 1347, false claims under 18 U.S.C. § 287, and civil False Claims Act liability under 31 U.S.C. § 3729 et seq. The U.S. Attorney’s Office for the Western District of Tennessee actively prosecutes Medicare and TennCare billing cases.

Tax Offenses

Federal tax evasion (26 U.S.C. § 7201), willful failure to file (26 U.S.C. § 7203), and false return offenses (26 U.S.C. § 7206). State offenses including sales tax evasion under the Tennessee Revenue Modernization Act.

Embezzlement & Theft From Employers

Theft charges under Tenn. Code Ann. § 39-14-103 graded by value under § 39-14-105, and federal offenses involving theft from employee benefit plans (18 U.S.C. § 664) and bank embezzlement (18 U.S.C. § 656).

Money Laundering

Federal money laundering offenses under 18 U.S.C. §§ 1956 and 1957, and related structuring offenses under 31 U.S.C. § 5324. These charges are commonly added to underlying fraud or drug indictments.

Securities & Investment Fraud

Federal securities fraud under 15 U.S.C. § 78j and 17 C.F.R. § 240.10b-5, mail and wire fraud predicates, and state securities offenses under the Tennessee Securities Act of 1980 (Tenn. Code Ann. § 48-1-101 et seq.).

Public Corruption & Bribery

Federal program bribery (18 U.S.C. § 666), Hobbs Act extortion (18 U.S.C. § 1951), honest services fraud, and Tennessee offenses under Title 39, Chapter 16, including official misconduct (§ 39-16-402) and bribery (§ 39-16-102).

Identity Theft & Cybercrime

Federal identity theft (18 U.S.C. § 1028), aggravated identity theft (18 U.S.C. § 1028A), computer fraud (18 U.S.C. § 1030), and Tennessee identity theft statutes under Tenn. Code Ann. § 39-14-150.

What a White Collar Investigation Looks Like

Early Signs

White collar investigations often surface in one of a few ways: a grand jury subpoena for documents or testimony; a target letter from the U.S. Attorney’s Office; an unsolicited visit from an FBI, IRS-CI, HHS-OIG, or DEA agent; a civil investigative demand; or news that a business partner, employee, or family member has been charged. Each of these signals a different posture and calls for a different response.

The Status Matters

In a federal investigation, the Department of Justice classifies individuals as subjects, targets, or witnesses. A subject is a person whose conduct is within the scope of the investigation; a target is a person against whom the prosecutor has substantial evidence and who is a putative defendant; a witness has information but is not currently under suspicion. These classifications can change, and they shape every decision — whether to voluntarily produce documents, whether to sit for an interview, whether to invoke the Fifth Amendment.

Parallel Proceedings

White collar matters frequently involve parallel proceedings — a criminal case, an SEC or IRS civil matter, a regulatory licensing action, and sometimes private civil litigation, all arising from the same facts. Statements made in one proceeding can bind the client in another. These parallel tracks require coordinated strategy from the outset.

What Distinguishes White Collar Defense

Several features set white collar cases apart from most state court matters:

  • Documentary evidence dominates. Cases are won or lost on emails, invoices, contracts, and accounting records. Early preservation of the client’s own records is often critical.
  • Intent is usually the issue. Most white collar statutes require proof of specific intent to defraud or willfulness. Defenses often focus on good faith, reliance on professionals, or the absence of the required mental state rather than on denying the underlying conduct.
  • The Sentencing Guidelines drive outcomes. In federal cases, the U.S. Sentencing Guidelines (particularly § 2B1.1 for most economic crimes) generate a presumptive sentencing range based on loss amount, sophistication, number of victims, and role. The loss calculation is often the single most important contested issue at sentencing.
  • Cooperation carries real consequences. In federal practice, cooperation under USSG § 5K1.1 or Fed. R. Crim. P. 35 can produce substantial sentence reductions, but cooperation decisions are strategic and irrevocable. They should never be made without careful counsel.
  • Collateral consequences are severe. Professional licenses, immigration status, security clearances, firearm rights, civil forfeiture, tax liability, and debarment from government contracting all turn on the outcome.

Where These Cases Are Heard

  • U.S. District Court for the Western District of Tennessee — the federal trial court with jurisdiction over Memphis, Shelby County, and 21 other West Tennessee counties. Located at the Odell Horton Federal Building, 167 North Main Street, Memphis.
  • U.S. Court of Appeals for the Sixth Circuit — federal appellate court with jurisdiction over appeals from the Western District of Tennessee.
  • Criminal Court of Shelby County — state felony trial court for state white collar charges.
  • U.S. Attorney’s Office for the Western District of Tennessee — the prosecuting authority in federal cases originating in this district.

Working With Brooks Law Firm

Whether the matter is a state theft case built on a business partner’s complaint or a federal investigation built on years of subpoenaed records, the early decisions matter most. We work with clients to preserve documents, make careful decisions about voluntary production and interviews, and — where the facts allow — advocate with prosecutors before charges are filed. Where charges have been filed, we prepare the case to be tried, with close attention to the Sentencing Guidelines and the collateral consequences that follow conviction. Firm attorneys are licensed to practice in the State of Tennessee; admissions to specific federal courts vary by attorney.