In the Courts
September 02, 2015
In July, the Seventh Circuit upheld the district court's sentence of probation and a civil fine ' with no jail time ' for willful tax evasion, despite the recommendation of imprisonment pursuant to the Sentencing Guidelines. An analysis of <I>U.S. v. Warner.</I>
FATCA's Due Diligence Expansion
September 02, 2015
In 2010, Congress enacted the Foreign Account Tax Compliance Act (FATCA) in order to target U.S. taxpayers using offshore accounts to hide monies overseas. Although Congress' purpose and intent in passing FATCA was met, it has been achieved at a cost of imposing heavy burdens on those already compliant.
In the Courts
August 02, 2015
Analysis of a ruling in which the judge ordered a $2.9 Million payment to a company to offset embezzlement.
Business Crimes Hotline
August 02, 2015
A look at a case in which, following his earlier guilty plea to a single count of conspiracy to violate the Foreign Corrupt Practices Act (FCPA), former PetroTiger CEO Joseph Sigelman was sentenced to a three-year term of probation.
Can Cooperation Expose a Company to a Defamation Claim?
August 02, 2015
A criminal charge or civil enforcement action against a company can be devastating. Charges may, for example, lead to debarment from federal programs ' a corporate death sentence to health care companies and government contractors. But the DOJ, the SEC and other enforcement agencies have long touted the benefits of cooperation for companies under investigation.
Understanding and Avoiding Health Care Fraud Enforcement
August 02, 2015
In March 2015, the DOJ and HHS released their annual joint report to Congress on the Health Care Fraud and Abuse Control Program (HCFAC) detailing monetary recoveries, return on investment and enforcement actions for fiscal year (FY) 2014, which ended on Sept. 30, 2014. Herein is a discussion of the report.
LAW vs. LORE: The Lack of Judicial Precedent in FCPA Cases
August 02, 2015
The SEC has pursued FCPA enforcement actions against companies that make contributions to charities to curry favor with foreign officials, who oversee awards of government contracts and "hint" that a contribution to such a worthy organization would be welcome.
LAW vs. LORE: The Lack of Judicial Precedent in FCPA Cases
July 02, 2015
When it comes to significant chunks of the white-collar criminal and regulatory landscape, practitioners often are forced to provide advice based on professional lore derived from negotiated settlements rather than enacted laws or judicially established case law.
In the Courts
July 02, 2015
In a recent decision, the U.S. Court of Appeals for the Fourth Circuit confirmed the wide discretion federal prosecutors have to introduce evidence of a criminal defendant's scheme to defraud.
Keeping Government Environmental Investigations Civil
July 02, 2015
The threat of criminal environmental prosecutions is real. Most federal and state environmental statutes provide for criminal prosecution in appropriate circumstances, often for knowing violations of environmental law, but sometimes even on a negligence or strict liability basis. Here's what you need to know.
