tag:blogger.com,1999:blog-1519969502186924526.post4768150737202889340..comments2023-10-24T08:00:53.865-05:00Comments on Federal Tax Crimes: Offshore Funds - How Not to Respond to the IRS RiskJack Townsendhttp://www.blogger.com/profile/14469823736335455874noreply@blogger.comBlogger4125tag:blogger.com,1999:blog-1519969502186924526.post-60734990520064112332009-03-25T15:50:00.000-05:002009-03-25T15:50:00.000-05:00Thank you, Jack. That was a wonderful answer. I am...Thank you, Jack. That was a wonderful answer. I am thinking about starting my own tax controversy practice and therefore need to advise clients on whetehr to go to trial or take a deal. Always a difficult conversation, I'm sure. One of the things I thought about in conjunction with this issue is whether a lawyer asks his client to sign some kind of release where the client understands he is plea bargaining of his own free will and he understands the ramifications of taking a plea. Client could come back later to sue if he thinks he could have had a shot at trial.<BR/><BR/>Thank you again for a great blog.<BR/><BR/>JohnAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-54114527034066886722009-03-25T15:30:00.000-05:002009-03-25T15:30:00.000-05:00To Anonymous.Most charges of federal crimes -- tax...To Anonymous.<BR/><BR/>Most charges of federal crimes -- tax crimes are just a subset of federal crimes -- are resolved by plea. That phenomenon is built into the overall criminal system. <BR/><BR/>I will only address certain features that are important for tax crimes. The purpose of the criminal tax system is to support the tax system. In formulating the tax crimes and how they will be administered, the focus is on how they encourage the highest level of voluntary compliance. Given limited investigative, prosecutorial and judicial resources that can be devoted to crimes in a system where hundreds of millions of returns are filed, the policy call is that only a limited number of actual tax crimes can be investigated and prosecuted but that, within the set of crimes investigated and prosecuted, the Government will focus particular attention in developing the case so that the relatively few cases that are brought will result in conviction. Systemically, it is more important, for example, that 3,000 cases be brought with 95% conviction rates than that 100,000 cases be brought with a 50% conviction rate. Then, facing almost certain conviction after indictment, most defendants will plead rather than go to trial because of incentives that are at the heart of the federal plea system -- i.e., more favorable sentencing.<BR/><BR/>Jack TownsendJack Townsendhttps://www.blogger.com/profile/14469823736335455874noreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-71961201761674035812009-03-25T15:12:00.000-05:002009-03-25T15:12:00.000-05:00I read recently that most tax crimes result in a g...I read recently that most tax crimes result in a guilty plea. Why is that?<BR/><BR/>Great blog.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-77785870816168152962009-03-25T15:11:00.000-05:002009-03-25T15:11:00.000-05:00I read recently that most federal tax crimes resul...I read recently that most federal tax crimes result in a plea agreement. Why is that? <BR/><BR/>I enjoy your blog.Anonymousnoreply@blogger.com