tag:blogger.com,1999:blog-1519969502186924526.post7897475162855396233..comments2023-10-24T08:00:53.865-05:00Comments on Federal Tax Crimes: Acceptance of Responsibility, Relevant Conduct and the Fifth Amendment (7/23/11)Jack Townsendhttp://www.blogger.com/profile/14469823736335455874noreply@blogger.comBlogger4125tag:blogger.com,1999:blog-1519969502186924526.post-18706166973630353352011-07-24T12:24:28.142-05:002011-07-24T12:24:28.142-05:00Dear Professor Townsend,
Thank you for running...Dear Professor Townsend,<br /> Thank you for running this blog. I have much respect for your knowledge and analysis of the laws.<br /><br /> Though not a law professional myself I am a businessman and read about laws as much as I can.<br /><br /> Much of this blog is about the transfer and the hiding of money out of the country, and how this is being prosecuted by the US Govt.<br /><br /> But what about the other side, the countries where this money is being hidden. Most of them welcome it, with favorable laws and bank secrecy laws. Several Caribbean countries are funded by this kind of business. Switzerland I understand has 27 times the amount of money on deposit it should have, for a country of its size, and now the Swiss Franc is a refuge for currency problems in other countries, including the Euro.<br /><br /> But my legal question is this. We are talking about money (of which we professional Americans have plenty). But what if the commodity being transferred and hidden abroad was people.<br /><br /> You see, my parents left Communism in Eastern Europe to escape duress, persecution, and prosecution by a federal govt there. The US granted us political asylum then and I somewhat partial towards the US for that reason.<br /><br /> But what if the times have changed and it is now "offshore" countries granting financial asylum and sometimes residence to persecuted Americans.<br /><br /> And just like the US has benefited from educated and hard-working immigrants, these "offshore" countries are now benefiting as well.<br /><br /> I am not sure how to compare the two legal systems: of the US(IRS) and the Communist dictatorships, but the flight of people/money I can understand.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-64341645309621204992011-07-23T18:58:33.939-05:002011-07-23T18:58:33.939-05:00Thanks for the compliment, Jack!Thanks for the compliment, Jack!Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-9703764468222114952011-07-23T17:33:30.517-05:002011-07-23T17:33:30.517-05:00To Anonymous on 7/23/11 @ 4:37 pm:
Excellent anal...To Anonymous on 7/23/11 @ 4:37 pm:<br /><br />Excellent analysis. Thank you so much.<br /><br />I will consider and give feedback if I can think of something to add (hopefully as good as your comments). In the meantime, I hope other users will comment as well.<br /><br />Jack TownsendJack Townsendhttps://www.blogger.com/profile/14469823736335455874noreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-65346833686170099472011-07-23T16:37:21.661-05:002011-07-23T16:37:21.661-05:00Jack,
Thank you for posting your commentary on th...Jack,<br /><br />Thank you for posting your commentary on this most important Fifth Amendment topic. <br /><br />I have carefully read the D.C. Circuit's decision and arrive at the following conclusions:<br /><br />1. It is "palpable," if not altogether "manifest," that Mr. Saani had a reasonable fear of self-incrimination with respect to other crimes including bribery.<br /><br />2. The Fifth Amendment may be asserted in any proceeding including presentence investigations conducted by Probation and sentencing hearings.<br /><br />3. Mr. Saani was well-advised by counsel to assert his Fifth Amendment right with respect to matters relating to "relevant conduct" beyond the scope of the elements of the 5 tax perjury counts.<br /><br />4. Mr. Saani "constitutionalized" his objections to the prosecution's sentencing position and to the trial court's decision.<br /><br />5. Had Mr. Saani not constitutionalized his objections, he would not have received appellate relief.<br /><br />6. Mr. Saani's counsel should feel re-invigorated by this appellate victory and vigorously defend Mr. Saani on remand.<br /><br />7. If Mr. Saani energetically stands his Fifth Amendment ground and is otherwise vigorously defended during "re-sentencing," he could receive a substantial reduction in his incarcerative sentence. Perhaps as much 36 months off.<br /><br />As always, I would welcome any feedback.Anonymousnoreply@blogger.com