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Sunday, January 30, 2011

Sentencing Disparities

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I just posted a discussion of the Thorson case here and earlier posted a discussion of the Quellos principals' sentencing here .  For ...

When is Producing False Documents Under Compulsion Obstruction?

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In United States v. Thorson , 633 F.3d 312 (4th Cir. 2011) , the Court (at least the majority) rejected the defendant's attempt to avoid...
1 comment:
Saturday, January 29, 2011

Quellos Principals Sentenced

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Yesterday, the United States Attorney's Office for WD WA announced here the sentencing off Jeffrey Greenstein, for CEO of Quellos Group...
Friday, January 28, 2011

Suspension of Statute of Limitations Period During Request for Foreign Assistance to Obtain Evidence (1/28/11)

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18 USC Section § 3292 provides that, if the Government makes an official request to a foreign government to obtain evidence in that country...
Wednesday, January 26, 2011

My Lawyer Did Not Advise Me of the Consequences of My Perjuring Myself in My Defense

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Clecker v. United States (11th Cir. 2011) (Unpublished) is a good reminder of the dangers of a defendant testifying in a criminal case. Cl...
Tuesday, January 25, 2011

Fourth Circuit says Factual Uncertainty Is Not Legal Uncertainty for James-Critzer-Mallas Defense (4/25/11)

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I have written in other blogs about uncertainty in law and the legal principle, emanating from the seminal decision in James v. United State...
Wednesday, January 19, 2011

Foreign Bank Account Records and the Required Records Exception to the Act of Production Doctrine

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For those exposed on foreign accounts (i.e., no FBARs and no income tax reporting), the Government is brandishing a weapon that some taxpaye...
4 comments:
Monday, January 17, 2011

Corruptly in Obstruction Crimes (Including Tax Obstruction) Really Means Something

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In United States v. Doss , 630 F.3d 1181 (9th Cir. 2011) , a nontax case, the Ninth Circuit addressed the circuit split over the term "...
2 comments:

Wikileaks Takes Aim at Swiss Bank Secrecy

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Wikileaks is reported to be in the process of vetting and publishing some "secret" Swiss bank data.  See the Reuters article here...
1 comment:
Tuesday, January 11, 2011

The Hammer is Hammered or Slammered - Tom Delay and the Reliance on Professional "Defense"

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I read in the paper yesterday and today about Tom Delay's three year sentence for money laundering and conspiracy. Among other claims (e...
Friday, January 7, 2011

Fifth Circuit on the Nature of 7206(1), Commonly Called Tax Perjury

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In United States v. Bishop , 629 F.3 462 (5th Cir. 2010) , the Fifth Circuit affirmed the defendant's conviction for 3 counts of tax per...
Thursday, January 6, 2011

Conviction in Foreign Account Plus Case (1/16/11)

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There is a recent opinion in United States v. Simon (ND IN No. 3:10-cr-00056) \about which I previously blogger here . The new opinion is h...
Wednesday, December 29, 2010

Another Set Back for the Remaining Daugerdas Defendants - Economic Substance is Sufficiently Malleable to Establish a Line a Citizen Could Know (12/29/10)

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Judge Pauley, USDC SDNY, served up a loss for the Daugerdas defendants just before Christmas. The opinion in United States v. Daugerdas , 75...
Tuesday, December 28, 2010

False Statements (18 USC 1001) and Knowledge of Criminality (12/28/10)

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18 USC Section 1001 (a) criminalizes false statements to executive, legislative and judicial and is one of the chief weapons in the Governme...
Friday, December 24, 2010

Rumors that Offshore Bank Inquiry Expands to Other Swiss Banks and even to Wall Street

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Lynnley Browning of The New York Times today here passes on rumors -- presumably from a reliable unnamed source -- that 1. "federal ...
6 comments:
Thursday, December 23, 2010

Swiss Enabler for Offshore Accounts Pleads Guilty (12/23/10)

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I reported last weekend on criminal charges against Renzo Gadola, a Swiss person, previously a UBS banker who served as an intermediary betw...
Wednesday, December 22, 2010

Another Chapter Closes in the Tax Shelter Wars - Deutsche Bank Admits Crimes and Takes $553,633,153 Hit (11/22/10)

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Yesterday, the USAO SDNY and Deutsche Bank ("DB") announced that had agreed to a nonprosecution agreement ("NPA") requir...
Saturday, December 18, 2010

Another Swiss Bank Enabler is Charged with Tax / Klein Conspiracy

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On December 15, 2010, another Swiss Bank enabler, one Renzo Gadola, was charged with a tax / Klein conspiracy to defeat the lawful function...
6 comments: