An expert analysis of the law and procedure relating to federal criminal cases handled by the IRS and DOJ, addressing the pragmatic and strategic challenges at every stage of litigation
Main Volume Information
The increase in the scope and complexity of criminal cases handled by the Internal Revenue Service (IRS) and federal prosecutors of the Department of Justice (DOJ) has magnified the need for an examination of the current law, procedure, and practical considerations regarding such cases. Criminal Tax, Money Laundering, and Bank Secrecy Act Litigation provides the critical analysis practitioners need when defending against a federal criminal case pursued by the IRS and DOJ. Covering the entire length of a case from beginning to end, the treatise discusses in detail the entire panoply of complex legal, factual, logistical, and tactical issues raised by such litigation. The application of this guidance ranges from traditional case law to today’s most cutting-edge issues, such as:
- Offshore accounts and related topics, including prosecutions, reporting requirements, and voluntary disclosure
- Tax shelter prosecutions and related problems involving intent when the tax law may be unclear
- Corporate prosecutions and deferred prosecution agreements
- Recent developments in the Supreme Court’s interpretation of the money laundering statutes
- Sentencing in “white-collar” cases under an “advisory” Federal Sentencing Guidelines regime
Written by a lawyer who has served as both a prosecutor and defense attorney, this treatise provides a comprehensive and current overview of the law and procedure for IRS criminal cases, including investigations, indictment, pretrial practice, plea agreements, trial, and sentencing. This treatise describes how a tax or currency matter that began as a civil issue can turn into a criminal case, as well as the elaborate process for approval or rejection of a proposed tax prosecution. The insights provided in Criminal Tax, Money Laundering, and Bank Secrecy Act Litigation are relevant not to only a wide variety of lawyers such as defense attorneys and corporate counsel, but also to financial institutions, business and tax professionals, and federal government agencies.
Supplement Information
The 2011 Supplement includes discussion of:
- The many significant developments in the government’s enforcement campaign against undisclosed offshore financial accounts, including: a new Foreign Bank and Financial Account (FBAR) reporting form; expanded FBAR regulations; the 2011 special voluntary disclosure program for offshore accounts; new insights into what might constitute a “willful” FBAR violation; FATCA, the new legislation that will fundamentally change the nature of offshore bank secrecy practices across the globe; and proposed regulations for financial institutions that would impose broad reporting requirements for the international electronic transfers of funds
- A revised chapter on the Bank Secrecy Act (BSA) that not only delves into the new developments regarding offshore accounts, but also incorporates the entirely new citation system for all regulations underlying the BSA
- Discussion of the fall-out resulting from important decisions by the Supreme Court regarding money laundering that continue to spawn hotly-contested and surprising outcomes favoring both defendants and the government and that will impact the money laundering laws for years to come
- Analysis of important new decisions regarding the doctrine of willful blindness, which continues to be the nemesis of many professionals ensnared in tax, money laundering, and BSA prosecutions
- A survey of the potential collateral consequences for a defendant who is subject to possible deportation for a tax or money laundering conviction
- Discussion of a variety of new case law regarding the substance of the criminal tax, money laundering, and BSA statutes; highlights of relevant criminal pretrial and trial procedure; and many decisions involving federal sentencing
Main Volume Information
2010/1,712 pp. Hardcover/Order #9004P
Supplement Information
2011/536 pp. Softcover/ISBN 9781617460043/Order #2004