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Criminal Tax Liabilities & Sentencing: Part I

This is the first of several parts. There is a lot of information to discuss that it might feel like drinking water out of a fire hydrant.

Sentencing issues are arguably the most important part of a federal criminal tax case. Because the likelihood of conviction is so high, the best that defense counsel can do for his client is minimize the sentence.

The law surrounding federal criminal sentencing is in a stage of upheaval. The Booker case fundamentally altered the legal landscape. This is an unsettled area.

This podcast will cover five topics:

  1. The U.S. sentencing guidelines – generally
  2. Sentencing procedures
  3. Booker and its immediate aftermath
  4. Specific applications of the sentencing guidelines to criminal tax prosecutions.
  5. Recent developments

Enjoy the show!

 

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