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Representing Clients in Federal & State Criminal Tax Investigations: Defense Strategies & Prosecution Initiatives Every Attorney Needs to Know

Length: 2 hours 46 minutes

This program will focus on strategies that attorneys can use to best represent taxpayers under criminal investigation. Topics to be covered include elements of commonly prosecuted federal and state tax crimes, current IRS and DOJ tax prosecution initiatives, (particularly foreign bank account investigations), voluntary disclosures to state and federal authorities, reacting to the commencement of a criminal investigation, administrative vs. grand jury investigations, methods of proof, common defenses, attorney-client and joint defense issues, hiring  accountants to assist defense counsel, whether to file (or amend) returns while under investigation, parallel civil IRS issues (including, offers-in-compromise and civil fraud penalties), expert testimony at trial, and sentencing advocacy issues under the United States Sentencing Guidelines.  

Agenda

6:00 – 6:05    Introduction
        Stanley J. Okula

6:05– 6:35    Overview of Federal Tax Prosecutions & Procedures    
•IRS Administrative Investigations, Grand Jury Investigations, IRS
•District Counsel, DOJ Tax, US Attorney’s Office
        Jeremy Temkin

6:35 – 7:05    Overview of Current Initiatives at DOJ Tax & IRS        
•Discussion of the current focus of IRS criminal investigations, including foreign bank account, identity theft, legal source income, & employment tax cases
        Scott Michel & Stanley Okula

7:05 – 7:20    Overview of New York State Tax Prosecutions: Initiatives & Procedures  
•Discussion of the current focus of New York prosecutions & the differences in procedures
        Gilda I. Mariani

7:20 – 7:30    Break

7:30-8:30       Sentencing Issues -- Sentencing Guidelines & State Sentencing Issues    
•Tax loss, relevant conduct, variances, departures, sentencing agreements, & sentencing practices post-Booker
                Hon.. Paul A. Engelmayer, Marjorie Peerce &  /Panel

8:30-9:00        Issues Arising During Ongoing Investigations & Trial                      
•To File Or Not To File (or Amend)?
•Audit Issues  — Eggshell Audits, Cooperation with the IRS Agent
•Voluntary Disclosures — Foreign Bank & other Cases
•Expert Testimony: The Revenue Agent & Defense Experts
    Panel

8:50 – 9:00    Questions & Answers   
              Panel

CLE credit: New York: 3.0 skills; New Jersey: 3.4 general MCLE; and California & Pennsylvania: 2.5 general MCLE.


Original Recording Date: 6/9/2014


Produced By:

New York City Bar Association

Course Materials

  • Representing Clients in Federal & State Criminal Tax Investigations: Defense Strategies & Prosecution Initiatives Every Attorney Needs to Know
  • Affirmation Document