Blog

Tax evasion is not a matter to be taken lightly. It is a serious federal offense that can lead to severe consequences, including substantial fines, interest on unpaid taxes, and even potential imprisonment under 26 U.S. Code 7201. While criminal charges are not typically filed unless the IRS believes...

In the context of federal crimes and penalties, particularly for financial crimes, asset seizures of the defendant are among the most controversial and hotly contested penalties. While legal, this procedure can sometimes feel overwhelmingly punitive, especially when the value of seized assets seems...

Are you aware of the signs that could indicate you're being investigated for a federal white-collar crime, such as fraud, embezzlement, insider trading, or similar offenses? These often involve complex investigations by federal agencies and can sometimes go on for years, often under the radar...

Tax evasion, a violation under 26 U.S.C . 7201, is a serious federal offense in the United States. It involves deliberately misrepresenting or concealing information to reduce tax liability. Tax evasion can take many forms, but it primarily falls into two categories: evasion of assessment and payment...

Consumer fraud is a broad term that encompasses various deceptive practices that wrongfully deprive consumers of their money or property. In today's digital age, the sophistication and frequency of consumer fraud have escalated, posing significant challenges to individuals and businesses alike...

Many Americans have money in financial accounts overseas in our increasingly global economy. Unfortunately, this also makes it more difficult for federal regulators and investigators to track shady financial activities such as tax evasion or money laundering. The law states that U.S. persons...

A “Terry Stop,” also known as a “stop and frisk,” is a specific type of police encounter in which law enforcement officers temporarily detain an individual based on reasonable suspicion of criminal activity, which might violate their Fourth Amendment rights. Stemming from the landmark Supreme...

While most criminal offenses are prosecuted at the state level as violations of individual state laws, federal law precedes certain types of crimes. This includes crimes that cross state boundaries, involve interstate or foreign commerce or federally controlled infrastructure, and crimes committed...

In the United States, the conservation of wildlife, fish, and plants is governed by a comprehensive legal framework designed to protect these natural resources from illegal exploitation.  These rules are embodied in Title 16, Chapter 53 of the U.S. Code, Sections 3371-3378, called the Lacey Act...

In the digital age, cell phones, and computers are not just personal devices but reservoirs of personal and sensitive information. It should be no surprise that digital forensic evidence has become a cornerstone of many federal investigations. It involves collecting and analyzing data from electronic...

The government relies heavily on private sector companies to perform functions, acquire supplies, complete projects, etc. Government procurement involves the process by which governments acquire goods, services, and works from third parties. This complex process typically involves awarding...

Ever since the stock market emerged, people have been attempting to manipulate the market to their advantage—often to the harm of other investors. Stock market manipulation involves intentionally distorting the financial market for personal gain. Typically, these manipulative tactics are designed...

Insurance fraud is an illegal act by either the buyer or seller of an insurance contract. Insurance fraud from the issuer includes selling policies from non-existent companies, failing to submit premiums, and churning policies to create greater commissions. Buyer fraud can include exaggerated...

To the layperson, the terms "reasonable suspicion" and "probable cause" sound similar—and some might even use these terms interchangeably. However, the legal meanings between these two are different.  Understanding these concepts and their differences may be fundamental in determining the...

It is essential that witnesses tell the truth under oath for the criminal justice system to operate fairly toward defendants and for juries to turn in an informed verdict.  This is why perjury, lying, or misrepresentation under oath is considered a serious crime in the federal court system. All ...

Some have referred to the IRS as America's most aggressive debt collector. The government may often impose liens and seize assets to collect unpaid tax debts. However, if you're suspected of deliberately or systematically avoiding paying your taxes, whether through underreporting or hiding...

For most federal crimes, one of the critical elements prosecutors must establish to obtain a conviction is criminal intent, also known as mens rea. Essentially, it refers to the defendant's mental state during the alleged crime and separates an accident from a deliberate act. Since most criminal cases...

In the United States, the healthcare industry is heavily regulated—and in a sense, rightfully so. Not only must patients' rights (and finances be protected against fraud and abuse) be protected, but since federal dollars fund a great deal of healthcare, the government also wants to protect its ow...

In the eyes of federal law, if you aid and abet someone in the commission of a federal crime, you are just as guilty and just as subject to punishment as if you had committed the crime yourself. Under Title 18 U.S. Code Section 2, anyone who aids or abets a federal crime is punishable as a principle...

It can be particularly intimidating to receive a subpoena to appear before a federal grand jury—and rightly so. A grand jury investigation is a sober and serious matter as the jury investigates potential criminal conduct and determines whether criminal charges should be brought. Even if you're...

Suppose you are charged with a federal crime, and the crime occurred because a law enforcement or government official induced you to do something you would not typically have done. In that case, you may claim entrapment as a valid defense. A valid entrapment defense consists of showing the...

With the advent of the Affordable Care Act (ACA) and many new reporting regulations associated with it, new ways to defraud the government, taxpayers, and others have also arisen.  Medical Loss Ratio (MLR) fraud is a criminal activity involving manipulating the financial reporting processes with...

Medicine is a rewarding profession, but also one that is strictly regulated. While delivering healthcare, physicians sometimes face legal scrutiny—and at times, they may even be accused of violating federal laws.  If you're a physician facing federal criminal prosecution, the consequences may be...

Let's review the federal law, Title 18 U.S. Code 3121, a general prohibition on pen register and trap and trace device use; exception. Despite modern-day concerns about privacy in the digital age, the government has put some safeguards in place regarding how and when communications may be tracked...

In 2023, the United States Sentencing Commission completed a substantial update to the United States Sentencing Guidelines (USSG). This is the first such update since 2018 and reflects the priorities of the recently passed First Step Act (link), which aims to mitigate excessive sentencing and, hopefully...