Tax evasion is a potential criminal charge. Tax avoidance is perfectly acceptable. 26 U.S.C. § 7201 defines what is tax evasion. It states in relevant part that any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall,…
Fraud is a concept that has been in the criminal justice system forever. Google defines it as an intentional deception used to gain an unfair advantage or benefit, often involving financial gains. How does the Department of Justice prosecute fraud? Below is a non exhaustive list of charges that the…
A federal criminal trial consists of several different stages. The below will analyze a ONE defendant trial. But, more often than not, trials can consist of multiple defendants at trial. This just augments the time needed for each stage. Jury Selection also known as Voir Dire Jury selection is one…
This month, the Supreme Court heard oral arguments in Kousisis v. United States, a case that could have significant implications on the future of federal white-collar prosecutions. Specifically, the Court is considering the boundaries of federal fraud statutes in scenarios where deceptive practices are employed without causing direct financial harm…
A five count indictment was unsealed this past week in the United States District Court of the Eastern District of New York. The federal court in Brooklyn charged Gautam S. Adani, Sagar R. Adani and Vneet S. Jaain, executives of an Indian renewable-energy company, with conspiracies to commit securities and…
As we explained in our prior post about federal child pornography laws, the consequences of a child pornography or CSAM (“Child Sexual Abuse Material”) conviction are severe and life-altering. And the collateral consequence of being on the sex offender registry can be devastating. Early on, Conaway & Strickler defended cases…
As discussed in our prior blogs, the Department of Justice has already been prosecuting cases of larger-scale, outright PPP fraud. In August 2022, President Biden signed two bills into law that give the Department of Justice and other federal agencies more time to investigate and prosecute Paycheck Protection Program (“PPP”) and COVID-19 Economic…
In recent years, unruly behavior on flights has become a growing concern, prompting the Federal Aviation Administration (FAA) to escalate its enforcement efforts. Since 2021, the FAA has referred over 310 cases of severe incidents to the FBI for criminal prosecution. These cases involve dangerous acts like physical assaults, attempts…
Recently, the Financial Crimes Enforcement Network (FINCEN) issued a pivotal final rule aimed at tightening regulatory oversight in the residential real estate sector. This change marks a significant step towards enhancing transparency in an industry that has, until now, been relatively free from such regulatory scrutiny. Generally, the new rule…
Cell phones are everywhere today and thus play a significant role in criminal investigations. What reports are generated from my devices? Cellebrite reports provide information about phone calls and text messages; but now it also provides a report on the data stored on these devices such as voicemails, images, and…