Curtailing Judicial Discretion – Federal Sentencing (Part One)

In 1987, the United States Congress passed the first sentencing guidelines to end the sentencing disparity seen throughout the federal system. These guidelines stripped the district court of most of their discretion in sentencing federal criminal defendants. This post looks at the 2016 Sentencing Guidelines with a focus on criminal tax and child pornography cases.

IRS Investigations into the Crypto Market

The Internal Revenue Service fears the cryptocurrency market has given birth to large scale tax fraud in the United States.  As previously discussed, the anonymity, decentralized nature of crypto currency trading, and large gains in the last five years, make crypto investments an obvious focus for the IRS.