This post outlines the elements of tax evasion under two theories of prosecution – attempting to evade payment of a tax and attempting to evade assessment of a tax.
This post looks into the procedural and practical requirements to effectively expand the appelalte record through a motion for new trial.
The Fifth Amendment to the United States Constitution holds various protections for criminal defendants. One of the more well-known clauses is the Double Jeopardy Clause – “no person shall be subject for the same offense to be twice put in jeopardy of life or limb.” On its face, this clause protects a criminal defendant from […]
This post analyzes how the Fifth Amendment right against self-incrimination applies to the production of documents in criminal tax litigation.
This post looks at the promulgation of rules in the Medicare program and the types of claims targeted by federal investigative agencies.
Part III analyzes the confusing nature of the Medicare billing system, and the mens rea for the government to prove wire fraud under Counts 2-18.
This second post analyzes the conflicting expert opinions in our case and the mens rea required to prove health care fraud in a medical judgment case.
This post analyzes the roles of the state and federal government in prosecuting possession of child porngraphy cases in the state of Texas.