The United States Constitution is a document which aims to limit the power of the federal government. In order to achieve this goal, the Constitution limits what the federal government can do by establishing a base line of rights for all persons in the United States. In criminal law, one of the most important base line rights given to persons by the Constitution is found in the 4th amendment.
The following cases highlight the threshold that the prosecution must meet to justify a conviction for distribution of child pornography in cases involving the defendant’s use of a peer to peer network. The ultimate question is at what point does a person move from possession of child pornography to distribution of child pornography when using a file sharing program?
Over the last 25 years, Congress has been diligent in reviewing and revising the Federal Sentencing Guidelines relating to sentences for those found guilty of child pornography cases. From 1987 to 2009, Congress revised the guidelines in this area nine times, and each revision resulted in longer sentences for those convicted of child pornography related cases.
One who avoids tax does not conceal or misrepresent. He shapes events to reduce or eliminate tax liability and, upon the happening of the events, makes a complete disclosure. Evasion, on the other hand, involves deceit, subterfuge, camouflage, concealment, some attempt to color or obscure events, or make things seem other than they are.
A CI investigation typically begins with the receipt by CI of information concerning potential criminal violations of one or more of the statutes discussed previously. This information can come from the general public, another division of the IRS, a US Attorney’s office, another law enforcement agency, or another CI investigation.