The child pornography statute requires the government to prove the defendant was in knowing possession. This element is crucial in defending clients who accidentally download contraband through the use of unregulated peer to peer networks. This blog looks at the knowledge requirement, and the forensics needed to effectively negate the knowledge element.
The criminal tax loss takes center stage in any federal tax sentencing. This post goes through the ways tax losses are calculated in federal court, and the need for a tax loss calculation in any criminal tax defense.
The guideline range is the starting point for sentencing a criminal defendant. However, there are multiple avenues at a defense attorneys disposal to argue for a sentence below the recommended range. This article examines the commonly used tactics to get the least severe sentence for a federal client.
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.
The Supreme Court brought the Obstruction statute for criminal tax cases in line with existing federal law in Marinello v. United States (2018)
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.
Cryptocurrencies began with the introduction of Bitcoin in 2009. Bitcoin is a form of currency crypto investors can hold in an online wallet to make payments for various items. Bitcoin can be used to pay for goods online, pay other Bitcoin wallet holders or as a currency to initiate trades for other crypto assets.
The Supreme Court of the United States opened the door to the good faith defense in their landmark decision in Cheek v. United States. This opinion makes ignorance of the law a valid defense in a tax fraud prosecution.
Brian T. Hobson changed the law surrounding the 4th Amendment as it relates to searching passengers in a vehicle stopped by law enforcement. The First Court of Appeals ruled a passenger cannot be searched solely on the presence of a strong odor of marijuana in the vehicle. This blog breaks down the court’s decision, and the resulting change in the law.