Renewed War on Drugs, harsher charging policies, stepped-up criminalization of immigrants — in the current climate, joining the NACDL is more important than ever. Members of NACDL help to support the only national organization working at all levels of government to ensure that the voice of the defense bar is heard.
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NACDL is committed to enhancing the capacity of the criminal defense bar to safeguard fundamental constitutional rights.
NACDL harnesses the unique perspectives of NACDL members to advocate for policy and practice improvements in the criminal legal system.
NACDL envisions a society where all individuals receive fair, rational, and humane treatment within the criminal legal system.
NACDL’s mission is to serve as a leader, alongside diverse coalitions, in identifying and reforming flaws and inequities in the criminal legal system, and redressing systemic racism, and ensuring that its members and others in the criminal defense bar are fully equipped to serve all accused persons at the highest level.
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Letter to the U.S. Sentencing Commission regarding proposed amendments pertaining to diminished capacity and theft, fraud and tax loss tables.
Two issues remain unresolved in connection with prosecutions under Section 7212(a) of Title 26, the Internal Revenue Code. Can a defendant’s failure to act, even under circumstances that might support a charge of other tax offenses, suffice to support a conviction under Section 7212(a)? As an obstruction statute, does Section 7212(a) require proof by the government that the defendant intended to impede a pending IRS proceeding or investigation? The Supreme Court may soon answer these questions.
On March 21, 2018, in Marinello v. United States, the U.S. Supreme Court once again intervened to block an overly expansive application of a vague criminal provision. The case involved the Omnibus Clause of the Internal Revenue Code.
The new federal tax law contains a provision regarding the process of seeking tax deductions for payments made to the government in satisfaction of a settlement agreement or judgment. Practitioners must understand the tax consequences of the new law and its potential effect on the availability of insurance coverage for their clients.
While the IRS has a 90 percent conviction rate in criminal tax cases, recent defense victories show that a criminal tax case can be won, negotiated down to a favorable plea, and/or resolved with a lenient sentence. A defense attorney can combat the willfulness theory by arguing that the defendant acted in good faith. Furthermore, reliance on a tax professional is a complete defense in certain circumstances. Creative and thorough defense lawyering can go a long way in the criminal tax arena.
The U.S. banking system and other U.S. investments such as real estate are prime targets for people seeking to evade the tax systems of their home countries and for people trying to hide the proceeds of unlawful conduct. Kathryn Keneally and Michael Scarduzio discuss some of the new tools and long-standing legal principles the government is using to implement new disclosure requirements and conduct investigations aimed at the use of U.S. entities, bank accounts, and investments to evade foreign taxes.
The tax code provides the government with tools that include criminal sanctions, civil penalties, and injunctive relief. Sometimes the government chooses one track at a time, but in some cases a defendant may face parallel proceedings involving an array of civil and criminal penalties. Kathryn Keneally discusses the challenges both prosecution and defense encounter when the government pursues simultaneous civil and criminal enforcement.
