Fox attorneys Ian M. Comisky and Matthew D. Lee will be speaking on criminal tax enforcement panels at the Federal Bar Association’s 2019 Tax Law Conference to be held on March 7-8, 2019, in Washington, D.C.
Ian will be leading a panel entitled “International Hot Topics in Tax Enforcement” which will seek to answer this question: Is charging tax fraud as a money laundering offense a reach too far? Traditionally, tax evasion has not been charged as mail fraud or wire fraud and therefore has not been charged as a predicate for a money laundering offense. However, one recent case in the Southern District of New York arising out of the Panama Papers has charged a tax offense as wire fraud and as a predicate for an international money laundering charge. This panel will review the existing law and guidance in this area and discuss when money laundering can be charged in connection with a tax crime.
Matt will be part of a panel entitled “Domestic Hot Topics in Tax Enforcement” that will address issues suggested by recent developments in domestic criminal tax matters, including: growth of I.R.S. Criminal Investigation (I.R.S.-CI) in 2019; new special agent classes; the Nationally Coordinated Investigations Unit (NCIU); efforts to deal with cryptocurrency; current investigation and prosecution priorities; impact of the federal government shutdown; charging decisions in light of Marinello, Yusuf, and recent cases; and practical issues in prosecuting and defending criminal tax cases.
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