LexisNexis® Legal Newsroom
Changes Coming: US Sentencing Guidelines, UK Bribery Bill & OECD on Facilitation Payments-Part I

At its April 7, 2010 meeting the United States Sentencing Commission approved amendments to its Sentencing Guidelines . The next day on April 8, 2010, the UK Bribery Bill received Royal Assent. These two events follow the December 9, 2009 release by the Organization for Economic Co-Operation and...

The Role of Human Resources in FCPA Compliance-Part I

One sign of a mature Foreign Corrupt Practices Act (FCPA) compliance and ethics program is the extent to which a company's Human Resources (HR) Department is involved in implementing a solution. While many practitioners do not immediately consider HR as a key component of a FCPA compliance solution...

The Role of Human Resources in FCPA Compliance-Part II

In an earlier post , we discussed that one sign of a mature Foreign Corrupt Practices Act (FCPA) compliance and ethics program is the extent to which a company's Human Resources (HR) Department is involved in implementing a compliance solution. In the prior posting we discussed training, employee...

FCPA Reporting-To Whom Does Your CCO Report?

There is an ongoing debate in the compliance arena as to whom a Chief Compliance Officer (CCO) should report. Should the CCO report to the Board of Directors or appropriate Board committee such as an Audit Committee or Compliance Committee? Or can a CCO report to a company's General Counsel ...

Thomas Fox on Effective Ethics and Compliance Training for Foreign Corrupt Practices Act Sentencing Guidelines

Effective training programs incorporate all learning tools available to reach the widest target audience. Effective training provides knowledge about what an employee can and cannot do when confronting those 'grey areas' that exist in the real world of international business. Excerpt: I....

Ongoing Compliance Assessments: FCPA, UK Bribery Act and OCED Best Practices

One of the requirements consistent throughout the Principles of Federal Prosecution of Business Organization (US Sentencing Guidelines) and its section on corporate compliance programs; the Organization for Economic Co-operation and Development (OECD) Good Practice Guidance on Internal Controls...

Risk Assessments: FCPA and UK Bribery Act Best Practices

We recently wrote about ongoing assessments as a key component of a best practices anti-corruption and anti-bribery program. One of our colleagues commented that such a tool is also one with which a company should begin to craft its compliance program. The simple reason is straightforward; one cannot...

Sentences in White Collar Cases

Congress and the public frequently express concern as to whether defendants in white collar cases are sufficiently punished. It is popular to think that defendants in these cases serve a short term at "Club Fed," a kind of country club prison, and then move on. Accordingly, over the years...

Fraud Investigation and the UK Bribery Act

We were recently introduced to Fraud Examiner Expert Tracy Coenen , in her book " Expert Fraud Investigation: A Step-By-Step Guide " she details the steps a company should go through in performing a fraud investigation. Coenen provides the 'nuts and bolts' on how conducting an investigation...

Shapiro on Portalatin v. Graham

In this Emerging Issues commentary, Jay Shapiro, a partner in the New York office of Katten, Muchin, Rosenman LLP, discusses a decision of a three judge panel of the Court of Appeals for the Second Circuit. The panel held that New York's persistent felony sentencing methodology was a violation of...

Trusted Insurance Broker Steals From Friends, Relatives and Fellow Congregants – Nine Years in Prison

Walter Marion Williams pleaded guilty to one count of mail fraud, in violation of 18 U.S.C. § 1341 , and was sentenced to a term of 108 months' imprisonment to be followed by 3 years of supervised release. Williams appealed from his sentence, which he argued was an unreasonable upward variance...

Larson’s Spotlight on Recent Cases: Guilty Plea Sentence Affirmed for Workers’ Comp Fraud

Larson's Spotlight on Fraud, Post Traumatic Stress Disorder, Employer Status for Religious Colony, and Negligent Provision of Firearm. Larson's surveys the latest case developments that you need to know about. Thomas A. Robinson, the staff writer for Larson's Workers' Compensation Law...

Principal Comments on Unclaimed Deductions and Losses in Sentencing Tax Loss Determinations

The Sentencing Commission has received comments and testimony from principal constituents as to the issue of whether unclaimed deductions and credits should be permitted to reduce the tax loss in the critical tax loss calculation for sentencing purposes. The sentencing tax loss, like the loss in other...

Supreme Court Reminds that Judges Should Not Participate in Plea Negotiations

In United States v. Davila , ___ U.S. ___, 2013 U.S. LEXIS 4541 (2013) [ enhanced version available to lexis.com subscribers ], a criminal tax case, here free version , decided June 13, the defendant was charged with multiple counts of tax fraud and conspiracy. As is typical, the Government indicated...

2d Circuit Majority and Concurring Opinions of Fraud and Sentencing

In United States v. Corsey , ___ F.3d ___, 2013 U.S. App. LEXIS 14897 (2d Cir. 2013), here free version , [ enhanced version available to lexis.com subscribers ], a per curiam decision, the Second Circuit opens its opinion: This appeal principally raises two issues: (1) whether the misrepresentations...

Prison Blues: Prison Mess Tarnishes Brown's 'CA Comeback'

SNCJ Spotlight Any day now, perhaps even as you are reading this, U.S. Supreme Court Justice Anthony Kennedy will decide whether to grant California Gov. Jerry Brown's (D) request to block an order by a three-judge U.S. District Court panel to cull over 9,000 prisoners from the state's chronically...

Tax Loss - Object of the Offense - Intended v. Real Harm

I just recently re-read United States v. Eye , 2013 U.S. App. LEXIS 10857 (11th Cir. 2013), here , an unpublished opinion [ enhanced version available to lexis.com subscribers ]. It discusses an important point about the Sentencing Guidelines tax loss computation. Readers will recall that tax loss is...

Article on New Sentencing Guidelines on Unclaimed Deductions and Credits

I have posted previously on the unclaimed deduction / credit issue and the recent Guidelines resolution of the issue. The 2013 Guidelines provision on this issue is here §2T1.1., Commentary par. 3, here , which provides: 3. Unclaimed Credits, Deductions, and Exemptions.—In determining the...

Booker Variances are More Common in Tax Crimes. Why? And Do They Disproportionately Benefit the Rich?

Readers of this blog should be familiar with the name Ty Warner. He is the billionaire who cheated on his U.S. taxes big time (the financially big can cheat big) and, in addition, willfully failed to file the FBARs. He pled guilty to a reduced set of charges. He was sentenced to no incarceration. The...