For many years, the Internal Revenue Service ("IRS") has had a "voluntary disclosure" policy in its Criminal Manual. Under the policy, a disclosure preliminarily accepted by the Criminal Investigation Division (CI) is...more
11/16/2012
Business law is rapidly becoming enmeshed with criminal law. This creates new hazards for corporations and corporative officials, stemming in large part form the government’s reliance on criminal sanctions to enforce federal...more
11/15/2012
