News & Analysis as of

Eighth Amendment

Colorado District Court: IRS Enforcement of Section 280E Is Not A Criminal Investigation

by Fox Rothschild LLP on

Recently, a Colorado business protested the IRS’ disallowance of their business expenses. The IRS alleges that the taxpayer was a Colorado medical marijuana dispensary to which Section 280E applies, as a result the IRS...more

The Supreme Court - March, 2017 #4

by Dorsey & Whitney LLP on

The Supreme Court of the United States issued a decision in the following case today: Expressions Hair Design v. Schneiderman, No. 15-1391: Five businesses in New York, petitioners here, wanted to pass along the...more

30% Penalty Is Not an Excessive Fine

by Charles (Chuck) Rubin on

So says the Tax Court in the recent decision involving the 30% penalty imposed under Code §6662A(c). The penalty can be imposed if a taxpayer fails to adequately disclose a reportable transaction giving rise to an...more

A Tale of Two Decertification Motions

by Carlton Fields on

The Seventh and Eighth Circuits both addressed motions to decertify classes the week of July 5—with divergent results.  These cases illustrate the deference afforded district courts’ class certification determinations.  Both...more

The Administrative Procedure Act - Challenging FBAR Penalties

by Moskowitz LLP on

Over the past 10 years, thousands of U.S. taxpayers with a wide variety of circumstances have been forced to pay extraordinarily high penalties for failure to disclose foreign bank accounts. For years, tax experts said that...more

Department of Justice Imposes Almost 100% Increase in Minimum and Maximum Monetary Penalties Under FCA

by Williams Mullen on

On June 30, 2016, the U.S. Department of Justice (“DOJ”) announced an interim final rule almost doubling per-claim penalties under the False Claims Act (“FCA”). The FCA still imposes treble damages for government losses in...more

DOJ Doubles FCA Civil Penalties

by Polsinelli on

As required by last November's Bipartisan Budget Act of 2015, the Department of Justice on June 30 released an interim final rule making inflationary adjustments to civil monetary penalties under its jurisdiction, including...more

False Claims Act Update

by Morgan Lewis on

As anticipated, the DOJ follows the RRB’s lead, nearly doubling FCA penalties. In accordance with Section 701 of the Bipartisan Budget Act of 2015 (BBA), Public Law 114-74, the US Department of Justice (DOJ) published an...more

DOJ issues interim rule nearly doubling penalties under the False Claims Act

by Dentons on

The US Department of Justice (DOJ) yesterday, June 30, 2016, issued an interim rule increasing penalties under the False Claims Act, 31 U.S.C. §3729 et seq. (FCA) from the current range of $5,500 to $11,000 per false claim,...more

The Supreme Court - June 2016

by Dorsey & Whitney LLP on

The Supreme Court of the United States issued decisions in two cases on June 6, 2016: Simmons v. Himmelreich, No. 15-109: Respondent Walter Himmelreich, an inmate at a federal prison, brought two suits against prison...more

False Claims Act Penalties Moving Full Steam Ahead

By August 1, 2016, all federal agencies must adjust their civil monetary penalties, including penalties required by the False Claims Act (“FCA”), to account for inflation. Last month, the Railroad Retirement Board, which...more

Reflections on the Twentieth Anniversary of BMW v. Gore

Today marks the twentieth anniversary of the Supreme Court’s decision in BMW of North America. Inc. v. Gore, the first time the Court had ever held that a punitive damages award was unconstitutionally excessive under the Due...more

FCA Penalties Slated to Nearly Double This Year

by Foley & Lardner LLP on

A little known federal agency, the Railroad Retirement Board (“Board”), which administers retirement-survivor and unemployment-sickness benefit programs for railroad workers, published an interim final rule on May 2, 2016...more

Mandatory FCA Per Claim Penalties Dramatically Increased from $11,000 to $21,563

by Morgan Lewis on

The penalties are potentially astronomical for entities with FCA exposure. In addition to treble damages, the False Claims Act (FCA) provides for mandatory penalties for each false claim submitted “of not less than...more

The Supreme Court

by Dorsey & Whitney LLP on

The Supreme Court of the United States issued decisions in four cases today: Campbell-Ewald v. Gomez, No. 14-857: Respondent Jose Gomez received Navy recruitment text messages without his consent. He filed a nationwide...more

A Case to Watch: Highway Contractor Appeals $663M False Claims Act Judgment

by Pepper Hamilton LLP on

On August 31, 2015, highway contractors Trinity Industries, Inc. and Trinity Highway Products, LLC (collectively, Trinity) appealed to the U.S. Court of Appeals for the Fifth Circuit a $663,360,750 final judgment entered...more

Judicial Internet Research: Does the First SCOTUS Decision of OT 2015 Bode Ill for Dr. Posner?

by Foley & Lardner LLP on

Regular readers of our blog likely are familiar with the Seventh Circuit’s recent decision in Rowe v. Gibson, No. 14-3316 (Aug. 19, 2015), and the considerable controversy that Judge Richard Posner created regarding the...more

A Case to Watch: Highway Contractor Appeals $663M False Claims Act Judgment

by Pepper Hamilton LLP on

On August 31, 2015, highway contractors Trinity Industries, Inc. and Trinity Highway Products, LLC (collectively, Trinity) appealed to the U.S. Court of Appeals for the Fifth Circuit a $663,360,750 final judgment entered...more

The Difficulty Of Challenging FCA Fine As Excessive

by Morrison & Foerster LLP on

Last month, in U.S. ex rel. Drakeford v. Tuomey, No. 13-2219, (4th Cir. July 2, 2015), the Fourth Circuit affirmed a False Claims Act verdict against a nonprofit hospital in Sumter, South Carolina. In an area of the law where...more

Lawsuit by U.S. Presidential Candidate Challenges the Constitutionality of FATCA

by Hodgson Russ LLP on

Senator Rand Paul, R-Ky., along with six current and former U.S. citizens living abroad, filed a lawsuit, July 14, in the U.S. District Court for the Southern District of Ohio challenging the constitutionality of the Foreign...more

Circuit Court Affirms $237.5 Million Judgment Against Tuomey

by King & Spalding on

On July 2, 2015, the Fourth Circuit affirmed a $237,454,195 judgment against Tuomey Health Care System (Tuomey) for violations of the Federal False Claims Act (FCA), which liability arose from violations of the Stark law....more

Tuomey Judgment Upheld in Novel Stark Law and False Claims Act Case

by BakerHostetler on

The U.S. Court of Appeals for the Fourth Circuit recently upheld the judgment against Tuomey Healthcare System, Inc. (Tuomey), in a qui tam False Claims Act case predicated on Stark Law violations. The district court in the...more

The Third Circuit Distinguishes Between Types of Class Actions for Purposes of Its Ascertainability Analysis

by Blank Rome LLP on

Action Item: Shelton is the latest in a recent line of cases from the Third Circuit demonstrating that application of the ascertainability requirement in class action litigation continues to evolve. ...more

Will the Zwerner FBAR Fine Pass Constitutional Muster?

by Blank Rome LLP on

Last week, a federal jury in Miami found that Carl Zwerner had willfully failed to disclose his foreign bank account to the Treasury Department for calendar years 2004, 2005 and 2006. Zwerner now potentially owes the United...more

Dust In The Wind – A "Silent Epidemic" Rises In The Southwest

Statisticians call it a correlation when two sets of data are strongly linked. Last Friday, the governor of California declared a state of emergency arising from the persistent drought that resulted in 2013 being the driest...more

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