Federal Sentencing Guidelines

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Code of Conduct, Compliance Policies and Procedures-Part I

For the remainder of this week, I will have a four-part episode on your Code of Conduct and anti-corruption compliance policies and procedures. In today’s post I will review the underlying legal and statutory basis for the...more

Will the Zwerner FBAR Fine Pass Constitutional Muster?

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

Another SDNY Judge Finds the U.S. Sentencing Guidelines Wanting

In a sentencing hearing yesterday in the Southern District of New York, yet another judge reached the conclusion that the quasi-mathematical formulaic approach of the United States Sentencing Guidelines fails to account...more

Recent Sentences for Federal Tax Crimes in 2014 – Part 3

Today we conclude our review of recent sentences imposed in federal tax crime cases in 2014. In our two previous posts here and here, we reviewed sentences relating to Foreign Bank Account, Tax Evasion, Employment Tax, False...more

Recent Sentences for Federal Tax Crimes in 2014 – Part 2

On Friday, we posted a review here of sentences imposed on defendants in 2014 for Foreign Bank Account, Tax Evasion, and Employment Tax crimes. In this post, we review sentences imposed on defendants in cases involving False...more

The Zen of Compliance Best Practices is Intrinsic and Ethics-Based

No compliance officer worth her salt would argue with this statement: “We strive to maintain an ethics-based organization.” But compliance teams, with all of the internal and external scrutiny, with all the regulations and...more

FCPA Compliance and Ethics Report-Episode 30-Interview with the FCPA Professor-Part 2 [Video]

This episode 30 is Part 2 of my interview with the FCPA Professor. ...more

Short Wins - The Greg Poe Vindicates An AFPD's Reputation Edition

Last week's wins are below - and there are some great reads. But today, let's congratulate Greg Poe for his work challenging sanctions imposed on a fine career AFPD in the Sixth Circuit....more

Peugh Ruling Affirms Sentencing Guidelines at the Time of the Crime are Applicable

In a key sentencing decision handed down this year, the United States Supreme Court held that the Ex Post Facto Clause is violated when a defendant is sentenced under provisions of the Federal Sentencing Guidelines...more

D.C. Circuit Clarifies Key Issue in Wake of High Court’s ‘Honest Services’ Decision

A recent D.C. Circuit Court of Appeals decision narrows the ability of the government to revisit uncharged crimes against a person whose plea has been vacated due to a change in the law....more

Short Wins - The BOP Makes Prison Harder For Women, And Blog Lobbying

It's a bit of a sleepy week in the circuits, but not too sleepy in the news....more

What Is ‘Acceptance Of Responsibility’ Under The US Sentencing Guidelines?

One of the things that I am often asked is how are fines and penalties calculated for Foreign Corrupt Practices Act (FCPA) violations? ...more

Designing The Right Structure For Your Compliance And Ethics Program

People love to make mountains out of mole hills. Or to put in another way (as my daughter might say), “She/he is a drama freak.”...more

Our Approach to Risk Assessment

Program and culture assessments - Assessments have long been recognized as having a critical impact on the effectiveness of ethics and compliance efforts. Best practice programs have often employed assessments – formal...more

Appeals Court Strikes Fraud Sentence for Lack of Proof by Government

The U.S. Court of Appeals for the 11th Circuit recently ruled on an issue lying at the intersection of fraud conspiracies and the U.S. Sentencing Guidelines: the government’s separate burden of proof against each co-defendant...more

Appeals Court Set to Consider Key Sentencing Issue on Profits Derived From Fraud

The U.S. Court of Appeals for the 3rd Circuit is currently considering a sentencing issue of great significance in cases in which a number of individuals work together to bring about a financial fraud. The question posed is...more

Doing Time: A Requirement for White Collar Crime?

A recent decision from the Eleventh Circuit indicates that deterring future white collar crime is a substantial factor in shaping appellate court rulings relating to appropriate sentences for fraud, particularly when a...more

Short Wins - More On The Federal Defender Budget Mess And The Withering Sixth Amendment

Two wins in the Eighth Circuit - nice. Other than that, it's a whole lot of resentencing news. In news related to last week's short wins post, though, where I lamented that Assistant Federal Public Defenders will be...more

The Third Circuit Shows How The Sentencing Guidelines For Fraud Are Complicated; Victims And Losses Bamboozle The Government And...

The federal sentencing guidelines are probably the most problematic in three areas - fraud, child pornography, and drugs....more

When Counting Bribes For Sentencing Guidelines Purposes, You Only Count The Ones That Actually Happened

Michael Roussel used to be a Captain in the New Orleans Police Department. As you might expect, he was convicted of bribery....more

Short Wins - The Seventh Circuit Goes Strong, But The Ninth Circuit Goes Interesting; Resentencing, Discovery Violations, And...

It's a good week in the circuits for folks accused of federal crimes. The Seventh Circuit has been active (though sadly without Judge Posner). United States v. Diaz-Rios looks interesting - it's a remand for resentencing...more

Establishing an Effective Compliance Program: An Overview to Protecting Your Organization

In This Issue: - Overview - Standards and Procedures - Organizational Leadership and Culture - Reasonable Efforts to Exclude Bad Actors From Managerial Ranks - Training and Education - Monitoring,...more

Insider Trading Annual Review - 2012

In This Issue: Overview Of Insider Trading Law; 2012 Enforcement activity; Galleon Update; Expert Network Cases; What Does Cooperation Buy You?; Global Trading, Global Enforcement; Legislative Reform; 10b5-1 Plans: Not...more

What Lessons Can Be Learned From Tragic Death of An Internet Activist?

There can be no dispute that the death of Aaron Swartz – the Internet activist who took his own life on Friday, January 11 – is tragic. There can also be no dispute that the grief and anger his family feel is very real. The...more

How do the federal sentencing guidelines work in federal fraud cases? [Video]

Matt Kaiser, a Washington DC federal criminal defense attorney at The Kaiser Law Firm PLLC (http://www.tklf.com), describes how the federal sentencing guidelines work in fraud cases. White-collar cases have received...more

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