This is the second part in our 2023 series examining important trends in white collar law and investigations. Up next: crypto enforcement.
The days of decreased IRS enforcement activity may be coming to a close. Although...more
This is the third post in this year’s series examining important trends in white collar law and investigations. Our previous post discussed trends in anti-corruption. Up next: State AG enforcement trends.
Tax season is...more
2/17/2022
/ Coronavirus/COVID-19 ,
Criminal Investigations ,
Criminal Prosecution ,
Cryptocurrency ,
Enforcement Actions ,
Fraud ,
International Tax Issues ,
IRS ,
Money Laundering ,
Paycheck Protection Program (PPP) ,
Tax Fraud
The U.S. Supreme Court’s decision last month in Liu v. SEC raises the question of whether disgorgement payments in SEC enforcement actions should now be deductible for federal income tax purposes. The Court held that a...more
7/13/2020
/ 15 U.S.C. § 78u(d)(5) ,
Administrative Authority ,
Business Expenses ,
Calculation of Damages ,
Corporate Misconduct ,
Disgorgement ,
Enforcement Actions ,
Equitable Relief ,
Kokesh v SEC ,
Lack of Authority ,
Liu v Securities and Exchange Commission ,
Net Profits ,
Remedies ,
SCOTUS ,
Securities and Exchange Commission (SEC)