News & Analysis as of

Criminal Penalties Supreme Court of the United States

McCarter & English, LLP

SCOTUS Limits Sentencing for Supervised Release Violations to Rehabilitation

In a 7-2 decision, the United States Supreme Court has limited the factors a district court can consider when sentencing a defendant for a revocation of supervised release. The Supreme Court held that district courts cannot...more

Perkins Coie

US Supreme Court’s Esteras Ruling on Factoring “Retribution” Into Supervised Release Decisions Will Likely Have Limited Practical...

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The Supreme Court of the United States’ decision last week in Esteras v. United States restricted the factors lower courts may consider in imposing prison sentences following supervised release revocations. Those awaiting the...more

Fox Rothschild LLP

The Presumption of Innocence Podcast: Episode 64 - Cages We Built: The Making of Mass Incarceration in America

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The U.S. imprisons a larger percentage of its population than any other country in the world. How did we get here? Rachel Barkow, Charles Seligson Professor of Law and Faculty Director of the Zimroth Center on the...more

Holland & Hart LLP

Idaho Complete Abortion Ban Set to Take Effect

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On Tuesday, July 26, the United States Supreme Court formally issued its judgment in Dobbs v. Jackson Women’s Health Organization; accordingly, Idaho’s complete abortion ban is triggered and set to take effect on August 25,...more

Venable LLP

When Do Courts Prefer Ordinary Meaning to Categorical Rules?

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The statute sounds simple. A criminal defendant faces enhanced penalties if he has previously been convicted of three felonies committed on "occasions different from one another." But the defendant in Wooden v. United States,...more

Gray Reed

Recent Supreme Court Case Provides Possible Pre-Assessment Judicial Review for Onerous Penalties

Gray Reed on

The Supreme Court’s recent decision in CIC Services, LLC v. Internal Revenue Service may have significantly expanded taxpayers’ ability to obtain immediate injunctive relief against onerous tax reporting requirement....more

Womble Bond Dickinson

CIC Services, LLC v. Internal Revenue Service: Captive Insurance Wins a Battle, but the War Continues

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On Tax Day, May 17, 2021, in a unanimous opinion authored by Justice Kagan, the United States Supreme Court held that the Anti-Injunction Act ("AIA") does not bar a pre-enforcement challenge to the legality of an IRS-imposed...more

Kerr Russell

Challenge To IRS Notice Does Not Violate Anti-Injunction Act

Kerr Russell on

In a ruling with implications for retirement and tax planning generally, the U.S. Supreme Court has determined that, in certain circumstances, taxpayers can challenge reporting requirements before complying with the...more

Latham & Watkins LLP

US Supreme Court Allows Challenge to IRS Rule to Go Forward Despite Anti-Injunction Act

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The ruling provides a new avenue for parties to bring pre-enforcement challenges to IRS rules and regulations. Key Points: ..In CIC Services v. IRS, the US Supreme Court allowed a pre-enforcement challenge to an IRS...more

Holland & Knight LLP

U.S. Supreme Court Decision May Pave Way for Future IRS Lawsuits

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The U.S. Supreme Court recently rendered a unanimous opinion holding that the Anti-Injunction Act (AIA) did not block a lawsuit brought by CIC Services against the Internal Revenue Service (IRS), delivering an important...more

McDermott Will & Emery

Supreme Court Opens Door to APA Challenge of Overreaching IRS Information Reporting Regime

In CIC Services, LLC v. Internal Revenue Service, a unanimous US Supreme Court allowed CIC, a tax advisor, to proceed with a pre-enforcement challenge to the Internal Revenue Service’s (IRS) “reportable transaction” regime....more

Eversheds Sutherland (US) LLP

Supreme Court puts IRS on notice [2016-66] in CIC Services, LLC - The Anti-Injunction Act has its limits

On May 17, 2021, the Supreme Court held that the Anti-Injunction Act (AIA), section 7421(a) of the Code, does not preclude a pre-enforcement challenge to an IRS notice enforced through civil and criminal penalties. The AIA...more

Alston & Bird

Taxpayers Can Strike First: Supreme Court Allows Pre-Enforcement Challenges to Certain IRS Regulatory Actions

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Our Federal Tax Group examines a U.S. Supreme Court ruling that could give taxpayers greater leeway to challenge IRS regulatory schemes before the IRS takes enforcement action....more

Jones Day

Supreme Court Rules Tax Penalty Does Not Bar Pre-Enforcement Regulatory Challenge

Jones Day on

The Supreme Court held that a company may bring a pre-enforcement challenge under the Administrative Procedure Act ("APA") to an IRS reporting requirement backed by a tax penalty. On May 17, 2021, the U.S. Supreme Court...more

Freeman Law

Supreme Court Hands Tax Advisor Big Win in CIC Services, LLC v. IRS

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Federal tax cases against the IRS can be difficult. Even procedurally so. Under the pay-first, litigate-later rule, taxpayers are generally required, prior to filing suit against the United States: (1) to full pay the...more

ArentFox Schiff

Investigations Newsletter: Investment Bank To Pay Over $130 Million To Resolve Foreign Corrupt Practices Act and Fraud Allegations

ArentFox Schiff on

Deutsche Bank to Pay Over $130 Million to Resolve Foreign Corrupt Practices Act and Fraud Allegations - Deutsche Bank Aktiengesellschaft (Deutsche Bank) has agreed to pay more than $130 million to resolve the government’s...more

Dorsey & Whitney LLP

The Supreme Court - December 10, 2020

Dorsey & Whitney LLP on

Rutledge v. Pharmaceutical Care Management Assn., No. 18-540: Arkansas’ Act 900 regulates the price at which pharmacy benefit managers (“PBMs”) reimburse pharmacies for the cost of drugs covered by prescription-drug plans....more

Dorsey & Whitney LLP

The Supreme Court - June 4, 2018

Dorsey & Whitney LLP on

The Supreme Court of the United States issued five decisions today: Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Comm’n, No. 16-111: In 2012, a same-sex couple filed a complaint with the Colorado Civil Rights...more

Akin Gump Strauss Hauer & Feld LLP

Red Notice Newsletter - June 2017

ANTICORRUPTION DEVELOPMENTS - Linde Group Receives DOJ Declination Pursuant to FCPA Pilot Program - On June 16, 2017, German based chemical and gas company Linde Group’s American affiliates, Linde North America Inc....more

Rumberger | Kirk

United States Supreme Court Upholds Constitutionality of Criminal Breath Test Refusal Statutes

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The United States Supreme Court recently upheld the constitutionality of state statutes providing criminal penalties for the refusal to provide a breath test after an arrest for DUI, but held them unconstitutional when...more

Proskauer Rose LLP

Four Takeaways from the ABA Antitrust Section's 2016 Spring Meeting

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Antitrust practitioners, enforcers and industry professionals came together in Washington, D.C. for the 64th installment of the ABA Section of Antitrust Law's annual Spring Meeting. The Spring Meeting provides a look at the...more

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