Blog Posts in 2019

CPA Sentenced to 5 Years in Prison for Aiding in the Preparation of False Income Tax Returns

The Justice Department, as well as the Internal Revenue Service Criminal Investigation Division, vigorously enforce Title 26 U.S.C. §7206 (2), which is commonly known as the "Preparer" statute. This law makes it a felony that is punishable by imprisonment for up to 3 years, and a fine of not more than $100,000 for any person who willfully aids, assists, procures or advises the preparation or ...

John Doe Warrants: The IRS Playing Peek-A-Boo With Hidden Assets For International Tax Liabilities

On May 1, 2019, the Department of Justice (DOJ) announced that it had successfully petitioned a federal court to permit the Internal Revenue Service (IRS) to serve “John Doe” summonses upon several major banking institutions in the United States. Legal documents often use “John Doe” or “Jane Doe” when referring to people whose true names and other identifiers are unknown to law enforcement. The ...

Obstruction of Justice: A Criminal Statute That Can Be Used or Abused

Obstruction of justice crimes are contained in Chapter 73 of the federal criminal code. There are twenty-two separate violations that range from obstructing a person authorized to serve a judicial writ issued by a court of the United States to murdering a witness to prevent testimony. This blog will concentrate on three of the obstruction of justice statutes contained in Chapter 73 that impact ...

Federal Prosecution for False Statements to Government Agencies: Use and Abuse

With the Mueller investigation and prosecutions, we see the latest example of the broad use of Title 18, United States Code, Section 1001. Under this law, it is a crime to make a false statement in relation to any matter within the jurisdiction of the executive, legislative, or judicial branch of the government of the United States. It is also a violation of the false statement statute to cover up ...

Securities Fraud Criminal Prosecutions

Securities fraud is a broad term that applies to numerous federal and state civil and criminal statutes. Federal litigation resulting from securities fraud includes civil cases brought by the SEC, criminal cases brought by the Department of Justice, and private civil cases brought by victims of securities fraud. The Law Offices of Horwitz & Citro, P.A. represents individuals and companies who are ...

The Department of Justice Continues to Expand Its Reliance on Process Crimes, Which Means You Should Not Talk to Federal Authorities Without Experienced Counsel

Regardless of where you fall on the political spectrum, the Department of Justice continues to rely on process crimes more and more. Process crimes, like making false statements to federal investigators, obstructions of justice, and others, are often brought when prosecutors want to punish a person but cannot bring more serious charges because the serious charges are too difficult, if not ...

Kickbacks for Healthcare Professionals

Kickbacks are any type of financial incentive intended to influence the providing of healthcare. The federal Anti-Kickback Statute (AKS) makes it a crime to knowingly and willfully give or receive or offer to exchange anything of value in an effort to induce the referral of business that impacts a federal healthcare program. The AKS not only applies to doctors and pharmacists but also to those who ...

Understanding Healthcare Fraud

Healthcare fraud is the filing of false healthcare claims. It is easier than you think to be accused of this crime. Auditors, patients, members of your staff, and others can easily mistake proper billing for a crime. If you have been under investigation or arrested for healthcare fraud, your first response should be to contact a lawyer. Being charged with healthcare fraud is not the same as being ...

What To Know About Federal Plea Bargains

Plea bargaining in federal cases is not exactly the same as reaching a plea deal in a state case. There are different laws and rules that introduce certain considerations in federal cases. In addition, federal judges have wide discretion when it comes to imposing the actual sentence. Here are some important considerations for plea bargaining in federal cases. A Deal Is Not Always Final In the ...

IRS Used Data Analytics to Uncover $10 billion of Tax Fraud in 2018

The IRS is using data analytics to refine how it detects tax fraud. The success of this effort can be seen by a fourfold increase in Criminal Investigation Division's detection of tax fraud from 2017 to 2018. The reasons for the fourfold increase in detection of fraud stem from several factors: IRS criminal investigators are benefiting from the IRS movement towards more sophisticated analytical ...