Robert S. Greisman, former DBO Seidman former partner, pleads guilty. See the USAO SDNY press release here. The plea is to three counts - (i) the (ubiquitous) defraud / Klein conspiracy (18 USC § 371), (ii) tax evasion (§ 7201), and (iii) tax obstruction (§ 7212). The parts of the press release that addresses the big issue - the lie - previously discussed in the blogs here are:
Read more »
Friday, July 10, 2009
Wednesday, July 8, 2009
The UBS-U.S. Spat Over U.S. Taxpayer Information Continues
I do not use this blog as a daily rag of news events, but this one seems so significant that I am posting it. According to a New York Times article here, the Swiss Government threatens unilateral action to block any order of the U.S. district court in Florida with respect to the pending John Doe summons proceeding. The commotion continues. It seems that the Swiss Government is digging in to defend its franchise -- the right of its financial institutions to assist foreigners, including U.S. persons, to hide the cash from violation of the laws of their respective countries and to earn boatloads of money in doing so. I just wonder why other countries tolerate this type of behavior striking at the heart of the integrity of their internal processes? And, from the Swiss perspective, I would hope that the Swiss imagination of its reason for being is more, or better, than assisting foreign persons playing fast and loose with their own laws. Can the Swiss not make a living and contribution to the world community in other ways that do not require that they behave this way?
What's the difference between being raided by pirates and being raided by Switzerland? The easy answer before this latest dust-up was that you at least know when you are raided by pirates (their clothes, snarls, and eye patches give them away), but not by Switzerland (green eye-shades and stealth business trips are less noticeable). But, as they say, now we know. And they know we know. And, now the Swiss Government wants to participate in the type of conduct that, in criminal law terms, would be considered obstruction. Amazing!
What's the difference between being raided by pirates and being raided by Switzerland? The easy answer before this latest dust-up was that you at least know when you are raided by pirates (their clothes, snarls, and eye patches give them away), but not by Switzerland (green eye-shades and stealth business trips are less noticeable). But, as they say, now we know. And they know we know. And, now the Swiss Government wants to participate in the type of conduct that, in criminal law terms, would be considered obstruction. Amazing!
Monday, July 6, 2009
Houston Business & Tax Journal Symposium on Tax Evasion and White Collar Crime
Houston Business and Tax Journal
Volume 9 Part 2
The University of Houston Business and Tax Law Journal has published papers from a symposium on Tax Evasion as White Collar Crime. All of the papers are availble through the link above. The specific papers may be linked below:
Geraldine Szott Moohr, Introduction: Tax Evasion as White Collar Crime, 9 HOUS. BUS. & TAX L.J. 208 (2009) - available here. Professor Moohr offers a good introduction to the series. Readers might use her article as a good introduction to the other articles in order to determine where to focus their reading. Professor Moohr's bio is here.
Stuart P. Green, What Is Wrong with Tax Evasion? 9 HOUS. BUS. & TAX L.J. 221 (2009) - available here. Professor Green's Bio is here. Professor Green is the author of a prominent book on White Collar Crime -- STUART P. GREEN, LYING, CHEATING AND STEALING: A MORAL THEORY OF WHITE COLLAR CRIME (2007) (see here). Professor Green treats tax evasion in his book and again in the article.
Robert E. Davis & Danny S. Ashby, Federal Criminal Tax Enforcement in 2009: The Role of Criminal Tax Enforcement in the Federal “Voluntary” Self-Assessment and Payment Tax System, 9 HOUS. BUS. & TAX L.J. 237 (2009) - available here. Bob Davis' and Danny Ashby's bios are here and here.
John A. Townsend, Tax Obstruction Crimes: Is Making the IRS’s Job Harder Enough?, 9 HOUS. BUS. & TAX L.J. 260 (2009) Article available here; Appendix to article available here. Jack's bio is here.
Volume 9 Part 2
The University of Houston Business and Tax Law Journal has published papers from a symposium on Tax Evasion as White Collar Crime. All of the papers are availble through the link above. The specific papers may be linked below:
Geraldine Szott Moohr, Introduction: Tax Evasion as White Collar Crime, 9 HOUS. BUS. & TAX L.J. 208 (2009) - available here. Professor Moohr offers a good introduction to the series. Readers might use her article as a good introduction to the other articles in order to determine where to focus their reading. Professor Moohr's bio is here.
Stuart P. Green, What Is Wrong with Tax Evasion? 9 HOUS. BUS. & TAX L.J. 221 (2009) - available here. Professor Green's Bio is here. Professor Green is the author of a prominent book on White Collar Crime -- STUART P. GREEN, LYING, CHEATING AND STEALING: A MORAL THEORY OF WHITE COLLAR CRIME (2007) (see here). Professor Green treats tax evasion in his book and again in the article.
Robert E. Davis & Danny S. Ashby, Federal Criminal Tax Enforcement in 2009: The Role of Criminal Tax Enforcement in the Federal “Voluntary” Self-Assessment and Payment Tax System, 9 HOUS. BUS. & TAX L.J. 237 (2009) - available here. Bob Davis' and Danny Ashby's bios are here and here.
John A. Townsend, Tax Obstruction Crimes: Is Making the IRS’s Job Harder Enough?, 9 HOUS. BUS. & TAX L.J. 260 (2009) Article available here; Appendix to article available here. Jack's bio is here.
Subscribe to:
Posts (Atom)