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The Tax Man Cometh
The fact that FCPA violations carry the risk of significant U.S. tax law consequences is important throughout the year. Indeed, the tax consequence of FCPA violations is an issue U.S. law enforcement personnel are highlighting, as indicated by case filings and appearances by representatives of the Internal Revenue Service (IRS) at FCPA conferences. (At the January 2012 “FCPA Boot Camp” hosted by the American Conference Institute in Houston, Clarissa M. Balmaseda, a Special Agent in Charge of IRS Criminal Investigation in the Northern District of California, signaled the IRS's newfound willingness to step into the FCPA arena. American Conference Institute, “FCPA Boot Camp” at 4 (Jan. 2012) (on file with author). Another IRS representative, Debra Meyer, a Senior Agent in International Operations in the District of Oregon, spoke on the IRS' role in FCPA enforcement at the American Conference Institute's FCPA conference for the pharmaceutical, medical device and life sciences industry in May 2012. See American Conference Institute, “FCPA & Anti-Corruption for the Life Sciences” (May 2012) (on file with author).)
Introduction
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.