2012 ABA 29th Annual National Institute on Criminal Tax Fraud and Second National Institute on Tax Controversy

Criminal Tax Workshop: The Basics
(Lawrence S. Horn – Speaker)

The Criminal Tax Workshop (The Basics) is designed to provide practical tips and suggestions for practitioners having some tax controversy experience, although little or no experience in the criminal tax arena.  Learn defensive strategies and techniques involved in a sensitive issue civil examination, proper engagement and attorney-client privilege limitations for the Kovel accountant, anticipating the criminal referral, what to do when the IRS Special Agents first contact the taxpayer or preparer, representation of a target, subject or witness in a criminal investigation, requesting and what to anticipate in the Department of Justice conference, jury or non-jury considerations, procedural and trial issues every criminal tax attorney should know, the relationship between DOJ Tax Division and the various U.S. Attorneys Offices, making willfulness the defining trial issue, when to fight tax loss and how to do so effectively, determining the tax loss, plea negotiations, sentencing strategies, understanding the sentencing guidelines, cooperation and the 5K, relevant conduct, and dealing with the IRS examination after resolving the criminal matter (or the matter is resolved for you), etc.  The Workshop will include a “Criminal Tax Toolkit” of ideas and practice tips provided by some of the most experienced criminal tax practitioners in the country.

Restitution in Sentencing and Civil Tax Issues
(Richard J. Sapinski – Speaker)

This panel will discuss civil tax issues that arise in criminal sentencing, including calculation of income, unclaimed deductions, tax due and inclusion of state tax in relevant conduct.  The panel will also address the calculation, assessment and collection of criminal restitution under IRC §6201.