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Sentencing Law and Policy: Blakely in Appellate Courts

Sentencing Law and Policy: Blakely in Appellate Courts
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Supreme Court Restricts The Scope Of The Aggravated Identity Fraud Statute - White Collar Crime, Anti-Corruption & Fraud

Earlier this month, the Supreme Court of the United States decided Dubin v. United States, No. 22-10, 2023 WL 3872518, at 1 (U.S. June 8, 2023), in favor of the defendant. Justice Sonia Sotomayor wrote. ....

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Fourth Circuit Rules on Proper Mail Methods for Taxes

The US Court of Appeals for the Fourth Circuit Pond v United States addresses how a taxpayer can prove delivery of a filing where the IRS disputes physical delivery. Taxpayers should file documents with the IRS using USPS certified or registered mail. ....

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Supreme Court Rules On Identity Fraud

Supreme Court’s decision, aggravated identity theft as set forth in 18 U.S.C.1028A a 1 can apply only when actual use of identity is focus of criminal activity, ....

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With the IRS, Mail Delivery Counts! | McDermott Will & Emery

Over the years, case law has developed around when a mail delivery method is acceptable to prove that a tax filing was made. The US Court of Appeals for the Fourth. ....

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