Scott Michel Moderates Panel on IRS and DOJ Declining Prosecution at ABA Criminal Tax Fraud & Tax Controversy Institute
Program: Getting To "No": What Works and What Doesn't Work to Get the IRS and DOJ to Decline Prosecution
Event Sponsor: ABA Criminal Tax Fraud & Tax Controversy Institute
The surest way to win a criminal prosecution is not to have it brought at all. The government may decline to seek an indictment based on discretionary factors as well as the evidence. This panel will consider issues ranging from when to come forward and what is most likely to be persuasive in seeking declination.