Scott Michel to Moderate Criminal Tax Fraud and Tax Controversy Panel
Program: When the Company is the Target: Ethical and Other Issues
Event Sponsor: American Bar Association, 31st Annual National Institute on Criminal Tax Fraud & 4th Annual National Institute on Tax Controversy
The DOJ's Swiss Bank Program heralds a more global enforcement strategy aimed at financial institutions and other business entities perceived to have assisted Americans in engaging in tax crimes. Representing a company or its employees in a criminal tax investigation, or even a special "disclosure" program, poses multiple tactical, ethical and substantive challenges, especially if the client is non-U.S. and inconsistent foreign laws are involved. Aside from the core issue of what institutional conduct can violate U.S. law (especially if the entity is foreign-based), this panel will address the ethical questions of conflicts of interest, privilege, and confidentiality; broader issues such as cooperation and penalties; and key strategies for conducting internal investigations and resolving corporate criminal investigations.