Skip to Main Content

Niles Elber Discusses Criminal Sentencing Developments

July 31, 2014, Tax Notes Today

Tax Notes Today quoted Niles A. Elber regarding a recent webinar panel hosted by the American Bar Association. Panelists discussed the effects of Supreme Court decisions, such as Booker v. United States, on granting courts greater sentencing discretion when dealing with individuals convicted of tax crimes. For the complete article, please visit Tax Notes Today's website (subscription required).

Excerpt taken from the article "District Judge, U.S. Attorney Weigh In on Sentencing Factors" by Jaime Arora for Tax Notes Today.

With several sentences being appealed, such as that of Ty Warner, panelists wondered whether appeals courts may try to cut back on sentencing discretion at the district court level. Warner was sentenced to probation and community service despite his facing a prison sentence as long as five years following his conviction for tax evasion.

If a district court judge has clearly stated the reasons for a departure or variance from the sentencing guidelines, appellate courts will have a difficult time going against the discretion of the district judge, Schainbaum said.

However, Niles A. Elber of Caplin & Drysdale said that it will likely depend on the circuit where the case is being appealed. Some courts are more hands-off than others, he said.


About Caplin & Drysdale
Celebrating our 55th Anniversary in 2019, Caplin & Drysdale continues to be a leading provider of legal services to corporations, individuals, and nonprofits throughout the United States and around the world. We are also privileged to serve as legal advisors to accounting firms, financial institutions, law firms, and other professional services organizations.

The firm's reputation over the years has earned us the trust and respect of clients, industry peers, and government agencies. Moreover, clients rely on our broad knowledge of the law and our keen insights into their business concerns and personal interests. Our lawyers' strong tactical and problem-solving skills -- combined with substantial experience handling a variety of complex, high stakes, matters in a boutique environment -- make us one the nation's most distinctive law firms.

With offices in New York City and Washington, D.C., Caplin & Drysdale's core practice areas include:
For more information, please visit us at
Washington, DC Office:
One Thomas Circle NW
Suite 1100
Washington, DC 20005
New York, NY Office:
295 Madison Avenue
12th Floor
New York, NY 10017


This communication does not provide legal advice, nor does it create an attorney-client relationship with you or any other reader. If you require legal guidance in any specific situation, you should engage a qualified lawyer for that purpose. Prior results do not guarantee a similar outcome.

Attorney Advertising
It is possible that under the laws, rules, or regulations of certain jurisdictions, this may be construed as an advertisement or solicitation.
© 2022 Caplin & Drysdale, Chartered
All Rights Reserved.

Related Professionals

Related Practice Area(s)