Criminal Law Commons^™

Does "Proceeds" Really Mean "Net Profits"? The Supreme Court's Efforts To Diminish The Utility Of The Federal Money Laundering Statute, Jimmy Gurule

Jimmy Gurule

No abstract provided.

"Shut Up. Pay More. This Is What You Voted For." Why You Don't See Me At San Francisco's Hall Of Justice., David D. Butler

David D. Butler

This 2,285 essay combines California's often violent history with European and American high and low culture to explain my decision to leave San Francisco in the 1970's and to study and practice law in other states. At the time, I was platflorm man (operator) on the 30 Stockton electric trolley through South of Market, the Financial District, Chinatown, Pacific Heights, and the Marina. Nevertheless, at the time the Nation of Islam had at least one armed group, the Zebra killers, murdering Whites, often slowly with machetes. I joined the White, Middle-Class, Taxpaying majority in their diaspora to safer places. My …

Are Cryptocurrencies Super Tax Havens?, Omri Marian

Michigan Law Review First Impressions

Virtual currencies are online payment systems that may function as real currencies but are not issued or backed by central governments. As demonstrated by recent events, virtual currencies present regulators with significant challenges. On May 23, 2013, the U.S. federal government brought an indictment against the operators of Liberty Reserve, a popular virtual currency, charging the operators with money laundering and operating an unlicensed money-transmitting business. The same month, the Government Accountability Office ("GAO") made public a report exploring the potential tax-compliance risks associated with virtual currencies and economies. Legislators have also taken particular interest in one type of virtual …

An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson Dr.

Valencia T Johnson

This paper is to critique a thesis titled An Exploratory Study of Investment Compliance Management in the Enron Collapse (2013). This thesis can be found on the IBLS database, and on the Thomas Jefferson School of Law record database. This paper mentions the Enron scandal that played a major role in shaking investors’ and stakeholders’ confidence, in part because the corporation’s administrators were able to conceal its losses for nearly five years. This thesis examines the history of Enron and describes the circumstances leading up to its collapse in 2001, paying particular attention to the violation of corporate governance laws …

Zappers & Employment Tax Fraud, Richard Thompson Ainsworth

Faculty Scholarship

Beyond the grey area of worker misclassifications and general employment tax irregularities there are darker employment relationships where workers are intentionally paid in cash “off-the-books” or “under-the-table.” Grey employment relationships present civil enforcement issues that may become criminal; darker-relationships are criminal from the beginning. Zappers are found on the dark side.

Zappers are fraud-technologies that automatically (and remotely) skim cash from electronic cash registers (ECRs) or back room point of sales (POS) systems. Globally, tax auditors are finding that Zappers frequently provide the cash that is used to compensate “under-the-table” workers. In fact, a Zapper appears to be at the …