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Full-Text Articles in Law
Choosing Which Rule To Break First: An In-House Attorney Whistleblower’S Choices After Discovering A Possible Federal Securities Law Violation, Naseem Faqihi
Fordham Law Review
The early twenty-first century has seen several instances of large-scale federal securities law violations—such as Enron, WorldCom, and the Bernie Madoff scandal—that have garnered widespread attention and heavily impacted the global economy. In each of these cases, whistleblowers tried to expose the underlying fraud. These and other scandals led to the enactment of new laws to protect whistleblowers who seek to expose these kinds of violations.
In-house attorneys are in a special position to discover, understand, and expose their organization’s federal securities violations. However, should in-house attorneys discover misconduct, and when deciding whether or not to take action, they must …
The Irs Under Siege, Tanina Rostain, Milton C. Regan
The Irs Under Siege, Tanina Rostain, Milton C. Regan
Georgetown Law Faculty Publications and Other Works
This is Chapter 1 of Confidence Games (MIT, 2014).
Confidence Games provides an account of the wave of tax shelters that occurred at the turn of the twenty-first century. During this period, some of America’s most prominent law and accounting firms created and marketed products that enabled the very rich—including newly minted dot-com millionaires—to avoid paying their share of taxes by claiming benefits not recognized by law. These abusive tax shelters bore names like BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG, Ernst & Young, BDO Seidman, the now defunct Jenkens & Gilchrist and Brown …
Tax Advisors And Conflicted Citizens, Milton C. Regan
Tax Advisors And Conflicted Citizens, Milton C. Regan
Georgetown Law Faculty Publications and Other Works
Thousands of lawyers are involved every day in advising clients outside of litigation. These lawyers counsel clients on how they can benefit from or avoid violating statutes, regulations, and other sources of law. How should we think about the obligations of the lawyer in this setting? This article argues that we should eschew a single prescriptive model of the advisor in favor of a pluralistic conception that bases responsibilities on the salient factors of the context in which the advisor operates.
The model of the advocate that suggests that the lawyer take a relatively aggressive approach to interpreting the legal …