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SelectedWorks

Marla S. Carew

2009

Criminal Law and Procedure

Articles 1 - 2 of 2

Full-Text Articles in Law

Discretion And Deterrence In Tax Sentencing After Rita, Gall And Kimbrough - Opportunities For Alternative Sentences And Potential Abuses, Marla S. Carew Jul 2009

Discretion And Deterrence In Tax Sentencing After Rita, Gall And Kimbrough - Opportunities For Alternative Sentences And Potential Abuses, Marla S. Carew

Marla S. Carew

"Discretion and Deterrence in Tax Sentencing after Rita, Gall and Kimbrough - Opportunities for Alternative Sentences and Potential Abuses" is a rare, comprehensive look at the Sentencing Guidelines as applied specifically to tax (not general white collar) sentencing cases, including application through the 2009 Tomko opinion, and the public policy and legislative intent issues raised by sentencing criminal tax defendants in the early 21st Century.


Discretion And Deterrence In Tax Sentencing After Rita, Gall And Kimbrough - Opportunities For Alternative Sentences And Potential Abuses, Marla S. Carew Jun 2009

Discretion And Deterrence In Tax Sentencing After Rita, Gall And Kimbrough - Opportunities For Alternative Sentences And Potential Abuses, Marla S. Carew

Marla S. Carew

The Supreme Court's opinions regarding the Sentencing Guidelines, availability of judicial discretion in sentencing, and the goals of specific and general deterrence have changed the landscape of criminal tax sentencing since Booker, Rita, Gall and Kimbrough.