White Collar Principal Peter Hardy Serves on Corporate Criminal Tax Panel at ABA Conference on Dec. 11
December 11, 2014
On December 11, Internal Investigations & White Collar Defense Principal Peter D. Hardy served on a panel discussion at the American Bar Association's (ABA) Criminal Tax Fraud and Tax Controversy 2014 in Las Vegas, NV.
The Department of Justice's (DOJ) 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.
The panel discussion, "When the Company is the Target: Ethical and Other Issues," addressed:
- The core issue of what institutional conduct can violate U.S. law (especially if the entity is foreign-based)
- The ethical questions of conflicts of interest, privilege, and confidentiality
- Broader issues such as cooperation and penalties
- Key strategies for conducting internal investigations and resolving corporate criminal investigations
The 31st Annual National Institute on Criminal Tax Fraud is the annual gathering of the criminal tax defense bar combined with the Fourth Annual National Institute on Tax Controversy. This program brings together high-level government representatives, judges, corporate counsel, and private practitioners engaged in all aspects of tax controversy, tax litigation, and criminal tax defense.