Publication Detail

High Court Rejects Effort to Criminalize Broad Swaths of Business Conduct via the Tax Code
Topic: Corporate Criminal Liability
By David Debold, a partner with Gibson, Dunn & Crutcher LLP in its Washington, DC office.
Legal Opinion Letter, May 18, 2018, 2 pages
Download a PDF of the Publication
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Publication Summary:

Prosecutorsí attempt to convict a small business owner of violating a catch-all provision of the federal tax code without proving criminal intent met with disapproval from an ideologically diverse group of Supreme Court justices, a positive sign for those concerned with overcriminalization.
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