Criminal Tax Bulletin Index 200142003: Three years of criminal tax case topics

View official IRS release (PDF)

Plain-English summary

This IRS Criminal Tax Bulletin Index is a reference list for case summaries published in the bulletin during 1998, 1999, and 2000. It is organized by statutory provisions, constitutional issues, and other criminal tax topics. Each entry gives a case name or citation, the issue discussed, and the bulletin issue in which the item appeared. The document is informational and states that it is not a directive. It does not resolve a taxpayer's request or issue a case specific tax determination.

Ruling snapshot

• Question: Where can readers find criminal tax bulletin items from 1998 through 2000 by subject and case?
• Outcome: Reference index; no case specific ruling.
• Key authorities: IRC §§ 7201, 7202, 7203, 7206, 7212, 7609, among the provisions listed in the index.

Full text (IRS public release)

__________________
Number: 200142003
CT-125471-01
Release Date: 10/19/2001
UILN: 9999.98-00
CC:CT
May 24, 2001

Criminal Tax Bulletin Index
Department of the Treasury
Internal Revenue Service

Office of Chief Counsel

CRIMINAL TAX DIVISION

April 2001
This bulletin is for informational purposes. It is not a directive.

CRIMINAL TAX BULLETIN INDEX 1998/1999/2000

This is a year end summary of Criminal Tax Bulletin Items for calendar years 1998, 1999, and 2000.

If you’re like us, you tend to remember that an article appeared in one of the issues of the Bulletin, but you cannot remember which one. Thus, this three-year alphabetical Index, which is arranged by subject matter and issues, contains cases that appeared in the past three years’ Bulletins.
The Index will be updated each year so that at any given time, you will have the three most recent years.

I. STATUTORY PROVISIONS

Case Name & Citation Issue Bulletin

26 U.S.C. § 7201

Brooks Good Faith Defense 06/99
174 F.3d 950 (8th Cir. 1999)

D’Agostino Shareholder Diversion Of Corporate Funds Of 06/98
145 F.3d 69 (2d Cir. 1998)
Corporation Having No Earnings and Profits

Mounkes Cash On Hand Must Be Established With 04/00
204 F.3d 1024 (10th Cir. 2000)
Reasonable Certainty

Silkman Tax Evasion - Jury Must Decide All Elements 12/98
156 F.3d 833 (8th Cir. 1998)

Wright 211 F.3d 898 (5th Cir. 2000)
Tax Deficiency

Page 2

Case Name & Citation Issues Bulletin

Does Not Include Interest And Penalties 06/00

26 U.S.C. § 7202

Anglin Statute Of Limitations 04/99
999 F.Supp. 1378 (D. Haw. 1998)

Thayer Employee Withholding 03/00
201 F.3d 214 (3d Cir. 1999)

26 U.S.C. § 7203

McCaffrey Willfulness 08/99
181 F.3d 854 (7th Cir. 1999)

26 U.S.C. §§ 7206 (1) and (2)

Bilbrey Willfulness 02/99
82 A.F.T.R. 2d (RIA) (6th Cir. 1998)
(unpublished)

Bok Earnings And Profits 12/98
156 F.3d 157 (2d Cir. 1998)

Cooper Sanctions For Frivolous Appeal 06/99
170 F.3d 980 (7th Cir. 1999)

In Re: Larry Howard Minkoff No Estoppel From Tax Loss Stipulated In Plea 03/00
43 Collier Bankr. Cas. 2d (MB) 968
(Bankr. D. Kan. Dec. 6, 1999)

Ladum False Schedule C Is Within The Meaning Of 06/98
141 F.3d 1328 (9th Cir. 1998)
26 U.S.C. § 7206(1)

McKee Clear Indication of Fraud v. First Indication of 12/99
192 F.3d 535 (6th Cir. 1999)
Fraud

Neder Eleventh Circuit’s Application Of Gaudin 06/98
136 F.3d 1459 (11th Cir. 1998)

Neder Failure To Submit Issue Of Materiality To Jury 08/99
527 U.S. 1 (1999)
Held Harmless Error

Peters Clear Indication Of Fraud And Constructive 10/98
153 F.3d 445 (7th Cir. 1998)
Dividends

Pirro Failure To Report Ownership Interest In 06/00
212 F.3d 86 (2d Cir. 2000)
S Corporation Insufficient For Criminal Charge

Scarberry Filing Status Is Material 04/00
No. 99-6234, 2000 U.S. App. LEXIS
3239 (10th Cir. Mar. 2, 2000)
(unpublished)

Page 3

Case Name & Citation Issues Bulletin
Scholl Materiality - Uchimura Narrowed 04/99
166 F.3d 964 (9th Cir. 1999)

Shetty Net Worth Analysis 02/98
130 F.3d 1324 (9th Cir. 1997)

26 U.S.C. § 7212

Bowman Omnibus Clause - Kassouf Limited 06/99
173 F.3d 595 (6th Cir. 1999)

Kassouf 26 U.S.C. § 7212(a), Omnibus Clause, Requires A 06/98
144 F.3d 952 (6th Cir. 1998)
Pending IRS Proceeding Or Investigation Of Which
The Defendant Is Aware

Kelly Caceres Issue, Willfulness And Statute Of 08/98
147 F.3d 172 (2d Cir. 1998)
Limitations In Regard To U.S.C. § 7212(a)

26 U.S.C. § 7609

Jose Summons Enforcement 02/98
131 F.3d 1325 (9th Cir. 1997)

18 U.S.C. § 287

Burdix-Dana Statute Of Limitations 10/98
149 F.3d 741 (7th Cir. 1998)

Cordero Obviousness Not A Defense For Materiality 04/00
No. 99-1363, 2000 U.S. App. LEXIS 810
(2d Cir. Jan. 21, 2000)(unpublished)

Foster Omission Of Jury Instruction On Materiality Is 12/00
229 F.3d 1196 (5th Cir. 2000) Harmless Error

Franklin False Refund Claims 02/99
82 A.F.T.R. 2d (RIA) 7140
(6th Cir. 1998)(unpublished)

Nash Materiality Not An Element Of § 287 06/99
175 F.3d 429 (6th Cir. 1999)

18 U.S.C. § 371

Adkinson Concealment of Bank Fraud Proceeds Is Insufficient 12/98
158 F.3d 1147 (11th Cir. 1998) Evidence Of Klein Conspiracy

Ames Espionage Income 08/99
112 T.C. 304 (1999)

Beaty Double Jeopardy 08/98
147 F.3d 522 (6th Cir. 1998)

Page 4

Case Name & Citation Issues Bulletin
Statute Of Limitations
08/98

Ely
140 F.3d 1089 (5th Cir. 1998)

18 U.S.C. § 1001

Mandanici Gaudin Does Not Apply Retroactively On Collateral 04/00
205 F.3d 519 (2d Cir. 2000) Review

Money Laundering & Currency Crimes

Ables Transaction Affecting Interstate Commerce 06/99
167 F.3d 1021 (6th Cir. 1999)

Akintobi Valueless Checks Obtained By Fraud Are 12/98
159 F.3d 401 (9th Cir. 1998) "Proceeds"

Ben Zvi No SUA Conviction Required 04/99
168 F.3d 49 (2d Cir. 1999)

Butler Bankruptcy Fraud Is Complete At Point Of 06/00
211 F.3d 826 (4th Cir. 2000) Concealment

Cabrales Money Laundering Venue Options 08/98
524 U.S. 1 (1998)

Cefaratti Depositing Checks From Fraud Scheme Constitutes 10/00
221 F.3d 502 (3d Cir. 2000) Money Laundering

Christo Check Kiting Scheme Not Money Laundering 02/98
129 F.3d 578 (11th Cir. 1997)

Coronado v. Bankatlantic Corp, Inc. Bank’s Disclosure Protected By Immunity Provision 12/00
222 F.3d 1315 (11th Cir. 2000) of Annunzio-Whylie Act

Davis Commingled Funds 10/00
226 F.3d 346 (5th Cir. 2000)

Ladum Bankruptcy Fraud As An SUA 06/98
141 F.3d 1328 (9th Cir. 1998)

Majors Transfer Of Proceeds To Third Party Constitutes 03/00
196 F.3d 1206 (11th Cir. 1999) Concealment

Mankarious Money Laundering Offense Completed Upon 10/98
151 F.3d 694 (7th Cir. 1998) Receipt Of Predicate Offense Proceeds, Even Though Acts Comprising Predicate Offense Not Yet Completed

Page 5

Case Name & Citation Issues Bulletin
Morelli Taxes Embezzled - Proceeds of Wire Fraud 06/99
169 F.3d 798 (3d Cir. 1999)

Unanimity Of Intent
08/98

Navarro
145 F.3d 580 (3d Cir. 1998)

Norman Meaning Of "Concealment" In 08/98
143 F.3d 375 (8th Cir. 1998) 18 U.S.C. § 1956(a)(1)(B)(1)

Prince Funds are Proceeds Of Wire Fraud At Moment 08/00
214 F.3d 740 (6th Cir. 2000) Victims Wire Money To Third Parties

Reed Intent To Commit Money Laundering 06/99
163 F.3d 984 (6th Cir. 1999)

Shoff Concealment 10/98
151 F.3d 889 (8th Cir. 1998)

Stephenson Spending Of SUA Proceeds 08/99
183 F.3d 110 (2d Cir. 1999)

Trapilo Defrauding Foreign Government Of Taxes May 02/98
130 F.3d 547 (2d Cir. 1997) Violate United States Wire Fraud Statute 04/98

Trost Proceeds "Involved In" The Offense 12/98
152 F.3d 715 (7th Cir. 1998)

Zanghi Intent To Evade Taxes 10/99
189 F.3d 71 (1st Cir. 1999)

II. CONSTITUTIONAL ISSUES

Fourth Amendment

Berger Contract With Media For Film Footage Of Search 02/98
129 F.3d 505 (9th Cir. 1997) Warrant

Bond Physical Manipulation Of Detainee’s Baggage 06/00
120 S. Ct. 1462 (2000)
Constitutes Illegal Search

Carey Search Of Computer Records 06/99
172 F.3d 1268 (10th Cir. 1999)

Castro Inventory Search Cannot Be The Basis For A 02/98
129 F.3d 752 (5th Cir. 1997) Pretextual Search For Narcotics

Chaar 137 F.3d 359 (6th Cir. 1998) Telephonic

Page 6

Case Name & Citation Issues Bulletin
Search Warrant 04/98 Cooper
133 F.3d 1394
(11th Cir.
1998)

Car Renter’s Reasonable Expectation Of 04/98 Conn v.
Privacy
Gabbert
526 U.S. 286
(1999)

Search Of Attorney’s Person 06/99 De La Paz
43 F. Supp. 2d
370 (S.D. N.Y.,
Mar. 26, 1999)

Answering Phone Without Warrant 06/99 Dickerson
120 S. Ct. 2326
(2000)

Miranda Governs Admissibility Of 08/00 Dickerson
Custodial Interrogation Statements, Not
166 F.3d 667
18 U.S.C. § 3501
(4th Cir. 1999)

Particularity Requirement And Good 04/99 Dortch
Faith Exception
199 F.3d 193
(5th Cir. 1999)

Extended Detention For Canine Sniff 03/00 Flippo v. West
Violates Fourth Amendment
Virginia
120 S.Ct. 7
(1999)

Murder Scene Exception To Warrant 12/99 Florida v. J. L.
Requirement
120 S. Ct. 1375
(2000)

Anonymous Tip Alone Insufficient To 04/00 Florida v.
Justify Stop
White
526 U.S. 559
(1999)

No Search Warrant Required To Seize 08/99 Ford
Automobile For Civil Drug Forfeiture
184 F.3d 566
(6th Cir. 1999)

Permeated With Fraud/Inevitable 08/99 Goldsmith
Discovery
183 F.3d 659
(7th Cir. 1999)

Page 7

Case Name & Citation Issues Bulletin
Roadblocks To Catch Drug Offenders 10/99 Green
178 F.3d 1099
(10th Cir.
1999)

Jurisdiction - Execution of Search 08/99 Hernandez-
Warrant
Zuniga
215 F.3d 483
(5th Cir. 2000)

Bus Company Consent Renders Search Of 08/00 Hotal
Bus Constitutional
143 F.3d 1223
(9th Cir. 1998)

Anticipatory Search Warrants Must 08/98 Huguenin
Identify Triggering Event
154 F.3d 547
(6th Cir. 1998)

Pretextual Motor Vehicle Stop 10/98 Illinois v.
Wardlow
120 S. Ct. 673
(2000)

Unprovoked Flight From Police In High 03/00 In re: Grand
Crime Area Justifies Stop
Jury
Investigation
Concerning
Solid State
Devices, Inc. and Unisem
International
130 F.3d 853
(9th Cir. 1997)

Permeated By Fraud 02/98 Johnson
171 F.3d 601
(8th Cir. 1999)

Narcotics Profile 06/99 Knowles v.
Iowa
525 U.S. 113
(1998)

Search Incident To Citation 02/99 Kyllo
190 F.3d 1041
(9th Cir. 1999)

Thermal Scan Of Home 12/99 Madoch
149 F.3d 596
(7th Cir. 1998)

Page 8

Case Name & Citation Issues Bulletin
Miranda Warnings 08/98 Maryland v.
Dyson
527 U.S. 465
(1999)

Lack Of Exigency/Automobile Exception 08/99 Mays v.
Dayton
134 F.3d 809
(6th Cir. 1998)

Application Of Brady Standards To 04/98 McIver
Search Warrant Affidavit Was Clearly
186 F.3d 1119
Erroneous
(9th Cir. 1999)

Tracking Device On Suspect’s Vehicle 10/99 Redmon 117 F.3d 1036
(7th Cir. 1997) vacated, reh’g en banc granted, 138
F.3d 1109
(7th Cir. 1998)

Warrantless Search Of Garbage Cans 06/98 Simons
206 F.3d 392
(4th Cir. 2000)

Warrantless Search Of Employee 04/00 Stefonek
Computer
179 F.3d 1030
(7th Cir. 1999)

Search Warrant’s Lack Of Particularity 08/99 Upham 168 F.3d 532
(1st Cir. 1999)

Warrant For Computer Equipment 04/99 Wilson v.
Layne
526 U.S. 603
(1999)

Media Presence-Execution Of Search 08/99 Wyoming v.
Warrant
Houghton
526 U.S. 295
(1999)

Search of Passenger's Belongings In A 06/99
Car

Fifth Amendment

Page 9

Case Name & Citation Issues Bulletin
87 Blackheath Road No Right to Counsel In Civil Forfeiture 03/00
201 F.3d 98 (2d Cir. 2000)

Balsys Fifth Amendment Privilege Against Compelled 08/98
119 F.3d 122 (2d Cir. 1997) rev’d, Self-Incrimination Is Not Available When Claiming
524 U.S. 666 (1998)
Fear Of Foreign Prosecution

Bickham Lincoln-Mercury Inc. Double Jeopardy 04/99
168 F.3d 790 (5th Cir. 1999)

Harrison Pre Indictment Investigation And Right To Counsel 08/00
213 F.3d 1206 (9th Cir. 2000)

Hubbell Derivative Use of Evidence Precluded After Grant 08/00
120 S. Ct. 2037 (2000)
Of Immunity

Hubbell Self Incrimination And Immunity 04/99
167 F.3d 552 (D.C. Cir. 1999)

Hudson Double Jeopardy - Halper Methodology Disfavored 02/98
522 U.S. 93 (1997)

Louis v. Commissioner Double Jeopardy/Excessive Fines 06/99
170 F.3d 1232 (9th Cir. 1999)

Mitchell 5th Amendment Privilege At Sentencing 06/99
526 U.S. 314 (1999)

Pi Superceding Indictment Not Barred By Double 06/99
174 F.3d 745 (6th Cir. 1999) Jeopardy Or Res Judicata

Sixth Amendment

Albanese Prosecutorial Misconduct 12/99
195 F.3d 389 (8th Cir. 1999)

Doherty Bruton And Right To Cross Examination 12/00
233 F.3d 1275 (11th Cir. 2000)

Gomez Absent Codefedants’ Custodial Statements 10/99
191 F.3d 1214 (10th Cir. 1999)

Gray v. Maryland Redacted Confession Fails To Satisfy Confrontation 04/98
523 U.S. 185 (1998)
Clause

Hayes Sixth Amendment And Grand Jury Targets 10/99
190 F.3d 939 (9th Cir. 1999)

Lilly v. Virginia Nontestifying Accomplice’s Inculpating Statements 08/99
527 U.S. 116 (1999)

Logan Bruton And Redacted Confession 06/00
210 F.3d 820 (8th Cir. 2000)

Page 10

Case Name & Citation Issues Bulletin
Plitman Waiver Of Client’s Right To Confrontation 12/99
195 F.3d 59 (2d Cir. 1999)

Register Disqualification Of Chosen Counsel 10/99
182 F.3d 820 (11th Cir. 1999)

III. DEFENSES

Brogan "Exculpatory No" Doctrine 02/98
522 U.S. 398 (1998)

Gandy Agents Acting In Good Faith Not Liable For 12/00
234 F.3d 281 (5th Cir. 2000) Disclosure

Jones Government Has Burden To Show Good Faith For 08/00
207 F.3d 508 (8th Cir. 2000) Disclosure Defense

Knottnerus Voluntary Disclosure 04/98
139 F.3d 558 (7th Cir. 1998)

IV. PRIVILEGES

Ackert Attorney-Client Privilege 04/99
169 F.3d 136 (2d Cir. 1999)

Adlman Work Product Doctrine 06/98
134 F.3d 1194 (2d Cir. 1998)

Dakota No Attorney-Client Privilege Between Tribal 03/00
197 F.3d 821(6th Cir. 1999) Counsel and Tribal Member

Frederick Attorney-Client, Work Product Privileges 06/99
182 F.3d 496 (7th Cir. 1999) Inapplicable To Accountant

In re Grand Jury Proceedings Psychotherapist-Patient Privilege 10/99
(Violette)
183 F.3d 71 (1st Cir. 1999)

In re Grand Jury Subpoena No Attorney-Client Privilege If Client Divulged 04/00
204 F.3d 516 (4th Cir. 2000) Confidential Communication

In re Grand Jury Subpoena Crime Fraud Exception 10/00
223 F.3d 213 (3d Cir. 2000)

In re Sealed Case Crime Fraud Exception 10/00
223 F.3d 775 (D.C. Cir. 2000)

In Re Three Grand Jury Subpoenas Acts Of Production Privilege
10/99
United States v. John Doe #1,
John Doe #2, John Doe #3
185 F.3d 326 (2d Cir. 1999)

Smith No Media Work Product Privilege 04/98
135 F.3d 963 (5th Cir. 1998)

Page 11

Case Name & Citation Issues Bulletin
Swidler & Berlin and James Hamilton Attorney-Client Privilege Survives The Client 08/98
524 U.S. 399 (1998)

V. FEDERAL RULES OF EVIDENCE

Ames Discovery Of CRL 08/99
112 T.C. 304 (1999)

Bray Use Of Summaries At Trial 06/98
139 F.3d 1104 (6th Cir. 1998)

Attorney’s Admissions To Special Agent
08/99

Bridges
46 F. Supp. 2d 462 (E.D. Va. 1999)

Burch Waiver Of Federal Rules As Part Of Plea 12/98
156 F.3d 1315 (D.C. Cir. 1998)
Agreement

Chmielewski Unfiled Tax Returns Admissible For Willfulness 10/00
218 F.3d 840 (8th Cir. 2000)

Cordoba Unstipulated Polygraph Evidence Properly 03/00
194 F.3d 1053 (9th Cir. 1999)
Excluded

Dickerson 18 U.S.C. § 3501 - Admissibility Of Confessions 04/99
166 F.3d 667 (4th Cir. 1999)

Gallardo-Mendez Guilty Pleas Cannot Be Used As Collateral Estoppel 10/98
150 F.3d 1240 (10th Cir. 1998)
In Subsequent Criminal Case

Goebel v. Denver and Rio Grande Daubert analysis Required For Admissibility Of 08/00
Western Railroad Co.
Expert Scientific Evidence
215 F.3d 1083 (10th Cir. 2000)

Hankey Expert Testimony Admissible To Show Bias 04/00
203 F.3d 1160 (9th Cir. 2000)

Kumho Tire Co. v. Carmichael Expert Testimony 06/99
526 U.S. 137 (1999)

Marsh Hearsay Evidence Admitted Without A Proper 08/98
144 F.3d 1229 (9th Cir. 1998)
Limiting Instruction

McLaughlin Witness Affiliated With Adverse Party 02/99
No. 95-CR-113, 1998 U.S. Dist. LEXIS
18588 (E.D. PA, Nov. 19, 1998)

Moses Hearsay Exception 08/98
148 F.3d 277 (3d Cir. 1998)

Page 12

Case Name & Citation Issues Bulletin
Noah Federal Rule of Evidence 404(b) 02/98
130 F.3d 490 (1st Cir. 1997)

Queen Admissibility Of Prior Bad Acts 04/98
132 F.3d 991 (4th Cir. 1997)

Smith Acquittal Instruction Is Not Required When 10/98
145 F.3d 458 (1st Cir. 1998)
Evidence Of Acquitted Conduct Is Introduced

Spicer v. Roxbury Correctional Suppression Of Brady Material 12/99
Institute
194 F.3d 547 (4th Cir. 1999)

Strickler v. Greene Non-Disclosure Of Impeachment Evidence 08/99
527 U.S. 263 (1999)

Sudikoff Discovery Under Brady/Giglio 06/99
36 F. Supp. 2d 1196 (C.D. Cal. 1999)

Thomas Entrapment Defense Permits Introduction Of 04/98
134 F.3d 975 (9th Cir. 1998)
Defendant’s Prior Criminal Record

VI. FEDERAL RULES OF CRIMINAL PROCEDURE

Bridges Attorney’s Admissions To Special Agent 08/99
46 F. Supp. 2d 462 (E.D. Va. 1999)

Fed. R. Crim. Pr. 32.2 New Rule 10/99

Symington Dismissal Of Juror During Deliberations 10/99
195 F.3d 1080 (9th Cir. 1999)

VII. FORFEITURE

$129,727 Government’s Burden Of Proof For Allocation Held 02/98
129 F.3d 486 (9th Cir. 1997)
Constitutional

$133,735.30 Seized From U.S. Bancorp Interest Rate On Seized Property
06/98
139 F.3d 729 (9th Cir. 1998)

$273,969.04 U.S. Currency Double Jeopardy And Excessive Fines 04/99
164 F.3d 462 (9th Cir. 1999)

$359,500 in U.S. Currency Knowledge Requirement 12/98
25 F. Supp.2d 140 (W.D. N.Y. 1998)

$515,060.42 in U.S. Currency (Hurst) Interest On Seized Funds
08/98
152 F.3d 491 (6th Cir. 1998)

$15,270,885.69 Formerly on Deposit in Identity Of Victim In Foreign Tax Evasion
12/00
Account No. 8900261137
Irrelevant To Prove § 1956 Violation
2000 U.S. Dist. LEXIS 12602 (S.D.N.Y.
August 25, 2000)(unpublished)

Page 13

Case Name & Citation Issues Bulletin
408 Peyton Road Seizure of Realty Not Physically Intrusive 02/99
162 F.3d 644 (11th Cir. 1998)

817 N.E. 29th Drive Real Property Not Divisible 08/99
175 F.3d 1304 (11th Cir. 1999)

3814 NW Thurman St. Excessive Fines - Eighth Amendment 04/99
164 F.3d 1191 (9th Cir. 1999)

One 1997 Mercedes E420 Conveyance Forfeiture Statute 08/99
175 F.3d 1129 (9th Cir. 1999)

One 1995 Toyota Pickup Truck Excessive Fines Clause 12/98
718 A.2d 558 (D.C. C.A. 1998)

One Toshiba Color Television Notice 08/00
(McGlory)
213 F.3d 147 (3d Cir. 2000)

Ahmad Civil Forfeiture And Excessiveness 10/00
213 F.3d 805 (4th Cir. 2000)

All Assets and Equipment of West Side Mobility Of Personal Property
10/99
Building Corp.
188 F.3d 440 (7th Cir. 1999)

Apampa Time Limit For Appeal 08/99
179 F.3d 555 (7th Cir. 1999)

Bajakajian Excessive Fine: Proceeds Of CMIR Violation; 08/98
84 F.3d 334 (9th Cir. 1996) aff’d, Criminal Forfeiture Under 18 U.S.C. § 982 Found
524 U.S. 321 (1998)
To Be Excessive

Cunan Res Judicata 12/98
156 F.3d 110 (1st Cir. 1998)

David Undue Delay Analysis 02/98
131 F.3d 55 (2d Cir. 1997)

Dusenbery Defective Administrative Notice Does Not Preclude 03/00
201 F.3d 763 (6th Cir. 2000)
Judicial Forfeiture

Hooper No Community Property Interest In Property 12/00
229 F.3d 818 (9th Cir. 2000)
Criminally Forfeited

Infelise Racketeer’s "Nonforfeitable" Individual Retirement 12/98
159 F.3d 300 (7th Cir. 1998)
Annuity Subject to Criminal Forfeiture

IN RE: The Seizure Of One White Return of Seized Property 06/98
Jeep Cherokee
991 F. Supp. 1077 (S.D. Iowa 1998)

King Forfeitures Not Deductible For Tax Purposes 12/98
152 F.3d 1200 (9th Cir. 1998)

Page 14

Case Name & Citation Issues Bulletin
Krecioch Notice And Incarcerated Property Owner 10/00
221 F.3d 976 (7th Cir. 2000)

Land, Winston County Due Process - Seizure Of Real Property 04/99
163 F.3d 1295 (11th Cir. 1998)

Marolf Deficient Notice/Expiration Of Statute Of 06/99
173 F.3d 1213 (9th Cir. 1999) Limitations

McGlory Notice Must Be Sent To Prisoner At Place Of 04/00
202 F.3d 664 (3d Cir. 2000) Confinement

Notice And Magistrate’s Jurisdiction
04/98

Patel
135 F.3d 1312 (9th Cir. 1998)

Pelullo Property Not Part Of Bankruptcy Estate 08/99
178 F.3d 196 (3d Cir. 1999)

Real Property Known As 22249 Standing And Probable Cause 06/99
Dolorosa Street
167 F.3d 509 (9th Cir. 1999)

Real Property Located at 1184 Dry Warrantless, Ex Parte Seizure
08/99
Creek Road, Granville, Ohio
174 F.3d 720 (6th Cir. 1999)

Roberts Third Party Interest In Property Subject To Lis 08/98
141 F.3d 1468 (11th Cir. 1998) Pendens

Small Notice To Inmate 04/98
136 F.3d 1334 (D.C. Cir. 1998)

Weng Notice To Inmate 04/98
137 F.3d 709 (2d Cir. 1998)

Wetterer Innocent Owner Defense 06/00
210 F.3d 826 (2d Cir. 2000)

VIII. GRAND JURY

Craig Disclosure Exceptions Outside Rile 6(e) - Historical 02/98
131 F.3d 99 (2d Cir. 1997) Interest

In re: Grand Jury Investigation Sixth Amendment-Conflict Of Interest
08/99
182 F.3d 668 (9th Cir. 1999)

Smith Sentencing Memorandum Containing Grand Jury 04/98
992 F. Supp. 743 (D. N.J. 1998) Information On The Internet Violates Rule 6(e)

Page 15

Case Name & Citation Issues Bulletin

IX. SENTENCING

Ahmad Uncharged State Offenses Not Relevant Conduct 03/00
202 F.3d 588 (2d Cir. 2000)

Alalade Restitution Not Offset By Assets Forfeited 04/00
204 F.3d (4th Cir. 2000)

Andra Tax loss Is Total Amount Of Loss That Was Object 10/00
218 F.3d 1106 (9th Cir. 2000)
Of Offense

Banuelos-Rodriguez Differing Prosecution Policy Does Not Justify 08/00
215 F.3d 969 (9th Cir. 2000)
Downward Departure

Barakat Meaning Of The Term "Year" In U.S.S.G. 02/98
130 F.3d 1448 (11th Cir. 1997)
2T1.1(b)(1) And Abuse of Trust

Bauer No "Express" Findings Required To Impose Fines 02/98
129 F.3d 962 (7th Cir. 1997)

Bennett Organizer Of Criminal Activity/Abuse Of 02/99
161 F.3d 171 (3d Cir. 1998)
Trust/Acceptance Of Responsibility

Block Relevant Conduct Provisions Apply To 04/98
81 A.F.T.R.2d (RIA) 882 (6th Cir. 1998) Enhancement For Aggravating Role In Offense
(unpublished)
Other Than Offense of Conviction

Bockius Money Laundering And Heartland 12/00
228 F.3d 305 (3d Cir. 2000)

Bok Restitution 12/98
156 F.3d 157 (2d Cir. 1998)

Brennick Intent To Pay Withholding Taxes Late Fails To 02/98
134 F.3d 10 (1st Cir. 1998) Justify Departure 04/98

Brimah Exclusionary Rule Does Not Apply To Sentencing 08/00
214 F.3d 854 (7th Cir. 2000)

Bryant Tax Loss Computation Properly Estimated By 02/98
128 F.3d 74 (2d Cir. 1997)
Extrapolation

Buckley Enhancement For Obstruction Of Justice 12/99
192 F.3d 708 (7th Cir. 1999)
Applicable Even If Obstruction Unsuccessful

Bugai (restricted use) Restitution 10/98
82 A.F.T.R.2d (RIA) 5858
(6th Cir. 1998)

Candelario-Cajero Concurrent Sentences 04/98
134 F.3d 1246 (5th Cir. 1998)

Page 16

Case Name & Citation Issues Bulletin
Case Obstruction Of Justice 08/99
180 F.3d 464 (2d Cir. 1999)

Cefaratti Heartland And Grouping 10/00
221 F.3d 502 (3d Cir. 2000)

Chmielewski Tax Loss And Extraterriotrial Acts 10/00
218 F.3d 840 (8th Cir. 2000)

Cianci Sophisticated Means And Abuse Of Trust 10/98
154 F.3d 106 (3d Cir. 1998) Enhancement

Coleman Selective Prosecution Ruled A Ground For Possible 04/98
138 F.3d 616 (6th Cir. 1998) Downward Departure

Contreras Grounds For Departure 10/99
180 F.3d 1204 (10th Cir. 1999)

Extraordinary Post-Offense Rehabilitation 08/99

DeShon
183 F.3d 888 (8th Cir. 1999)

Dunigan Restitution-Ability To Pay 02/99
163 F.3d 979 (6th Cir. 1999)

Fagan Downward Departure - Exceptional Remorse 04/99
162.F 3d 1280 (10th Cir. 1998)

Faria Family Circumstances Downward Departure 02/99
161 F.3d 761 (2d Cir. 1998)

Fitzgerald Mail Fraud Scheme And Tax Evasion Counts 12/00
232 F.3d 315 (2d Cir. 2000) Should Be Grouped

Georges Relevant Conduct 08/98
146 F.3d 561 (8th Cir. 1998)

Gormley Implicating Customers In Fraud Scheme Justifies 03/00
201 F.3d 290 (4th Cir. 2000) Obstruction Enhancement

Guidry Abuse Of Trust Must Be Found In Relation To 03/00
199 F.3d 1150 (10th Cir. 1999) Victim

Hemmingston Downward Departure In Campaign Debt Money 12/98
157 F.3d 347 (5th Cir. 1998) Laundering Scheme

Hendrick Sentencing Of Aiders And Abettors 08/99
177 F.3d 547 (6th Cir. 1999)

Hickman v. Commissioner Collection Of Deficiency 10/99
183 F.3d 535 (6th Cir. 1999)

Page 17

Case Name & Citation Issues Bulletin
Hoffer No Departures Based On Voluntary Forfeiture Or 02/98
129 F.3d 1196 (11th Cir. 1997) Loss Of Professional License

Hoover Restitution 06/99
175 F.3d 564 (7th Cir. 1999)

Howle Waiver Of Right To Appeal 06/99
166 F.3d 1166 (11th Cir. 1999)

Huang Downward Departure Based On Substantial 08/99
178 F.3d 184 (3d Cir. 1999)
Assistance

Hunerlach Tax Loss Does Not Include Interest And Penalties 03/00
197 F.3d 1059 (11th Cir. 1999)

In Re: Sealed Case (Sentencing Substantial Assistance Departure Without 10/98
Guidelines' “Substantial Assistance”) Government Motion
149 F.3d 1198 (D.C. Cir. 1998)

Contractual Nature Of Plea Agreements
06/98

Isaac
141 F.3d 477 (3d Cir. 1998)

Kaye Downward Departure For Assistance To Local Law 06/98
140 F.3d 86 (2d Cir. 1998)
Enforcement

Kelly U.S.S.G. 2T1.1 Applied To 26 U.S.C. § 7212(a) 08/98
147 F.3d 172 (2d Cir. 1998)
And Special Skill Enhancement

Klisser Intended Loss Not Limited By Impossibility 10/99
190 F.3d 34 (2d Cir. 1999)

Ladum Co-conspirator’s Tax Loss 06/98
141 F.3d 1328 (9th Cir. 1998)

Lindsay Relevant Conduct/Acceptance Of Responsibility 10/99
184 F.3d 1138 (10th Cir. 1999)

Maloof Criminal Responsibility Of Employees Must Be 06/00
205 F.3d 819 (5th Cir. 2000)
Found For Organizer/Leader Enhancement

Martinez-Rios No "Double Counting" Corporate Income 06/98
143 F.3d 662 (2d Cir. 1998)

McDonald Obstruction Of Justice 04/99
165 F.3d 1032 (6th Cir. 1999)

Mikaelian Ability To Pay Restitution 04/99
168 F.3d 380 (9 th Cir. 1999)

Page 18

Case Name & Citation Issues Bulletin
Minneman Attorney’s Special Skills, Sophisticated Means, 06/98
143 F.3d 274 (7th Cir. 1998)
And Restitution

Monarch Funding Corp. Findings In Criminal Sentencing Hearing Can 02/98
983 F. Supp. 442 (S.D. N.Y. 1997)
Support Offensive Collateral Estoppel

Mounkes Willful, Material, False Testimony Justifies 04/00
204 F.3d 1024 (10th Cir. 2000)
Obstruction Adjustment

Napoli Grouping Fraud And Money Laundering 08/99
179 F.3d 1 (2d Cir. 1999)

Noah Special Skill Enhancement 02/98
130 F.3d 490 (1st Cir. 1997)

O’Kane Grouping Money Laundering And Mail Fraud 12/98
155 F.3d 969 (8th Cir. 1998)

Parrott Obstruction Of Justice Enhancement 08/98
148 F.3d 629 (6th Cir. 1998)

Prince Conduct Unrelated To Offense Of Conviction 04/00
204 F.3d 1021 (10th Cir. 2000)
Admissible To Determine Acceptance Of
Responsibility

Punke Restitution 04/99
143 F.3d 274 (7th Cir. 1998), cert. denied,
119 S.Ct. 1145 (1999)

Rice Grouping Drug And Money Laundering Offenses 10/99
185 F.3d 326 (5th Cir. 1999)

Rivera (Walden) Failure to Cooperate Not Reason To Enhance 03/00
196 F.3d 144 (2d Cir. 1999)

Rodriguez-Lopez Government Consent Not Necessary For Departure 03/00
198 F.3d 773 (9th Cir. 1999)

Romero-Rendon Unchallenged Prior Violent Crime Enhancement 03/00
198 F.3d 745 (9th Cir. 1999)
Does Not Require Clear And Convincing Evidence

Romero-Rendon Unchallenged PSR Constitutes Clear And 10/00
198 F.3d 745 (9th Cir. 1999)
Convincing Evidence

Saacks Bankruptcy Fraud 02/98
131 F.3d 540 (5th Cir. 1997)

Sanchez-Rodriguez Koon Downward Departure 02/99
161 F.3d 556 (9th Cir. 1998)

Schachter v. Commissioner 113 T.C. 14 (1999) Criminal Fine

Page 19

Case Name & Citation Issues Bulletin
Not Creditable Against Civil Tax 10/99 Schilling 142 F.3d 388
(7th Cir. 1998)

Plea Agreements 06/98 Scholl
166 F.3d 964
(9th Cir. 1999)

Estimating Tax Loss 04/99 Searcy
233 F.3d 1096
(8th Cir. 2000)

Proof Of Government Outrageous 12/00 Shetty
Conduct Not Required For Downward
130 F.3d 1324
Departure
(9th Cir. 1997)

Obstruction Of Justice Enhancement 02/98 Simmons 154 F.3d 765
(8th Cir. 1998)

Organizer Or Leader Enhancement 10/98 Sims
174 F.3d 911
(8th Cir. 1999)

Post-Sentence Rehabilitation 06/99 Smith
186 F.3d 290
(3d Cir. 1999)

Underlying Nonserious Crime 10/99 Snoddy
139 F.3d 1224
(8th Cir. 1998)

"Sole" Minor Participant Reduction 06/98 Spencer 178 F.3d 1365
(10th Cir.
1999)

Use Of Presumptive Tax Rates 08/99 Standard
207 F.3d 1136
(9th Cir. 2000)

Disputed Computations Must Be 06/00 Tenzer
Resolved At Sentencing Hearing
213 F.3d 34
(2d Cir. 2000)

Downward Departure Based On Due 06/00 Thayer
Process Claim
201 F.3d 214
(3d Cir. 1999)

Grouping And Same Victim 03/00 Thomas
181 F.3d 870
(7th Cir. 1999)

Page 20

Case Name & Citation Issues Bulletin
No Departure For Dependent Personality 08/99 Threadgill 172 F.3d 357
(5th Cir. 1999)

Incidental Nature Of Money Laundering 06/99 Tucker
217 F.3d 960
(8th Cir. 2000)

Government Has Burden To Prove Tax 10/00 Vitale
Loss
159 F.3d 810
(3d Cir. 1998)

No Grouping For Wire Fraud And Tax 12/98 Williams
Evasion
154 F.3d 655
(6th Cir. 1998)

No Grouping Of Tax Evasion And 10/98 Zanghi
Bankruptcy Fraud Counts
189 F.3d 71
(1st Cir. 1999)

Grouping Of Title 18 And Title 31 10/99
Offenses

X. UNDERCOVER OPERATIONS

Ayala v. Speckard Closure Of Courtroom For Undercover Agent’s 02/98
131 F.3d 62 (2d Cir. 1997)
Testimony

Brace Entrapment - Positional Predisposition 02/99
145 F.3d 247 (5th Cir. 1998)

Jarvis Informant Agreements 10/00
47 Fed. Cl. 698 (2000)

Krug Rewards 08/98
41 Fed. Cl. 96 (Fed. Cl. 1998)

Lopez Obtaining Financial Records 02/98
129 F.3d 1186 (11th Cir. 1997)

Nolan-Cooper Sexual Misconduct By IRS Undercover Agent With 10/98
155 F.3d 221 (3d Cir. 1998)
Money Laundering Target Did Not Constitute
Outrageous Government Conduct

Sligh Entrapment 06/98
142 F.3d 761 (4th Cir. 1998)

Swofford 26 U.S.C. § 7623 Does Not Create Contract 08/00
No. 99-CV-4064-JPG, 2000 U.S. Dist. Between IRS And Confidential Informant
LEXIS 7730 (S.D. Ill., May 17, 2000)
(unpublished)

Page 21

Case Name & Citation Issues Bulletin

XI. SURVEILLANCE & TECHNOLOGY

Ailemen "Necessity" Under Wiretap Law 02/98
986 F. Supp. 1228 (N.D. Cal. 1997)

Andreas Informant Acting At Direction Of FBI Agent 08/00
216 F.3d 645 (7th Cir. 2000)
Amounts To "Color Of Law"

Bartnicki v. Vopper First Amendment Precludes Civil Liability For 03/00
200 F.3d 109 (3d Cir. 1999)
Innocent Interception Of Illegal Wiretap

Berry v. Funk Clean Hands Exception 10/98
146 F.3d 1003 (D.C. Cir. 1998)

Brooks Informant’s Persuasion Of Defendant To Sell 08/00
215 F.3d 842 (8th Cir. 2000)
Narcotics To Agent Is Entrapment

Desilets v. Wal-Mart Wiretap Statutory Damages Limited 06/99
171 F.3d 711 (1st Cir. 1999)

Duran Interceptions Of Cellular Telephones 10/99
189 F.3d 1071 (9th Cir. 1999)

Goodwin Rules For Obtaining "Roving Wiretap"Do Not 02/98
141 F.3d 394 (2d Cir. 1997)
Apply To Cellular Phones

IN RE: Application for Interception of Alternative Investigative Means Requirement And
08/98
Wire Communications
Representation As To All Known Informants
2 F. Supp.2d 177 (W.D. Mass. 1998)

IN RE: Complaint as to the Conduct of Attorneys (Government or Private) May Not
12/00
Daniel J. Gatti
Misrepresent Identity To Gather Information
8 P.3d 966 (2000)
Without Violating Oregon Code Of Professional
Responsibility

Reyna Wiretap Order Issued Prior To DOJ Approval 10/00
218 F.3d 1108 (9th Cir. 2000)
Invalid

Rivera Judicial Sealing Of Wiretap Tape Recording Not 12/98
153 F.3d 809 (7th Cir. 1998)
Prerequisite To Admission of Compilation
Recording From Duplicate Tapes

Smith Recording Of Voicemail Constitutes Illegal 12/98
155 F.3d 1051 (9th Cir. 1998)
Interception Of Wire Communication

Turner No Reasonable Expectation Of Privacy For 06/00
209 F.3d 1198 (10th Cir. 2000) Intercepted Communications In Patrol Car

XII. MISCELLANEOUS TOPICS

Albanese Anti-Gratuity Statute 12/99
195 F.3d 389 (8th Cir. 1999)

Page 22

Case Name & Citation Issues Bulletin Bulletin
Anty Anti-Gratuity Statute 04/00
203 F.3d 305 (4th Cir. 2000)

California Attorneys for Criminal Questioning Outside Miranda 12/99
Justice v. Butts
195 F.3d 1039 (9th Cir. 1999)

Cleveland Unissued State License Not "Property" Under Mail 12/00
121 S.Ct. 365 (2000)
Fraud Statute

Colorado Supreme Court McDade Act 12/99
189 F.3d 1281 (10th Cir. 1999)

Confidential Informant Disclosure To Informant 03/00
45 Fed. Cl. 556 (2000)

Crystal Summons - Voluntary Disclosure 06/99
172 F.3d 1141 (9th Cir. 1999)

DeZarn Misworded Question Will Not Preclude Perjury 12/98
157 F.3d 1042 (6th Cir. 1998)
Prosecution

Gandy Disclosure Of Criminal Investigation Credentials 08/99
83 A.F.T.R. 2d (RIA) 822
(E.D. Tex. 1999)

Gilbert Hyde Amendment - Prosecutorial Misconduct 03/00
198 F.3d 1293 (11th Cir. 1999)

Gardner Hyde Amendment 04/99
23 F. Supp. 2d 1283 (N.D. Okla. 1998)

Harris Anti-Gratuity Statute 06/00
209 F.3d 165 (3d Cir. 2000)

Holland Hyde Amendment - Attorneys Fees 06/99
34 F. Supp. 346 (E.D. Va. 1999)

I & O Publishing Co., Inc. Fraud Penalty Does Not Constitute Double 02/98
131 F.3d 1314 (9th Cir. 1997)
Jeopardy

Jarvis v. United States Informant’s Suit To Enforce Reward 08/99
43 Fed. Cl. 537 (1999)

Lee Bankruptcy Fraud Statute Narrowed 03/00
82 F.Supp.2d 384 (E.D. Pa. Jan. 20, 2000)

Lindberg Hyde Amendment - Abuse of Discretion 10/00
220 F.3d 1120 (9th Cir. 2000)

O’Keefe v. McDonnell Douglas Corp. DOJ Policy Pertaining To Contacts With 04/98
132 F.3d 1252 (8th Cir. 1998)
Represented Persons, Invalidated

Page 23

Case Name & Citation Issues Bulletin
Ranger Elec. Communs, Inc.
Government Liable For Attorney’s Fees For Failure 12/98
22 F. Supp.2d 667 (W.D. Mich. 1998) To Turn Over Brady Material

Ranger Elec. Communs., Inc. Hyde Amendment - 30 Day Filing Limitation 08/00
210 F.3d 627 (6th Cir. 2000)

Raymond Injunction Against Sale Of Tax Protest Program 12/00
228 F.3d 804 (7th Cir. 2000)
Does Not Violate First Amendment

Richardson Juror Unanimity 08/99
526 U.S. 813 (1999)

Sabat v. I.R.S. IRS May Deny Convicted Criminals Electronic 06/00
No. 99-1715, 2000 U.S. Dist. LEXIS Filing Program
3974 (W.D. Pa. Mar. 16, 2000)
(unpublished)

Securities and Exchange Commission v. Collateral Estoppel 12/99
Monarch Funding Corp.
192 F.3d 295 (2d Cir. 1999)

Singleton Anti-Gratuity Statute Reinterpreted 10/98
144 F.3d 1343 (10th Cir. 1998)

Sun-Diamond Growers of California Illegal Gratuity Statute 06/99
526 U.S. 398 (1999)

Truesdale Hyde Amendment - Standard Of Proof 06/00
211 F.3d 898 (5th Cir. 2000)

Talao Ex Parte Communications Rule Applies To Pre 10/00
222 F.3d 1133 (9th Cir. 2000) Indictment, Non Custodial Settings

Ware Anti-Gratuity Statute/Leniency For Testimony 02/99
161 F.3d 414 (6th Cir. 1998)