Welcome to Spodek Law Group. We understand how terrifying it is when an SEC subpoena arrives at your door. Our goal is to help you understand exactly what you're facing - because the reality…
31 U.S.C. § 5324 and the Money Laundering Control Act prohibit structuring transactions to avoid required financial reporting; however, “structuring” and “money laundering” are two very different charges. A structuring conviction does not require…
Money laundering is commonly defined as the act of concealing the source, ownership, nature, control, or disposition of proceeds derived from specified unlawful activity. Restaurants are often categorized as “cash-intensive businesses” or “cash businesses,”…
The federal crime known as murder in aid of racketeering (or “VICAR murder”) is charged under 18 U.S.C. § 1959. This statute is commonly referred to as the federal “Violent Crimes in Aid of…
At Spodek Law Group, our federal money-laundering defense is highly focused on identifying which federal money-laundering theory is being charged. The federal government can pursue one or more of several potential theories, with some…
In a federal criminal antitrust case, the government must prove several elements to sustain a conviction. While some requirements may be easier for prosecutors to satisfy than others, the government must establish all necessary…
Under 26 U.S.C. § 7201, it is a federal crime to willfully attempt to evade or defeat any tax or any part of a tax. However, the tax-evasion statute is broad, requiring the government…
When Does Unreported Cryptocurrency Activity Become “Willful” Tax Evasion? 1. 26 U.S.C. Section 7201 (Criminal Tax Evasion) 26 U.S.C. Section 7201 is the statute that creates the offense of criminal tax evasion, and it…
In order to establish liability for money laundering under 18 U.S.C. § 1956(a)(1), prosecutors must prove several core elements: Conducting or attempting to conduct a financial transaction; The transaction must involve the proceeds of…
White-collar crime is a broad term referring to nonviolent financial offenses, often involving some form of deception. The term describes a category of offenses, rather than a single criminal statute. As with most crimes,…