Tax Fraud and Corporate Criminal Liability

A corporation may be potentially criminally liable for tax fraud committed by a director, officer, or employee. Basically, the general concept for corporate criminal liability is that a corporation may be found liable for committing criminal offenses when an employee, officer, or director of the corporation commits the criminal offense. Some jurisdictions still apply the common law theory that a corporation cannot be liable for a crime because it is unable to commit a crime in its corporate capacity.

VIOLATION OF A PROTECTIVE ORDER

A person commits the offense of violation of a protective order when the protective order has been issued on behalf of a protected person and when he or she commits an act of family violence, when he or she communicates directly with the protected person or a member of the protected person's family, when he or she goes near the protected person's residence or employment, or when he or she possesses a firearm.

Witness Immunity From Prosecution

A witness may be granted immunity from prosecution by way of federal or state law. Immunity is granted in exchange for a witness's testimony about a certain event. There are two types of immunity available, use immunity or transactional immunity.

Federal Government's Disclosure Obligations of Information or Evidence to the Defendant

The federal government is required to disclose any relevant information or evidence to the defendant when the defendant requests disclosure of such information. The defendant should file a motion requesting the disclosure of the federal government's evidence. The defendant should be provided with liberal discovery.

WARRANTLESS SEARCH - SEARCH IN AN INVESTIGATIVE STOP

If a police officer has a reasonable basis for believing that a person is involved in criminal activity or is about to be involved in criminal activity, the officer has a right to make an investigative stop of that person.