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Niles Elber Discusses Criminal Sentencing Developments

July 31, 2014, Tax Notes Today

Tax Notes Today quoted Niles A. Elber regarding a recent webinar panel hosted by the American Bar Association. Panelists discussed the effects of Supreme Court decisions, such as Booker v. United States, on granting courts greater sentencing discretion when dealing with individuals convicted of tax crimes. For the complete article, please visit Tax Notes Today's website (subscription required).

Excerpt taken from the article "District Judge, U.S. Attorney Weigh In on Sentencing Factors" by Jaime Arora for Tax Notes Today.

With several sentences being appealed, such as that of Ty Warner, panelists wondered whether appeals courts may try to cut back on sentencing discretion at the district court level. Warner was sentenced to probation and community service despite his facing a prison sentence as long as five years following his conviction for tax evasion.

If a district court judge has clearly stated the reasons for a departure or variance from the sentencing guidelines, appellate courts will have a difficult time going against the discretion of the district judge, Schainbaum said.

However, Niles A. Elber of Caplin & Drysdale said that it will likely depend on the circuit where the case is being appealed. Some courts are more hands-off than others, he said.

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