Sunday, December 10, 2006

Wesley Snipes and the Perils of Relying on Counsel

According to an AP wire story, Actor Wesley Snipes plans to blame his lawyers for his alleged tax misdeeds, such as failing to file returns from 1999 to 2004. Snipes was represented by American Rights Litigators, a well-known tax protester firm that has argued, among other things, that no one needs to pay taxes because the IRS wasn't really created by Congress. (It was.) It's not difficult to find this sort of thing on the web. I leave to the interested reader the exercise of finding the most insane tax protester website.

The Snipes case raises the question of when a client's reliance on the advice of counsel vitiates criminal responsibility. In some instances, the law spells out the answer. For example, the Military Commissions Act of 2006 makes reliance on opinion letters from the likes of the Office of Legal Counsel under Jay Bybee and John Yoo a relevant factor in assessing culpability for acts of inhumane treatment occurring during the period that their "torture memo" was circulating. (Lovely.) Other laws explicitly make reliance on counsel a non-defense. Sarbanes-Oxley, for example, makes CEOs and CFOs take the heat, even if they relied on counsel.

But what about circumstances in which the law in question is silent? Certainly there are easy cases. Suppose my lawyer says that contrary to conventional wisdom, stealing isn't really a crime, and in reliance on this advice, I take my neighbor's car. Too bad. I'm clearly guilty. At the other extreme, suppose that I rely on my lawyer's advice in some incredibly complex transaction and am prosecuted for fraud. Because fraud typically requires a specific mental state, namely an intent to defraud, I would likely not be guilty. Tax cases can be tricky because a conviction requires specific intent, and we can imagine an extraordinarily naive client saying that, based on the advice of counsel, he really believed he didn't owe any taxes. But it's hard to imagine this working for Mr. Snipes or others who sought out tax protester firms.

10 comments:

Adam P. said...

I remember reading a case about this exact same excuse (with the exact same anti-tax org) in one of my 1L classes. Guess, alas, Wesley (and his current counsel) missed out on that one.

Demosthenes said...

There were no lawyers involved in Snipes' tax "plan." Eddie Ray Kahn holds no credentials, and Douglas Rosile had already had his CPA stripped from him when he prepared Snipes' tax returns. Furthermore, Snipes admitted that he's never even met Rosile. And finally, Snipes took the $0 tax plan back to his prior tax advisor who told him clearly that the plan didn't work.

Mortimer Brezny said...

Yes, but you are ignoring the "Wesley Snipes Exception" to the law. I mean, people, it's Wesley Snipes?!?!?!

How about we make a deal? Wesley Snipes gets convicted and all that, but Snipes's sentence is served by O.J. Simspon.

Anonymous said...

TheWorld of Kung fu Gold seems also important. His only since ancient immutable law. WoKf gold in the game is just like the money in the life. It is different of the buy World of Kung fu Gold online in the game world. You can have cheap World of Kung fu Gold to update your weapons. And the World of Kung fu money should be more and more.

Anonymous said...

酒店喝酒,禮服店,酒店小姐,制服店,便服店,鋼琴酒吧,兼差,酒店兼差,酒店打工,伴唱小姐,暑假打工,酒店上班,日式酒店,ktv酒店,酒店,酒店公關,酒店小姐,酒店兼差,酒店上班,酒店打工,禮服酒店,禮服店,酒店小姐,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,台北酒店,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,禮服店 ,酒店小姐,酒店經紀,酒店兼差,寒暑假打工,酒店小姐,經紀 彩色爆米花,經紀人 彩色爆米花,酒店傳播,酒店經紀 彩色爆米花,爆米花,童裝,童裝拍賣,童裝大盤,童裝寄賣,童裝批貨,酒店,酒店,童裝切貨,酒店,GAP童裝,酒店,酒店 ,禮服店 , 酒店小姐,酒店經紀,酒店兼差,寒暑假打工,招待所,酒店小姐,酒店兼差,寒暑假打工,酒店上班,暑假打工,酒店公關,酒店兼職,酒店經紀

Anonymous said...

看房子,買房子,建商自售,自售,台北新成屋,台北豪宅,新成屋,豪宅,美髮儀器,美髮,儀器,髮型,EMBA,MBA,學位,EMBA,專業認證,認證課程,博士學位,DBA,PHD,在職進修,碩士學位,推廣教育,DBA,進修課程,碩士學位,網路廣告,關鍵字廣告,關鍵字,課程介紹,學分班,文憑,牛樟芝,段木,牛樟菇,日式料理, 台北居酒屋,日本料理,結婚,婚宴場地,推車飲茶,港式點心,尾牙春酒,台北住宿,國內訂房,台北HOTEL,台北婚宴,飯店優惠,台北結婚,場地,住宿,訂房,HOTEL,飯店,造型系列,學位,SEO,婚宴,捷運,學區,美髮,儀器,髮型,看房子,買房子,建商自售,自售,房子,捷運,學區,台北新成屋,台北豪宅,新成屋,豪宅,學位,碩士學位,進修,在職進修, 課程,教育,學位,證照,mba,文憑,學分班,台北住宿,國內訂房,台北HOTEL,台北婚宴,飯店優惠,住宿,訂房,HOTEL,飯店,婚宴,台北住宿,國內訂房,台北HOTEL,台北婚宴,飯店優惠,住宿,訂房,HOTEL,飯店,婚宴,台北住宿,國內訂房,台北HOTEL,台北婚宴,飯店優惠,住宿,訂房,HOTEL,飯店,婚宴,結婚,婚宴場地,推車飲茶,港式點心,尾牙春酒,台北結婚,場地,結婚,場地,推車飲茶,港式點心,尾牙春酒,台北結婚,婚宴場地,結婚,婚宴場地,推車飲茶,港式點心,尾牙春酒,台北結婚,場地,居酒屋,燒烤,美髮,儀器,髮型,美髮,儀器,髮型,美髮,儀器,髮型,美髮,儀器,髮型,小套房,小套房,進修,在職進修,留學,證照,MBA,EMBA,留學,MBA,EMBA,留學,進修,在職進修,牛樟芝,段木,牛樟菇,關鍵字排名,網路行銷,PMP,在職專班,研究所在職專班,碩士在職專班,PMP,證照,在職專班,研究所在職專班,碩士在職專班,SEO,廣告,關鍵字,關鍵字排名,網路行銷,網頁設計,網站設計,網站排名,搜尋引擎,網路廣告,SEO,廣告,關鍵字,關鍵字排名,網路行銷,網頁設計,網站設計,網站排名,搜尋引擎,網路廣告,SEO,廣告,關鍵字,關鍵字排名,網路行銷,網頁設計,網站設計,網站排名,搜尋引擎,網路廣告,SEO,廣告,關鍵字,關鍵字排名,網路行銷,網頁設計,網站設計,網站排名,搜尋引擎,網路廣告,EMBA,MBA,PMP
,在職進修,專案管理,出國留學,EMBA,MBA,PMP
,在職進修,專案管理,出國留學,EMBA,MBA,PMP,在職進修,專案管理,出國留學,婚宴,婚宴,婚宴,婚宴,漢高資訊,漢高資訊,比利時,比利時聯合商學院,宜蘭民宿,台東民宿,澎湖民宿,墾丁民宿,花蓮民宿,SEO,找工作

住宿,民宿,飯宿,住宿,民宿,美容,美髮,整形,造型,美容,室內設計,室內設計,室內設計,室內設計,室內設計,漢高資訊,在職進修,漢高資訊,在職進修,漢高資訊,在職進修,漢高資訊,在職進修,漢高資訊,在職進修,住宿,民宿,飯店,旅遊,美容,美髮,整形,造型,設計,室內設計,裝潢,房地產,進修,在職進修,MBA,EMBA,羅志祥,周杰倫,五月天,蔡依林,林志玲,羅志祥,周杰倫,五月天,蔡依林,林志玲,羅志祥,羅志祥,周杰倫,五月天,蔡依林,住宿,民宿,飯宿,旅遊,住宿,民宿,飯宿,旅遊,美髮,整形,造型,美容,美髮,整形,造型,設計,室內設計,裝潢,房地產,設計,室內設計,裝潢,房地產,比利時聯合商學院,在職進修,MBA,EMBA,比利時聯合商學院,在職進修,MBA,EMBA,漢高資訊

Anonymous said...

www.eshooes.com .
www.pumafr.com.
www.myshoess.com.

www.eshooes.com .
www.pumafr.com.
www.myshoess.com.
[url=http://www.pumafr.com]puma shoes[/url]
[url=http://www.eshooes.com]chaussures puma[/url]
[url=http://www.myshoess.com]nike air max ltd[/url]

Anonymous said...

,,姐.,便服/,,

Anonymous said...

酒店經紀人,
菲梵酒店經紀,
酒店經紀,
禮服酒店上班,
酒店小姐兼職,
便服酒店經紀,
酒店打工經紀,
制服酒店工作,
專業酒店經紀,
合法酒店經紀,
酒店暑假打工,
酒店寒假打工,
酒店經紀人,
菲梵酒店經紀,
酒店經紀,
禮服酒店上班,
酒店經紀人,
菲梵酒店經紀,
酒店經紀,
禮服酒店上班,
酒店小姐兼職,
便服酒店工作,
酒店打工經紀,
制服酒店經紀,
專業酒店經紀,
合法酒店經紀,
酒店暑假打工,
酒店寒假打工,
酒店經紀人,
菲梵酒店經紀,
酒店經紀,
禮服酒店上班,
酒店小姐兼職,
便服酒店工作,
酒店打工經紀,
制服酒店經紀,

,

Anonymous said...

Lladies, do you want to a pairs boots? do yours heared ugg brand? It is from Australia, and it is now trusted by more and more people. Even celebrities also love to them. hold it you will have no longer afraid to go out,in the winter , our deal with UGG Boots Sale ,in our shop categories for Ugg Halendi Sandal
UGG Nightfall
UGG Sundance
UGG Tall Boots
UGG Tasmina
Ugg Cardy Gray UGG Ultra Short
UGG Ultra Tall friend, these Women Uggs all fashion trend this year, and now you have any idea? welcome to shopping!