Understanding SEC Proffer Agreements and Proffers

A proffer agreement is an agreement between a defendant or witness and the United States Securities and Exchange Commission (“SEC”) in the context of an investigation or enforcement action. The purpose of a proffer agreement is to encourage…

How Does a Federal Judge Determine Restitution?

When determining restitution in a federal criminal case, the judge will consider a variety of factors, including the harm caused by the defendant’s criminal conduct and the financial losses suffered by the victims as a result of that conduct.

PPP and Civil Liability under the False Claims Act (“FCA”)

The False Claims Act (“FCA”) allows the U.S. Government to recover damages and penalties for false claims made in relation to payments made by the U.S. Government. In the context of the PPP, the FCA raises implications for both…

Expedited Presentence Report

In certain federal criminal cases, a defendant may want to have an expedited Presentence Investigation Report (“PSR”). In certain jurisdictions, it will be required that you file a Waiver of Time Periods Related to the Preparation of the PSR and Motion for Expedited Sentencing.

IRS Form 8300

Form 8300

Form 8300 is an official document that must be filed with the IRS when an individual or business receives a cash payment over $10,000.

Form 8300 Rules

Understanding Mitigating Role Adjustments under the USSG:

United States Sentencing Guideline 3B1.2 deals with minor and minimal role adjustments:

Based on the defendant’s role in the offense, decrease the offense level as follows:

Notice of Intent to File an Information

In order to have a case wheeled out to a district judge, and ultimately to get a plea on the calendar the Court will need a signed Notice of Intent to File an Information.

Waiving Indictment