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Manafort And Gates – That’s How They Got Al Capone

Manafort And Gates – That’s How They Got Al Capone

As it works out, in the 12 count indictment seven of the counts are for failure to file FBAR.  For Manafort it was 2011, 2012, 2013 and 2014. For Gates it was 2011, 2012 and 2013.  You may read in some stories, like this one in the Washington Post, that Manafort and Gates are facing a combined potential of 150 years in prison.  If that were true the FBARs would account for 70 of those years.  That is not, however, how sentencing actually works.  The United States Sentencing Commission has a manual on how to compute guideline sentences.  It is a fairly complicated process involving the determination of an “offense level” that is then cross-referenced with a criminal history.  There is a chapter on how multiple counts enter into determining the offence level.  That is also complicated, but, bottom line, it is not additive.  Of course, Manafort is nearly seventy years old, so even a much more modest guideline sentence might intimidate him.

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IRS Scandal Ends As It Began With An Apology

IRS Scandal Ends As It Began With An Apology

Although the matter, of course, has a prehistory a report of Lerner’s apology is what Paul Caron, the indefatigable scandal chronicler, counts as Day 1 of the IRS Scandal. It really does seem that it is ending where it began with essentially the same apology. The Wall Street Journal reports that Edward Greim one of the lawyers in the Norcal case said that they would be getting a “seven-figure” amount, although he declined to name a more exact number.  Split 428 ways, that might not amount to very much per group particularly if some of it gets applied to attorneys fees.

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.