On October 24, 2018, President Trump signed legislation to combat the opioid epidemic called the Substance Use–Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act (SUPPORT for Patients and Communities Act). Part of the legislation criminalizes illegal remunerations for referrals to recovery homes, clinical treatment facilities and laboratories (Recovery Kickback Provision …

In United States v. Couch, No. 17-13402 (11thCir. Oct. 17, 2018), the court addressed whether the False Claims Act (FCA) allows a Relator to intervene in a criminal forfeiture proceeding when the government prosecutes the fraud criminally rather than intervene in the FCA case. The court held that even if the FCA could be …

In South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), the Court held that states can require internet retailers to collect sales taxes in states where they have no physical presence. The 5-4 opinion was written by Justice Kennedy, and Justices Thomas, Ginsburg, Alito and Gorsuch joined the majority opinion. President Trump, who has …

The False Claims Act (31 U.S.C. §§3729-3733) (“FCA”) imposes liability on persons and companies who defraud the government.  It is the federal Government’s primary tool in combating fraud against the Government. There are also similar provisions under most states’ laws.  Because of changes in the law, which make it easier to file these actions, …

Healthcare fraud continues to be a government priority.  And right now the government is focusing on cases with healthcare business referrals in exchange for something of value. The government usually prosecutes these cases under the federal anti-kickback statute, 42 U.S.C. §1320a-7b(b). The anti-kickback statute criminalizes the offering, paying, soliciting or receiving anything of value …

By: Sarah Wirskye & Adrienne Braumiller On November 29, 2017 the Department of Justice (“DOJ”) announced a Foreign Corrupt Practices Act (“FCPA”) Corporate Enforcement Policy (“FCPA Policy”).  The policy was incorporated into the United States’ Attorney’s Manual and is based on the 2016 FCPA Pilot Program designed to promote greater compliance.   Under the …

On May 9, 2018, the United States Department of Justice (DOJ) announced a new policy discouraging duplicative corporate penalties. This policy was incorporated in the United States Attorneys Manual Section 1-12.100 and is titled “Coordination of Corporate Resolution Penalties in Parallel and/or Joint Investigations and Proceedings Arising from the Same Misconduct.” It contains the …

The Computer Fraud and Abuse Act (CFAA) is a United States cybersecurity law that was enacted in 1986 as an amendment to existing computer fraud law (18 U.S.C 1030), which had been included in the Comprehensive Crime Control Act of 1984.  The statute has been amended several times since and most recently in 2008. …

The Internal Revenue Service (IRS) recently began issuing penalty notices (IRS Letter 226J) to employers for their employer shared responsibility payment (ESRP) for 2015.  Below is an overview of the basis of these letters, who may be subject to the ESRP, and how it is calculated from the IRS’ website. As further discussed in …

Dallas Morning News, March 11, 2018. Jimmy Luis Briseno was lucky for someone facing a felony tax fraud charge. Briseno, who ran a tax preparation business, got a break in 2016 when a federal judge granted his request to work at a related mailing business while awaiting trial on the tax case. The mailing …