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 …

In January 2018, the Office of the Associate Attorney General issued a new policy that prohibits the Department of Justice (DOJ) from using its civil enforcement authority to convert agency guidance documents into binding rules.  This policy prohibits DOJ’s civil litigators from using “guidance documents” in the enforcement of affirmative civil cases (ACE). This …

In January 2018, the Department of Justice (DOJ) issued a new policy about False Claims Act (FCA) dismissals. The policy instructs federal prosecutors to consider whether declined qui tam actions should be dismissed to better advance the government’s interest, under Section 3730(c)(2)(A) of the FCA.  The policy specifically references the (1) use of government resources in …

Healthcare fraud is a government priority.  While there are variations depending on the industry, the government generally focuses on the same basic conduct in healthcare fraud cases.  In light of that, there are some things that a healthcare provider can do in order to minimize their liability if they are under audit or investigation. …