Dagger in hand |
|
A man of prodigious fortune, coming to add his opinion to some light discussion that was going on casually at his table, began precisely thus: "It can only be a liar or an ignoramus who will say otherwise than," and so on. Pursue that philosophical point, dagger in hand. --Michel de Montaigne, Of the art of discussion. Stab back: cmnewman99-at-yahoo.com Home
Archives
Oriana: la sibilla eremita The Sage of Baltimore: Browbeating the booboisie. Reason: As in voice of. Lileks: Il miglior fabbro Volokh: Dean of Kozinski clerks Olympia: I read her only for her literary qualities. Really. Say it isn't so!: Do you think it's the lumpy oatmeal? Our girl Jane: Keep em flying, Miss U.S.A. My man Baruch: Amor dei intellectualis. Hubba hubba. Scrofula: With a name like Scrofula, it has to be good. The Idler: No frills. IJ: Fighting the good fight. ACLU: Good when they remember what the L stands for. Yourish: Meryl smash. Heidi's letters: I think she does reprisals, too. Her pinkness: Each time she falls she shall rise again! And woe to the wicked! In Context: Lynn provides it. Andrea: One spleen to rule them all. Still Waiting: Don't believe the hype. The Droll Weevil: Posts, pedantry, and pie(?) Perugia: Second home. Craven Road n.7: His name is Dog. Dylan Dog. Tom Bell: Internet law, online where it should be. Just the place for a snark: I've told you but once, but it's true. Greed is Good: And doesn't look too shabby in a T-shirt, either. Translator's Buddy: Didn't have "gliridi" though. CGFA: Favorite source of desktop material. Fallacies: Check yourself. Cosmo for men.: Implementing our equal right to feelings of inadequacy. Caplan: Visit the Museum. There's just one hitch: But it's a good one. Samizdata: Libertarian lexicographers. Unqualified Offerings: But quality assured. She is Wendy: Hear her roar. The Divine Blogroll: Entrate, che troverete speranza. Like the corners of my mind: Read it and weep. Aziz: Providing perspective. IJTIHAD: The future of Islam. I hope. Himishi: Where I acquired that raw fish addiction. My generous sponsors Alan Moore: Quis custodiet? Spoonerism: A blushing crow to tyranny. The Onion: Scary thing is, they're not far off. ScrappleFace: More important news. Day by day: Trudeau Schmudeau. Fumento: Brockovich Crockovich My alma mater: Not basketball. Croquet. The Capitol Steps: providing their fodder is the government's only indispensible function Randy Andy: Get used to it. Vasco Rossi: When they're in Italy, the Stones open for him. The Shadow: Useful counterpoint. Italiani liberi: Dr. D. Vider's Italian minions. Friendly Neighborhood Sinners: Swim the warm waters. Yuppies of Zion: The blog with two backs. Hobbit's repast: I'm partial to onesies, myself. The Friesian School: going Diderot one better Head spinning?: They can help. Looking sinister: Brian is watching. Murray's ghost: Stalking the state. Hell, no.: So anti it's not always clear what they're pro. Bureaucrash: takin' it to the streets Joe Cartoon: Indulge your inner 12 year old boy. There's a light: Rand sans droid. The Fake Detective: Rescuing damsels in dis-dress. Stromata: Amazing how much good stuff some people leave just lying around. The VRWC: Conspiring at a law school near you. The VLWC: Practicing the sincerest form of flattery. Corriere della Sera: Haven't sued me yet. Who am I?: Che ti frega? |
Monday, April 05, 2004
Up to the Supremes Just got word that the Court granted a petition for certiorari that I played a big role in drafting. So I'm actually going to be writing the briefs for a Supreme Court case, going up against Ted. Pretty wild. I won't be arguing it, of course. Unless something were to happen to the partner I'm working with.... Just kidding Laura. You know I love ya. So what is the issue, you ask? It's somewhat excruciatingly legal, but here's a fairly user friendly description I wrote for a legal newspaper before we actually got the case: When is a tax not a tax? When it's property! Whaddayaknow? Turns out there really was a reasonable chance after all. I've learned a lot about the case since writing the glib blurb, and there's definitely more to it. First, my RICO hypothesis isn't just a hypothesis. It's already happened a number of times that foreign sovereigns have tried to sue under RICO to recover tax revenue of which they had been "defrauded." So far courts have rejected these claims, saying that they are barred by the revenue rule. This creates an irreconcilable disjunct in which the same conduct constitutes "wire fraud" if prosecuted criminally, but not if made the basis of a civil RICO claim. Second, by using wire fraud in these cases, the feds are doing an end run around a number of statutes Congress has enacted specifically to deal with these situations. For example, there's a statute on the books to deal with prosecution of international smuggling (18 USC 546), and it allows for such prosecution only to the extent there is reciprocity from the other country, as well as limiting sentencing to two years. By using the wire fraud statute, the feds circumvent these limitations. Which is why they have made this their statute of choice for going after international smugglers when they feel like doing so. Then there's the fact that we actually have a tax treaty with Canada, which states that "[n]o assistance shall be provided" with regard to Canadian revenue claims against persons who are U.S. citizens or corporations at the time that the tax liability is incurred. And even in those cases where we do provide assistance (presumably against non-citizens), we are supposed to do so only when a revenue claim has been "finally determined." See Revised Protocol Amending the Convention With Respect to Taxes on Income and on Capital of September 26, 1980, Mar. 17, 1995, U.S.-Canada, art. 15, S. Treaty Doc. No. 104-4. Given both of these provisions, it seems highly incongruous to conclude, as did the Fourth Circuit, that the wire fraud statute--adopted without any apparent consideration of international tax issues at all--authorizes federal prosecutors to bring criminal actions against U.S. citizens for evasion of any revenue law promulgated by any foreign country, regardless of whether there is or ever could be a "finally determined" tax judgment on which to base such prosecution. To most people, this probably isn't the sexiest Supreme Court case they can imagine. But as I've said before, it's important to keep the government on its leash in these areas. So wish me luck.
Comments:
Post a Comment
|