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Federal Criminal Statute of Limitations (white collar tax matter)

Cleveland, OH |

Situation where person has not been charged at all whatsoever. Offense took place almost 5 years ago which is the statute of limitations for most charges that the u.s. doj can bring, but curious about the following. Let's say the statute of 5 years passes in which charges such as wire fraud, and money laundering cannot be brought forward by the u.s. doj because the 5 year statute has passed. Could they still resuscitate the 5 year statute period for (wire fraud, money laundering) if the u.s. doj decides to charge with a tax offense instead since the tax code title 26 allows for a statute of 6 years which is longer? In essence the question is whether the u.s. doj is only limited to charging what has not passed the statute of limitations?

Attorney Answers 3

Posted

They could always charge it as a conspiracy, which is a continuing offense.

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Thanks this really helped.

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Posted

Just read this and my mind is going: http://scholarlycommons.law.northwestern.edu/cgi/viewcontent.cgi?article=1088&context=njlsp&sei-redir=1&referer=http%3A%2F%2Fwww.google.com%2Furl%3Fsa%3Dt%26rct%3Dj%26q%3Dfederal%2520conspiracy%2520continuing%2520offense%26source%3Dweb%26cd%3D2%26ved%3D0CDYQFjAB%26url%3Dhttp%253A%252F%252Fscholarlycommons.law.northwestern.edu%252Fcgi%252Fviewcontent.cgi%253Farticle%253D1088%2526context%253Dnjlsp%26ei%3DMLq-UZvYG8O9yQGL0oC4AQ%26usg%3DAFQjCNEu4ytfPhUl9KbFP0d_fay5Tr960w%26bvm%3Dbv.47883778%2Cd.aWc#search=%22federal%20conspiracy%20continuing%20offense%22 What if the situation is one where the period during the offense(s) took place from A-Z/beginning-end of the criminal act(s) is one in which the 5 year statute is running out and the only method of the u.s. doj charging is by selecting to charge on a title 26 tax offense versus charging (wire fraud, money laundering "since these have a 5 year statute and tax offenses have a 6 year statute)? Could the u.s. doj in this scenario bypass the 5 year statute for (wire fraud, money laundering) and still charge these even though from a time basis the statute has run out? The biggest reason for this question is because the u.s. doj has a lot more leverage when charging with (wire fraud, money laundering) since these are offenses that attribute more time at sentencing.

Anthony Michael Solis

Anthony Michael Solis

Posted

Yes, welcome to my world. DOJ has a lot of leverage because of the sentencing exposure in the federal system. If you want more specifics, I can offer a free consultation but you should not post facts on this forum

Anthony Michael Solis

Anthony Michael Solis

Posted

If this was the best answer, hit "best answer"

Posted

Yes, the government is limited to and can not charge a person when the time stated in the applicable statute of limitations has passed.
However, the government may have multiple theories that the S/L has not expired.
Legal analysis is not simple math(2+2=4). Generalized questions can only yield a speculative answer. Then the questioner attempts to apply the speculation to their specific matter. This may yield a
false conclusion. This is yet another example that what appears to be a relatively simple question is not simple to answer unless ALL the facts and an actual (not a paraphrasing) review of the facts and circumstances is conducted by an experienced federal criminal defense attorney.
Consultation with an experienced federal defense lawyer who will listen, investigate and analyse your situation is necessary to confirm the answer to your inquiry.

Of course, every answer is based on the question asked and requires a more complete context. This answer should not be relied upon to make a legal decision. Seek the advice of an experienced criminal defense attorney before acting. Law Offices of Raymond G. Wigell, Ltd. Defenders of the Constitution since 1975/ Aggressive Creative Defense Strategies/ Website: www.waaltd.com 24/7 call (708) 481-4800 text (708)218-0923

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Posted

It's rarely productive to ask "What if the statute of limitations passes?" in a federal criminal investigation. In this area, federal agents, including IRS Criminal Investigation Division agents, and DOJ attorneys will probably not miss a statute of limitations. Rather, they will file as the deadline approaches. If this case is on the Government's radar, it would be prudent for defense counsel to reach out to DOJ as soon as possible. Otherwise, an indictment may just be delivered directly to the target.

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