The International Enforcement Law Reporter

The International Enforcement Law Reporter is a monthly print and online journal covering news and trends in international enforcement law.

Since September 1985, the International Enforcement Law Reporter has analyzed the premier developments in both the substantive and procedural aspects of international enforcement law. Read by practitioners, academics, and politicians, the IELR is a valuable guide to the difficult and dynamic field of international law.

Grand Jury Indictment Returned against Texas Attorney for Conspiring to Commit Tax Crimes Through Creating and Using Offshore Entities

Tuesday, April 20, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
4
Abstract: 

On April 15, 2021, a federal grand jury in San Francisco returned an indictment, charging a Houston-based tax attorney of conspiracy with the Chairman and Chief Executive Officer of a private equity firm to commit tax crimes. The indictment also charges him with three counts of aiding and assisting in the preparation of the CEO’s false tax returns for the 2012 to 2014 tax years.[1]



[1]    U.S. Department of Justice, Tax Attorney Indicted for Facilitating Tax Fraud, Press Rel. 21-336, Apr. 15, 2021.

 

Biden Administration Imposes Sanctions Against Russia for Alleged Election Interference and SolarWinds Cyber Hack

Saturday, April 17, 2021
Author: 
Marwah Adhoob
Volume: 
37
Issue: 
4
Abstract: 

On April 14, 2021, the Biden Administration announced it imposed new sanctions against Russia for its alleged involvement in the U.S. 2020 election interference and the solar winds cyber infiltration. In a press statement, the White House announced new sanctions against six Russian companies with ties to Russian spy services cyber hacking and will expel 10 Russian diplomats in the United States. It also officially named the Russian intelligence service (SVR) for their alleged involvement in the SolarWinds hack that affected several U.S. agencies and a number of private firms. [1]



[1] Press release, FACT SHEET: Imposing Costs for Harmful Foreign Activities by the Russian Government, WHITEHOUSE.GOV, (April 15, 2021, https://www.whitehouse.gov/briefing-room/statements-releases/2021/04/15/... .

 

U.S. Complaint Charges 10 Iranian Nationals With Sanctions Evasion over 20 Years

Tuesday, April 13, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
4
Abstract: 

On March 19, 2021, the United States Attorney’s Office in Los Angeles unsealed a criminal complaint charging 10 Iranian nationals with operating an approximately 20-year-long scheme to evade U.S. sanctions on the Iranian government by concealing more than $300 million worth of transactions.  The transactions including buying two $25 million oil tankers for Iran through front companies in the San Fernando Valley, Canada, Hong Kong, and the United Arab Emirates. [1]



[1]    Office of the United States Attorney Central District of California, Iranian nationals Charged with Conspiring to Evade U.S. Sanctions on Iran by Disguising $300 Million in Transactions Over Two Decades, Press Rel. 21-047, Mar. 19, 2021.

 

Council of Europe Adopts Resolution and Recommendation on Strengthening Financial Intelligence Units

Friday, April 9, 2021
Author: 
Michael Plachta
Volume: 
37
Issue: 
4
Abstract: 

On March 19, 2021, the Standing Committee, acting on behalf of the Parliamentary Assembly of the Council of Europe (PACE), adopted the resolution and recommendation on strengthening financial intelligence units to improve illegal asset confiscation. The debate as well as recommendation and resolution were based on the report prepared by the Committee on Legal Affairs and Human Rights.[1]



* Professor Plachta specializes in criminal law and international criminal law. He has authored numerous publications on a wide range of problems concerning law enforcement and international cooperation in criminal matters. He currently teaches criminal law and European criminal law at the University of Security in Poznan, Poland.

[1] Parliamentary Assembly of the Council of Europe, Committee on Legal Affairs and Human Rights, Urgent need to strengthen financial intelligence units – Sharper tools needed to improve confiscation of illegal assets, Rapporteur Ms Thorhildur Sunna Ævarsdóttir, doc. 15192, Dec. 4, 2020.

 

U.S. Tax Court Rules Against Constitutional Challenge to Passport Denial for Delinquent Taxpayers

Thursday, April 8, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
4
Abstract: 

On March 30, 2021, the United States Tax Court granted summary judgment to the Internal Revenue Service with respect to a taxpayer debtor/physician’s constitutional challenge to the IRS’ certification of the delinquent tax debt under IRC, § 7345. [1] The taxpayer’s outstanding tax balance was close to $500,000 and so the IRS turned to a new tool in its collection toolbox - § 7345.1.  Under this section, the IRS certified that Robert Rowen, the taxpayer, had a seriously delinquent tax debt to the Treasury secretary, who then transmitted the certification to the State Department.  The IRS notified Rowen of the certification.  At the time of the suit and the Tax Court’s opinion, the State Department had not taken any action concerning Rowen’s passport.  Nevertheless, Rowen petitioned the Tax Court, challenging the IRS’s certification as unconstitutional and a violation of the Universal Declaration of Human Rights (UDHR).[2]



[1]   Robert Rowen v. Comr. of Internal Revenue Service, U.S. Tax Court, Docket No. 18083-18P, 156 T.C. No. 8, Mar. 30, 2021 https://www.thetaxadviser.com/content/dam/tta/summaries/tc-8-rowen.pdf.

[2]   For the text and other information on the Universal Declaration of Human Rights, see https://www.un.org/en/about-us/universal-declaration-of-human-rights.

 

Guatemala Arrests Two Members of Mexican Cartel on U.S. Charges of Importing Crystal Meth

Thursday, April 8, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
4
Abstract: 

On April 1, 2021, United States prosecutors announced the arrests of Adalberto Fructuoso Comparan-Rodriguez, also known as “Fruto,” and Alfonso Rustrian in Guatemala on March 30, 2021, on U.S. criminal charges.[1]



[1]    Office of the U.S. Attorney S.D. Florida, Leader of Mexico’s United Cartels and Others Charged in South Florida Federal Court with Importing Over 1100 Pounds of Crystal Methamphetamine, Press Rel., Apr. 1, 2021.

 

Doctrine of Universal Jurisdiction Becomes Focal Point of Syrian War Crimes Prosecutions

Thursday, April 8, 2021
Author: 
Teddy David
Volume: 
37
Issue: 
4
Abstract: 

On February 24, 2021, a German court convicted former Syrian secret police officer Eyad al-Gharib of aiding and abetting crimes against humanity during the Syrian Civil War. The landmark decision is the first example of a national court – as opposed to the International Criminal Court – convicting a relatively high-ranking officer for war crimes committed during the now decade-long conflict in Syria.

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