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Tax Fraud and Corporate Criminal Liability

A corporation may be potentially criminally liable for tax fraud committed by a director, officer, or employee. Basically, the general concept for corporate criminal liability is that a corporation may be found liable for committing criminal offenses when an employee, officer, or director of the corporation commits the criminal offense. Some jurisdictions still apply the common law theory that a corporation cannot be liable for a crime because it is unable to commit a crime in its corporate capacity.

RELEASE ON BAIL PENDING AN APPEAL

Whether a defendant is entitled to be released on bail pending his or her appeal depends upon the type of offense of which the defendant was convicted and the length of sentence that is imposed on the defendant. If the defendant is convicted of a misdemeanor, the defendant is generally entitled to reasonable bail pending his or her appeal. If the defendant is convicted of a felony, the length of the defendant's sentence generally determines whether the defendant is entitled to bail.

FEDERAL LAWS REGARDING THE MANUFACTURE AND SALE OF EXPLOSIVES

Federal laws provide criminal sanctions for offenses involving the manufacture and sale of explosives. Such laws include the Antiterrorism and Effective Death Penalty Act of 1996, which Act was enacted in response to the Oklahoma City bombing in 1995. Federal laws also provide regulatory controls over interstate and foreign commerce in explosives. The regulatory controls are designed to assist states in regulating the manufacture, sale, transfer, and storage of explosives within their borders.

Best Evidence Rule

The Best Evidence Rule is also commonly referred to as the original document rule. The Best Evidence Rule requires that the proponent seeking the admission of evidence show the documentary evidence is the original version. The Best Evidence Rule applies when the terms of the writing are material and at issue. The Best Evidence Rule also applies when a witness testifies as to a fact resulting from having read it in the document sought to be admitted by the proponent.

RELEASE ON PAROLE

If a state's parole board grants parole to a prisoner, custody of the prisoner is generally transferred to the state's parole board prior to the prisoner's release on parole. The prisoner is usually transferred to a residential facility or a halfway house, during which time the prisoner continues to receive credit for good conduct time.


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