Caroline D. Ciraolo moderated and Brian P. Ketcham participated in the panel entitled "Criminal Tax Sentencing - Best Practices," at the Federal Bar Association's 2020 Tax Law Conference

The panel reviewed the latest sentencing statistics in criminal tax prosecutions and discussed best practices in connection with negotiating the plea agreement, calculation of tax loss, impact of forfeiture, dealing with Office of Probation and Pretrial Services, character letters, payment of restitution, sentencing memoranda, allocutions, witnesses, conditions of probation or supervised release, and designations.

Learning Objectives:
• Overview of latest criminal tax sentencing statistics/outcomes.
• Best practices in negotiating plea agreements.
• Sentencing concerns, including, tax loss calculations, forfeiture, restitution payment, character letters, allocutions, etc.