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Pennsylvania CPA Journal

Summer 2021

Features

Charging and Sentencing Trends of Criminal Tax Cases

By Jed M. Silversmith, JD, and Miranda A. Galvin, PhD

The U.S. Sentencing Commission, which provides sentencing guidelines, collects substantial amounts of information on sentencing, including dozens of data points for every criminal case. The data are publicly available, permitting an analysis of specific categories of crimes, including tax crimes.

Full story


Columns

Charging and Sentencing Trends of Criminal Tax Cases

By Jed M. Silversmith, JD, and Miranda A. Galvin, PhD

The U.S. Sentencing Commission, which provides sentencing guidelines, collects substantial amounts of information on sentencing, including dozens of data points for every criminal case. The data are publicly available, permitting an analysis of specific categories of crimes, including tax crimes.

Full story