Financial Crimes Defense

Money Laundering & RICO

Following the money

Money laundering prosecutions under 18 USC 1956 require proof that the defendant knew the funds came from criminal activity and engaged in a financial transaction designed to conceal or promote that activity. The statute is broad, but it has limits — and the government frequently overreaches.

John Kirby has lectured on U.S. money laundering laws for the Mexican Federal Tax Administration. He understands the international dimension of these cases and how to challenge the government's tracing methodology.

• 18 USC 1956 — domestic and international money laundering
• 18 USC 1957 — transactions involving criminally derived property
• RICO 18 USC 1961-1968 — enterprise element and pattern of racketeering
• Asset forfeiture defense — civil and criminal forfeiture proceedings

Tax Evasion & FBAR

IRS criminal investigations

Tax evasion under 26 USC 7201 requires the government to prove willfulness — a voluntary, intentional violation of a known legal duty. IRS Criminal Investigation Division (IRS-CI) agents build these cases over months or years. Early counsel can make the difference between a civil resolution and a criminal indictment.

• Tax evasion — 26 USC 7201, affirmative acts, tax deficiency challenges
• FBAR violations — foreign bank account reporting, willfulness standard
• Employment tax — trust fund recovery penalty, responsible person determinations
• Voluntary disclosure — IRS voluntary disclosure practice, offshore compliance

For in-depth analysis, visit our dedicated resource sites: Tax Evasion Defense Center and IRS Tax Defense.