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When the first wagers were taken in Ohio in January 2023, there were 16 online sports betting apps. Shortly after, it grew to 19. Now that number stands at 16. Over the past few months, more and more “Tier 2” sports betting companies have ceased their operations in Ohio. December 2023 marked the end of […]

August is National Make a Will Month, and while estate planning is often associated with older individuals nearing the end of their lives, it holds significant benefits for younger generations as they navigate milestones like marriage, starting families, and health considerations. It’s never too early to prepare for the future, and an increasing number of […]

Loss amount in white collar matters plays center stage at federal sentencing. Unfortunately, over the years its framework, USSG § 2B1.1(b)(1), has undergone repeated amendments, continuing to balloon the outsized role of loss amount in sentencings for financial crimes. [1] Section 2B1.1(b)(1) dominates the sentencing of financial crimes, assigning large, tiered enhancements based on loss […]

Congress has entrusted federal agencies to administer a litany of statutes encompassing subject matters that run the gambit from public health, financial markets, food & agriculture, antitrust, and many other disparate areas affecting the health, safety, and well-being of the American people. Administrators of these agencies typically have vast technical knowledge of and experience in […]

The Dirty Dozen isn’t only for the movies. Annually, the IRS compiles a list of twelve prevalent scams that tax professionals—and taxpayers—should be aware of. Here is the 2024 roundup: Consequences stemming from these abusive tax schemes carry not only civil penalties, but criminal charges. If you fear that you may have become entangled in […]

On April 17, 2024, the bipartisan United States Sentencing Commission unanimously voted to prohibit judges from considering acquitted conduct in calculating a defendant’s sentencing range under the federal guidelines.[1] This decision comes after both the United States Supreme Court and Congress demonstrated support for this change. Previously, consideration of acquitted conduct was permitted under the […]