October 2008
The KPMG Tax Shelter Case and the Right Against Self-IncriminationBy Laurence A. Urgenson and Jason P. Hernandez
In a much anticipated opinion, the Second Circuit has affirmed the dismissal of an indictment against 13 former partners and employees of the accounting firm KPMG, who were charged with creating fraudulent tax shelters. United States v. Stein. This article discusses the case in depth.
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