The 2014 Cumulative Supplement covers: The government's high-profile enforcement campaign against undisclosed offshore financial accounts, including the implementation of FATCA; the increasing investigation and regulation of banks, and the evolving voluntary disclosure programs for offshore accounts; willfulness in criminal cases, and in civil cases involving offshore account reporting; the emerging regulation of virtual currency under the Bank Secrecy Act; the new DOJ policy on criminal and civil forfeitures in tax-related cases; and the new amendment to the Federal Sentencing Guidelines regarding the definition of tax loss. 

See more about the publication here.

Mr. Hardy is also an author of Criminal Tax, Money Laundering, and Bank Secrecy Act Litigation editions released by Bloomberg BNA in 2010, 2011, and 2012.


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