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. 

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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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