Introduction
The United States v. Morrison case is a good illustration of a multi-jurisdictional search. A federal jury explained that the Morrisons assisted clients in filing false company losses to get tax refunds rather than pay the taxes that were actually owed. When the Morrisons learned that the IRS was looking into their company, they tried to get the issue resolved by selling the company several times.
Discussion
The Morrisons were nonetheless charged with tax fraud after those sales, and they also faced wire fraud accusations (United States V. Morrison, 2016). The offenders were located in various states, and the offenses themselves had been committed in several separate jurisdictions, making this a case that required a multi-jurisdictional investigation. Collaboration amongst the various jurisdictions allowed for the completion of the inquiry.
If the investigation had not been conducted across multiple jurisdictions, the conclusion of the case might have been different. After a three-day trial, the jury found the Morrisons guilty on all charges. The district court imposed below-guidelines prison terms of 187 months on both individuals and obliged them to pay restitution of $17,807,106 (United States V. Morrison, 2016). If the various jurisdictions had not collaborated with one another during the investigation, it would not have been likely to reach a conclusion. The conclusion of the case was likely influenced by the fact that the investigation was carried out by multiple authorities, including the IRS. This made it possible to conduct more comprehensive research, contributing to the prosecution’s positive outcome.
Conclusion
The matter was resolved as a result of the inquiry spanning multiple jurisdictions. Most instances of tax fraud involve more than one jurisdiction, making their investigation particularly challenging and time-consuming (Nawawi & Salin, 2018). The Morrisons argued that the evidence against them was insufficient on every count, but thanks to the cooperation of the investigators, the court was able to evaluate the charges of conspiracy and wire fraud reasonably (United States V. Morrison, 2016). Since authorities from different areas, such as the IRS and law enforcement departments, were able to work together, the inquiry was able to come to a close.
References
Nawawi, A., & Salin, A. S. A. P. (2018). Capital statement analysis as a tool to detect tax evasion. International Journal of Law and Management, 60(5), 1097–1110. Web.
United States v. Morrison, No. 15-10170 (5th Cir. 2016). (2016). Justia Law. Web.