A perennial debate exists in the white-collar space: do the benefits of self-disclosure outweigh the risks associated with providing the government with a road map to the company’s purported violation ...

2023 was a very active one for Department of Justice (DOJ or the “Department”) guidance, and that guidance had one clear theme: DOJ wants companies to voluntarily self-disclose their misconduct. To ...

The IRS’ second employee retention credit (ERC) voluntary disclosure program for businesses who want to pay back the money they received after filing ERC claims in ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. The government has long recognized that taxpayers make bad ...

Jessica Chan, senior director of government investigations and special matters and litigation at Uber Technologies Inc., said based on her review of the SEC's 2022 year-end report, that "even if a ...

The IRS has unveiled a "voluntary disclosure program" for businesses that claimed a pandemic-era tax credit in error and want to pay the money back. The new voluntary ...

The original version of this story was published on Law.com ” … [A]lthough nothing is off the table when you voluntarily disclose, I can tell you in unequivocal terms that you will get a real benefit ...

Dambra, Michael; Schonberger, Bryce; Wasley, Charles. Creating visibility: voluntary disclosure by private firms pursuing an initial public offering. Review of Accounting Studies. Sep2024, Vol. 29 ...