Author’s note: As a Public Information Office for IRS Criminal Investigation, it is part of my job to attend sentencings of white-collar criminals and tax scam artists. All too often, I meet the real victims of their cons and listen to the emotional stories, usually outside the courtroom. As CPAs, you may have also heard the victims’ stories and felt they should get their day in court and be provided the opportunity to express themselves to the judge. A fairly new law allows victims to do just that. – S. Moore

Author Stephen Moore is a featured speaker in the 2007 series of High School Leaders Conferences currently underway. Read more on the content and outcome of those events in the next issue of Leaders’ Edge.

Through the Justice for All Act of 2004, CPAs can advise clients that crime victims have the new right to be reasonably heard at any public proceeding in the federal district court involving release, plea, sentencing or any parole proceedings, and have the right to “full and timely restitution.” The Department of Justice has launched a notification system to provide victims with information on case events.

In most cases, the investigating agency will work with the United States Attorney’s Offices in identifying victims who were directly and proximately harmed as a result of the commission of a federal offense. The Department of Justice representatives will make their best efforts to see that crime victims receive reasonable, accurate and timely notification of scheduled court proceedings, among other things.

The Victim Notification System (VNS) provides information, including status of the case, scheduled court hearings and an offender’s custody status. This system can be accessed by telephone or Internet once the victim has applied for and received VNS identification numbers.

The Justice for All Act also allows the victim to provide a “Victim Impact Statement” to the United States Probation Office, which will be included in a pre-sentence investigation report to District Court judges. If the victim (or lawful representative) is present and wants to make a statement at the sentencing of the convicted offender, the prosecutor will advocate for the victim’s right to make a statement or present information in relation to the offender’s sentence.

Although earlier statutes authorize restitution as part of a criminal sentence, the Justice for All Act also provides victims with the right to “full and timely restitution.” It is important for the victims to keep records of their losses to allow those losses to be included in the probation department’s calculation of ordered restitution.

For further information on the Justice for All Act, please contact the United States Attorney’s Office Witness Victim Coordinators, Sandy Palazzolo, Eastern Judicial District of Michigan, at 313.226.9510 or Kathy Schuette, Western Judicial District of Michigan, at 616.456.2404 or visit the web sites noted in the related resources.

Related Resources and Links

U.S. Attorney's Office-Eastern Michigan
www.usdoj.gov/usao/mie

U.S. Attorney's Office-Western Michigan
www.usdoj.gov/usao/miw

National Crime Victims' Rights Week
April 22-27, 2007

About the Author
Special Agent Stephen Moore, JD, is the public information officer at IRS Criminal Investigation, Detroit Field Office. He serves on the MACPA Fraud Issues Task Force.