Ernst & Young Partners' Conspiracy and Tax Evasion Convictions Reversed
On November 29, 2012, the U.S. Court of Appeals for the Second Circuit reversed the conviction of Richard Shapiro, a tax attorney who had been found guilty of conspiracy and tax evasion charges in connection with the promotion of tax shelters on behalf of Ernst & Young. The Court of Appeals determined that there was insufficient evidence supporting Mr. Shapiro's conviction, concluding that the trial record demonstrated that Mr. Shapiro had acted in good faith and without knowledge of the alleged criminal conduct. Throughout its opinion, the Court rejected the government's arguments to the contrary and emphasized evidence developed by the Morvillo Abramowitz defense team establishing that Mr. Shapiro had acted appropriately in connection with both the underlying shelters and his interactions with the IRS. Mr. Shapiro was represented at trial by Morvillo Abramowitz principals Jeremy Temkin and Richard Albert, and associate Matthew Homberger. Morvillo Abramowitz also represented Mr. Shapiro on appeal, which was lead by Alexandra Shapiro and James Darrow of Shapiro, Arato & Isserles LLP.