July 1, 2014
Under Section 1001 of Title 18, a wide array of false statements is subject to criminal prosecution, raising concern over the power the law gives to prosecutors. To the surprise of many, the Justice Department has recently taken a position on one element of a Section 1001 offense—“willfulness”—which at first blush would seem to make prosecutions under the law more difficult for the government. This article considers the Department’s position and its practical implications for white-collar defense lawyers and their clients.