Richard Shapiro

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Charge:	Conspiracy and Tax Evasion
Sentence:	28 months
Years Imprisoned:
Year Crime:	2001
Year Convicted:	2010
Year Cleared:	2012
U.S. State or Country of Crime:	New York - Federal Case
County or Region of Crime:	New York
City of Crime:	New York City
Result:	Judicially Exonerated
Summary of Case:	"Richard Shapiro and Martin Nissenbaum were Ernst & Young LLP tax attorneys wrongly convicted in May 2009 of tax evasion and conspiracy, and Nissenbaum was also convicted of obstruction of justice. The charges were releated to their involvement in developing illegal tax shelters sold by the accounting firm from 1999 to 2001 to high income individuals. Shapiro was sentenced to 28 months in federal prison and a fine of $100,000. Nissenbaum was sentenced on Jan. 21, 2010 to 30 months and a fine of $100,000. Completion of the prison sentences of Shapiro and Nissenbaum were to be followed by 3 years of supervised release. Their judgments of conviction were entered on February 17, 2010 after their sentencing. They were allowed to remain free on bond pending the outcome of their appeal. On November 29, 2012 the U.S. Court of Appeals for the 2nd Circuit overturned Shapiro and Nissenbaum's convictions on the basis of insufficient evidence, which barred their retrial. The convictions of their three codefendants -- Robert Coplan, Brian Vaughn and Charles Bolton -- were affirmed. Their co-defendant David L. Smith fled to Canada prior to his trial. He was extradicted back to the U.S. and he entered a plea agreement to plead guilty to one count of tax evasion and he was sentenced on June 8, 2020 to 3 years in prison."
Conviction Caused By:
Innocence Proved By:	"On November 29, 2012 the U.S. Court of Appeals for the 2nd Circuit overturned Shapiro and Nissenbaum's convictions on the basis of insufficient evidence, which barred their retrial. "
Defendant Aided By:
Compensation Awarded:
Was Perpetrator Identified?
Age When Imprisoned:
Age When Released:
Sex:	Male
Skin/Ethnicity:	White
Information Source 1:	"United States v. Coplan, 703 F.3d 46 (2nd Cir. 2012)"
Information Location 1:	"http://scholar.google.com/scholar_case?case=6631837881221743909&q=United+States+v.+Coplan+2012+Nissenbaum&hl=en&as_sdt=6,48"
Information Source 2:	"Ex-Ernst & Young Lawyers Get Tax Convictions Reversed, By Bob Van Voris (staff writer), Bloomberg Businessweek, November 29, 2012"
Information Location 2:	http://www.businessweek.com/news/2012-11-29/ex-ernst-and-young-lawyers-get-tax-convictions-reversed
Information Source 3:	"The Long Arm of the Tax Man Nabs Tax Lawyer on the Lam in Canada, Evan Davis, taxlitigator.com, 11-21-2017"
Information Location 3:	https://www.taxlitigator.com/the-long-arm-of-the-tax-man-nabs-tax-lawyer-on-the-lam-in-canada-by-evan-davis/
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Richard Shapiro

Charge:

Conspiracy and Tax Evasion

Sentence:

28 months

Years Imprisoned:

Year Crime:

2001

Year Convicted:

2010

Year Cleared:

2012

U.S. State or Country of Crime:

New York - Federal Case

County or Region of Crime:

New York

City of Crime:

New York City

Result:

Judicially Exonerated

Summary of Case:

Conviction Caused By:

Innocence Proved By:

"On November 29, 2012 the U.S. Court of Appeals for the 2nd Circuit overturned Shapiro and Nissenbaum's convictions on the basis of insufficient evidence, which barred their retrial. "

Defendant Aided By:

Compensation Awarded:

Was Perpetrator Identified?

Age When Imprisoned:

Age When Released:

Sex:

Male

Skin/Ethnicity:

White

Information Source 1:

"United States v. Coplan, 703 F.3d 46 (2nd Cir. 2012)"

Information Location 1:

"http://scholar.google.com/scholar_case?case=6631837881221743909&q=United+States+v.+Coplan+2012+Nissenbaum&hl=en&as_sdt=6,48"

Information Source 2:

"Ex-Ernst & Young Lawyers Get Tax Convictions Reversed, By Bob Van Voris (staff writer), Bloomberg Businessweek, November 29, 2012"

Information Location 2:

http://www.businessweek.com/news/2012-11-29/ex-ernst-and-young-lawyers-get-tax-convictions-reversed

Information Source 3:

"The Long Arm of the Tax Man Nabs Tax Lawyer on the Lam in Canada, Evan Davis, taxlitigator.com, 11-21-2017"

Information Location 3:

https://www.taxlitigator.com/the-long-arm-of-the-tax-man-nabs-tax-lawyer-on-the-lam-in-canada-by-evan-davis/

Information Source 4:

Information Location 4:

Information Source 5:

Information Location 5:

Book About Case:

Book Information:

Book About Case (2):

Book Information (2):

Movie About Case:

Comments About Case: