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Home / Opinion Digests / Criminal – Fraud – Security – IRS Form 1099-OID (access required)

Criminal – Fraud – Security – IRS Form 1099-OID (access required)

A Roanoke U.S. District Court dismisses a charge of violation of 18 U.S.C. § 514 against a defendant who allegedly defrauded Hammersley Motors when she mailed an IRS Form 1099-OID, as that form is not an “actual security or other financial instrument” under the statute. While the 4th Circuit has not been presented with the opportunity ...

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