Source: http://www.mbsrhlaw.com/attorneys/Daniel-T-Hartnett
Timestamp: 2019-04-21 22:16:55+00:00

Document:
Daniel T. Hartnett is a principal at Martin, Brown, Sullivan, Roadman, & Hartnett, Ltd. Mr. Hartnett’s practice focuses on the representation of individuals and entities in federal criminal investigations and prosecutions involving the FBI, IRS, SEC, HHS, USDA, FDA and Postal Inspection Service and related enforcement actions in parallel civil suits and administrative proceedings. Mr. Hartnett represents individuals and entities in civil tax controversies, including audits, summons enforcement proceedings, prepayment judicial review in the U.S. Tax Court and refund litigation in federal district courts. He also regularly represents accountants, attorneys, physicians and other professionals before licensing authorities. Mr. Hartnett has broad experience conducting corporate internal investigations and providing counsel and crisis communication to general counsels, senior management and boards of directors.
Prior to entering private practice, Mr. Hartnett served as a Trial Attorney in the Tax Division of the U.S. Department of Justice, Office of Special Litigation (1984-1986) and Criminal Section (1982-1984). Mr. Hartnett also served as a Captain in the United States Army Judge Advocate General’s Corp (1978-1982).
United States v. Bailin, Case No. 05 CR 48 (S.D.N.Y.) (Criminal insider trading, false audit confirmations); SEC v. Bailin, 05 CV 286 (S.D.N.Y.) (parallel SEC civil enforcement action).
Estate of Lurie v. Commissioner, Case No. 04-3800 (7th Cir.) (Estate tax - apportionment, marital deduction); 87 T.C.M. 830 (2004).
In re tax liabilities of John Does, Case No. 03 C 4190 (N.D. IL) (reported New York Times, March 4, 2004, Business Day, p.1) (Expert witness - IRS summons compliance).
Represented durable medical equipment sales representative in federal criminal investigation involving unauthorized sales of diagnostic devices (2005).
Represented medical supplies sales representative in federal criminal investigation involving purported violations of Medicare Anti-Kickback Act (2002-2005).
United States v. Heffernan, 43 F.3d 1144 (7th Cir. 1994) (criminal antitrust sentencing - bid-rigging enhancement).
Universal Manufacturing Co. v. Commissioner, 68 T.C.M.. (CCH) 305 (1994) (reasonable compensation deduction).
Windy City Meat Co. v. USDA, 926 F.2d 672 (7th Cir. 1991)(right to receive USDA inspection services on conviction of principal).
United States v. Duncan, 704 F. Supp. 830 (N.D. IL 1989) (summons enforcement denied - 5th Amendment assertion).
U.S. Army, Captain, JAGC (1978-1982).
Member, Federal Defender Panel for the Federal Defender of the Northern District of Illinois (1991-present).
City of Evanston Environment Board 1992-2000 (Chair, 1996-2000).
Practice Under the Federal Sentencing Guidelines, Chapter 14 Author and annual updates reporter (“Tax and Money Laundering Offenses Under the Sentencing Guidelines”) (Aspen Publishers, New York).
“Changes to the Sentencing Guidelines in Tax Offenses: More Pain, What Gain?” 3 Journal of Tax Practice & Procedure 42 (CCH, Inc. Chicago, 2001).
“Punitive Damages and the Illinois Survival Act,” 7 Loyola University of Chicago L.J. 811 (1976).
“There’s a CID Agent at the Door: Practical Considerations for the Accounting Profession,” IL CPA Society 38th Annual Tax Conference (1992).

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