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9 Gonz. J. Int'l L. 1 (2005-2006)

handle is hein.journals/gjil9 and id is 1 raw text is: SNIDER 2 7 2006 SORTING OUT THE MESS: INTERNATIONAL SMUGGLING SCHEMES, FOREIGN POLICY, AND A LITTLE THING CALLED JUSTICE Shannon L. Snider* Cite as: Shannon L. Snider, Sorting Out the Mess. International Smuggling Schemes, Foreign Policy, and a Little Thing Called Justice, 9 GONZ. J. INT'L L. 1 (2005), available at http://www.across-borders.com. 1. INTRODUCTION ................................................................................... 2 11. THE APPLICABLE LAW S ...................................................................... 4 A. Congressional Intent The Anti-Smuggling Statute ................. 4 B. Federal Prosecutors Find a Work-Around- The Mail and W ire Fraud Statutes .................................................................... 6 C. The Common Law Revenue Rule - Existence and Justifications ............................................................................... 7 Ill. CIRCUIT SPLITS: THE CURRENT STATE OF THE COMMON LAW R EVENUE R ULE ................................................................................ 11 A. First Circuit: United States v. Boots ........................................ 12 B. Second Circuit: United States v. Trapilo ................................. 15 VI. UNITED STATES V. PASQUANTINO II ................................................. 17 A. Facts of the Case and Case History ........................................... 17 B. The Fourth Circuit Court's Ruling ............................................. 19 V. ANALYSIS OF THE IMPLICATED ISSUES ............................................. 24 A. Acting Against Clear Congressional Intent ............................. 25 B. Is a Failure to Disclose Smuggled Goods Actually Fraud? ....... 26 C. Determining if Lost Tax Revenue is Property ...................... 27 1. Determining Congressional Intent, Revisited: Did Congress Mean for Unassessed Tax Revenue to Shannon L. Snider is a member of the Class of 2006 at Pepperdine University School of Law. SNIDER 2/7/2006

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