Foxcast Legal Listening

Episode 60

Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit

Five years and two presidential administrations later, tensions remain — with the IRS and tax credit applicants — over the pandemic-era Employee Retention Tax Credit (ERC). While the IRS has been continuing a Biden-era restrictive policy, a new mandate may be coming when a new IRS Commissioner is confirmed. Fox attorneys Brian Bernhardt and Jonathan Wasser join host Matt Adams for a comprehensive look at the current state of the ERC. They also discuss Billy Long — the current IRS commissioner nominee — and how his background may shape his plans for the agency’s approach to the ERC. Brian and Jonathan also forecast what’s likely to come for the IRS and the ERC in light of staffing reductions.

Episode 59

Enforcement Priorities of the Second Trump Administration: DOJ Focus

While President Trump’s first administration focused on reshaping the judiciary, he’s indicated a priority of his second administration will be reshaping the federal justice system. In this episode, reporter Andy Kroll and host Matt Adams explore the commonalities among recent U.S. Attorney appointments and how these newly named individuals may impact the overall enforcement priorities of the Department of Justice. They discuss what makes this presidential term different — and what makes it the same — as well as how reductions in force and other staffing changes across multiple federal agencies align with the president’s stated vision and agenda. An investigative journalist known for his in-depth reporting on the intersections of politics, money and power, Andy currently serves as a national reporter for ProPublica, where he covers justice and the rule of law, including the Justice Department, U.S. Attorneys and the courts.

Episode 58

Enforcement Priorities of the Second Trump Administration: IRS Investigations

What’s on the Trump administration’s agenda when it comes to federal investigations? Listen to the first in a series of episodes aimed at answering that question. Former IRS Special Agent Jonathan Schnatz joins host Matt Adams to discuss his experience as world events and changing presidential administrations shifted IRS priorities during his 25-year tenure in the Criminal Investigations division. Now a Principal at Withum, Jonathan shares his opinions and prognostications on the administration enforcement priorities for the IRS, including the suggestion that IRS agents will be deployed to the U.S./Mexico border. Matt and Jonathan also dig into the recently released IRS “Dirty Dozen” list and weigh the likelihood of them becoming enforcement priorities.

Episode 57

Wired for Truth: The Art & Science of Polygraphs

The polygraph test: We’ve all seen it used in popular movies, but what is it the truth behind how it’s used in the criminal justice system? Jerry Lewis, a retired New Jersey State Police lieutenant who’s been administering polygraphs since 1981, joins host Matt Adams to peer inside the mechanics of the test. They explore the science at work in a polygraph machine and the art of questioning a subject — and how to identify when someone is lying without a polygraph. Jerry also addresses criticisms of the polygraph, defends his opinion on forced confessions and discloses the role he played in catching the killer of Megan Kanka, the namesake of Megan’s Law.

Episode 56

A Strategic Gamble: The Risks, Costs and Rewards of Going to Trial

Statistics weigh heavily against defendants in the criminal justice system. Only 0.4% were acquitted after trial in federal cases during fiscal year 2022. In this latest podcast episode, host Matt Adams is joined by firm colleague Patrick Egan, whom Matt describes as “the type of trial lawyer you go to when your only option is to roll the dice and go to trial taking a shot against all odds.” Patrick, a Fox Partner and Chair Emeritus of the firm’s White-Collar Criminal Defense & Regulatory Compliance Practice, discusses how he navigates clients through the decision to go to trial and shares his insights into the political and procedural reasons why statistics favor prosecutors. Patrick also recounts the details of one of his most high-profile acquittals involving a Philadelphia politician innocent of the charges lobbied against him.

Episode 55

The Power of the Presidential Pardon: Traditions and Turning Points

Recent presidential pardons by both sides of the political aisle are unprecedented in their purposes, which were wielded both to reward and protect. That’s according to Rachel Barkow, Charles Seligson Professor of Law and Faculty Director of the Zimroth Center on the Administration of Criminal Law at New York University School of Law. A prolific author who is recognized as one of the country’s leading experts on criminal law and policy, Rachel joins host Matt Adams for a timely discussion exploring the historical use of presidential pardons, the standard vetting process for requests and how the pardons issued in January by the both the outgoing and incoming presidents diverge from traditional uses of the power. They also speculate on how — and if — the process could change in the future, should a president have the interest in altering authority granted by the Constitution. You won’t want to miss this enlightening episode.

Episode 54

The Flaws of FARA: Feeble Oversight of Billions in Foreign Influence

Journey back in time as we explore the origins of the Foreign Agents Registration Act (FARA) — and trace its impact on reshaping the public image of some of the most corrupt foreign entities over the past 50 years. Author Casey Michel returns to the podcast to join host Matt Adams to discuss Foreign Agents: How American Lobbyists and Lawmakers Threaten Democracy Around the World. Casey’s book highlights the failures of FARA, which was enacted in 1938 to require agents of foreign principals who are engaged in political activities to publicly disclosure their activities. Discover the fascinating roots of FARA’s inception and dig into the law’s influence on American history. You’ll also learn why Casey’s book landed him on Vladimir Putin’s sanctions list and if FARA reform is in the future.