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Daniel T. Hartnett

Member
Office

Chicago

130 E. Randolph St.
Suite 3900
Chicago, IL 60601
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Fax: 312.517.7579
Practice Areas
LitigationWhite Collar Criminal Defense
Areas of Emphasis
Federal and State Tax ControversyHealth Care Controversies - Civil and Criminal
Education
J.D., Loyola University Chicago School of Law, Chicago, Illinois, 1977
B.A., University of Notre Dame, Notre Dame, Indiana, 1974
State Bar Licenses
Illinois
Court Admissions
U.S. District Ct., N.D. of Illinois
U.S. District Ct., N.D. of Illinois Trial Bar
U.S. Tax Court
U.S. Court of Appeals, 5th Circuit
U.S. Court of Appeals, 7th Circuit
U.S. Court of Appeals, 8th Circuit
U.S. Court of Appeals, 11th Circuit
U.S. Supreme Court
U.S. Court of Military Appeals
Languages
German
Membership
American Bar Association, Tax Section (1986 - present); Committee on Civil and Criminal Tax Penalties - Reporter for Developments in the Sentencing Guidelines (1997-2003)
Adjunct Professor, Federal Civil Tax Procedure, LL.M. Program in Tax Law, The John Marshall Law School (1991-2012)
City of Evanston Environment Board 1992-2000 (Chair, 1996-2000)
Super lawyers 2015

Daniel T. Hartnett

Member

Daniel T. Hartnett is a Member of the Litigation Practice Group in Clark Hill's Chicago office. Dan'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. He 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. Dan has broad experience conducting corporate internal investigations and providing counsel and crisis communication to general counsel, senior management and boards of directors.
 
Prior to entering private practice, Dan 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). He also served as a Captain in the United States Army Judge Advocate General’s Corps (1978-1982).

Notable Cases and Results

Circuit Courts of Appeal

Anti-Trust Sentencing. Represented an individual in successful challenge to applicability of the bid-rigging enhancement.

Estate tax – civil. Represented an Estate in appeal of Tax Court judgment regarding apportionment of the marital deduction.

Regulatory. Represented meat producer in dispute over entity’s right to receive USDA inspection services following conviction of principal.

U.S. District Courts

Securities fraud – criminal. Represented an individual in criminal insider trading prosecution and parallel SEC civil proceeding.

Health care fraud. Represented a physician in criminal prosecution for conspiracy to accept kickbacks for patient referrals.

Qui Tam civil suit. Represented skilled nursing facilities and therapy provider in civil suit alleging violations of the False Claims Act.

Tax fraud. Represented an individual in criminal investigation and prosecution for under-reporting revenue of a closely-held corporation.

Summons enforcement. Represented individual in proceedings to challenge IRS summons based on Fifth Amendment assertion.

Tax shelter litigation. Served as expert witness for law firm responding to IRS summons for client files.

Durable medical equipment grand jury investigation. Represented sales representatives in grand jury investigation involving unauthorized sales of diagnostic devices.

Anti-Kickback Act grand jury investigation. Represented medical supplies sales representative connection with claimed kickback payments.

U. S. Tax Court

Reasonable compensation deduction. Represented an entity concerning its entitlement to deduction for amounts paid to principal owner.

Publications

  • “Search Warrant Help Desk: Emergency Measures for Lawyer First-Responders,” The Circuit Rider, The Journal of the Seventh Circuit Bar Association (April, 2016).
  • 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).

Speaking Engagements

  • Moderator, “What to Do About Dad’s Swiss Bank Account: Dealing with Fraud Issues in Overlapping Income and Estate Tax Situations,” ABA Section of Taxation (September, 2003).
  •  “Current Tax Controversy Topics,” presented at the June, 2003 RSM McGladrey Tax Conference.
  • “Amendments to the Sentencing Guidelines: The Changes and the Issues for White Collar Offenses,” ABA Section of Taxation (January, 2002).
  • “Practical Guidance for Clients Reporting to the U.S. Bureau of Prisons,” ABA Section of Taxation (January 2000).
  • “Federal Tax Controversies - Practice before the IRS, the District Court and the U.S. Tax Court,” ABA Section of Taxation and Federal Bar Association (1992).
  • “There’s a CID Agent at the Door: Practical Considerations for the Accounting Profession,” IL CPA Society 38th Annual Tax Conference (1992).