Federal criminal statutes and the U.S. Sentencing Guidelines provide for mandatory fines and restitution, subject to a defendant’s ability to pay. 18 U.S.C. §3572 and U.S.S.G. §5E1.2 (fines); 18 U.S.C. §§3663A-3664 (restitution). The government has an arsenal of collection remedies for unpaid fines and restitution. 18 U.S.C. §§3612-3614. Few defense attorneys have a detailed grasp of these statutes and the case law interpreting them. Mr. Smith is an expert on fines and restitution, as well as forfeiture. The law relating to federal fines and restitution is fully covered in the second volume of Mr. Smith’s up to date treatise, Prosecution and Defense of Forfeiture Cases, published by Matthew Bender.

Mr. Smith has represented not only criminal defendants but also large groups of victims seeking restitution or a share of the proceeds forfeited from defendants in fraud cases. A victim’s attorney needs to understand the interplay between the government’s forfeiture and restitution remedies and the victim’s rights in each type of case.