Analysis

Cohen Plea Reflects High Bar For Cooperators

Law360 (August 22, 2018, 9:36 PM EDT) -- Michael Cohen's plea agreement notably lacks a cooperation provision that could help reduce the yearslong sentence he faces for tax evasion and campaign finance violations, but former prosecutors say defendants don't always find it in their interest to submit to the intense scrutiny that comes with being a government cooperator.

On Tuesday, Cohen appeared before U.S. District Judge William Pauley in Manhattan to plead guilty, admitting that he intentionally dodged taxes for four years until 2016 by not reporting more than $4 million in personal income during that time. He also made the remarkable declaration under oath that he acted to...

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