*Please see below for a full list of links and documents.

1.    Did Bradley Birkenfeld serve the public interest?

Yes. Mr. Birkenfeld’s voluntary disclosures were historic in nature in terms of cracking the vault of bank secrecy. His official contributions led to the agreement between the United States and UBS for the payment of $780,000,000.00 in fines and penalties, the creation of an IRS amnesty program, under which 14,700 people have come forward and admitted to illegal, secret bank accounts, the recovery of billions of taxpayer dollars by the IRS, and the shut down of the entire $20 billion illegal UBS program that existed to solicit and encourage wealthy Americans to hide their money in secret, offshore accounts. The NY Daily News asserted that "Bradley Birkenfeld deserves a statue on Wall Street, not a prison sentence."

2.    How did Mr. Birkenfeld blow the whistle?

Mr. Birkenfeld did what whistleblowers do first; as documented in e-mails and correspondence sent within the bank starting in June of 2005 he went to his supervisors at work as soon as he discovered UBS was violating the law. He did this in good faith - not to gain a reward or to turn UBS in to the authorities - but to fix the problems he discovered. He followed all UBS internal compliance procedures and reported his concerns up the chain of command. On May 24, 2006, UBS general counsel closed the investigation, and UBS did nothing to address Mr. Birkenfeld’s complaint.  Because UBS’ failed to address his concerns, Mr. Birkenfeld voluntarily resigned in order to end his participation in the illegal conduct. Although UBS demanded that he continue to keep bank secrets regarding his complaints, he retained outside counsel and began making disclosures to all appropriate government entities. In 2007, Mr. Birkenfeld provided extensive testimony to the Department of Justice, Securities and Exchange Commission, and the Internal Revenue Service. In September 2007, frustrated by the inactivity of the Justice Department, Mr. Birkenfeld, through counsel, reached out to the Senate for help, writing, "We have a limited opportunity to change an entire industry designed to evade US taxes. Lets not fiddle while Rome burns."

3.    How important was Mr. Birkenfeld’s whistleblowing?

The Department of Justice and UBS both agree (Section 15 to Exhibit C of Deferred Prosecution Agreement) that UBS could have solved all problems had they properly investigated Mr. Birkenfeld’s complaint. Brad Birkenfeld is a true whistleblower who tried to get UBS to fix the problem. UBS left him no choice but to resign and give up his international banking career.  At his sentencing hearing the Court asked the Justice Department prosecutor:  “But for Mr. Birkenfeld this scheme would not have been discovered by the U.S. government? The answer was clear:  “I believe that Your Honor, yes.” This finding was stated multiple times during Mr. Birkenfeld's sentencing hearing. In addition, multiple government agencies, including the Securities and Exchange Comission, the Internal Revenue Service, and the Senate, have sent letters that point to the information revealed by Mr. Birkenfeld as crucial to the investigation of UBS.

4.    Does the fact that Mr. Birkenfeld participated in illegal activity disqualify him as a whistleblower?

No. Whistleblower protection laws apply to those who come forward having participated in illegal activity. The entire Department of Justice effort to combat fraud against the government and tax evasion is based on an old Civil War statute that provides protection and rewards for whistleblowers.  When passed, Congress knew that participants in the “crimes” would be the key sources of information. Senator Jacob M. Howard, the lead Senate sponsor, endorsed rewarding participants, stating that "setting a rogue to catch a rogue is the safest and most expeditious way I have ever discovered of bringing rogues to justice."  Since then, thousands of whistleblowers have come forward under these laws, most of whom directly participated in the underlying frauds.  None are known ever to have been prosecuted. The Justice Department’s treatment of Mr. Birkenfeld is unprecedented and undermines important anti-fraud laws. Twenty anti-corruption groups have joined the National Whistleblowers Center in a clemency campaign for Mr. Birkenfeld . 

5.    Did the Department of Justice tell the truth when they argued that Mr. Birkenfeld should go to prison?

No. At his sentencing hearing, the Department of Justice Attorney said that if Mr. Birkenfeld had turned in one of the biggest tax offenders, his former client Igor Olenicoff, in 2007 he would not have been prosecuted. In fact, Mr. Birkenfeld voluntarily released this information in 2007 to the Senate Subcommittee on Investigations and other government agencies. The Senate has a transcript detailing all of the disclosures Mr. Birkenfeld made, including those regarding Mr. Olenicoff, and confirms that these disclosures were made before Mr. Olenicoff was indicted or submitted his plea.

6.    Why is Mr. Birkenfeld’s sentence unjust?

Mr. Birkenfeld is the only banker connected to the entire illegal UBS tax program to receive a jail sentence. The director of the entire illegal program, Martin Liechti, was released by U.S. authorities and allowed to return to Switzerland without any prosecution. Igor Olenicoff, Mr. Birkenfeld’s largest client (and a Billionaire who illegally hid hundreds of millions of dollars in assets for years in at least three separate off-shore banks) was sentenced to 2-years unsupervised probation. All other prosecutions related to the UBS case have resulted in minor sentences including house arrest, probation, fines and community service. Mr. Birkenfeld spent over 19 months in a home confinement program that included electronic monitoring, a curfew, and travel restrictions before entering prison for a 40-month sentence, which he is currently serving. 

7.    What can I do to help?

Leading anti-corruption and whistleblower rights groups are calling on President Obama to issue Bradley Birkenfeld a presidential pardon or commute his sentence to time served. Other international bankers must feel comfortable coming forward to expose illegal practices like those reported by Mr. Birkenfeld. You can show your support for Mr. Birkenfeld by TAKING ACTION and personally endorsing the campaign for clemency.  

Full List of Links to Related Documents

Background information on Bradley Birkenfeld

Action Alert for Bradley Birkenfeld

Voluntary Disclosures 2007

Full Birkenfeld Sentencing Transcript 8/21/2009

NY Daily News: UBS whistleblower Bradley Birkenfeld deserves statue on Wall Street, not prison sentence 

Letter of support for Bradley Birkenfeld from IRS 2009

Letter of support for Bradley Birkenfeld from SEC 2009

Letter of support for Bradley Birkenfeld from Senator Levin 2009

Initial whistleblower e-mails and memos

UBS Internal Whistleblower Complaint

UBS Resolution of Complaint

Birkenfeld's Letter of Resignation

UBS Demands Birkenfeld Keep Bank Secrets

Full Exhibit C to Deferred Prosecution Agreement

E-mail from Senate confirming Bradley Birkenfeld came forward in 2007 and Subpoena from Senate Subcommittee on Investigations

E-mail exchange confirming Igor Olenicoff discussed in 2007 to Senate Subcommittee

1863 Congressional Globe, 37th Congress, 3rd Session (955-56) (1863) (Remarks from Senator Howard)
Sign-On Letter to Obama from anti-corruption groups

UBS Tax Crimes Scorecard: Bankers, Clients and Their Enablers (Bloomburg News)