In an article published in Law360, Miami partner Jonathan Etra discusses an unusual case where an attorney blamed hoarding exotic collectibles such an $82,000 woolly mammoth tusk delayed his IRS obligations. Etra said the mens rea hurdle, which means an action was carried out knowingly and willfully, could thwart the defendants who may be emboldened by the growing awareness of rare psychological disorders such as hoarding. "[Defense attorneys] should be warned that there has to be a tight fit between the alleged disorder and the mens rea," Etra told Law360. "It's got to be something really, really precise."

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