(Emphasis added - M.A.C .)
Prof. Feller, in his book Penal Law, used the term "identification test" that the defendant cites in support of her claim that by virtue of this test, the defendant should be attributed the exemption that the organs received in the framework of the state's witness agreements. However, an examination of his words indicates that this test is intended solely to attribute the offense to the corporation (Feller, Penal Law, section 829, p. 705):
"The 'identification' test exists only if the perpetrator represents, in his actions, being the organizer of the corporation, the corporation itself. Only if he is the alter former 'I' of the corporation, the corporation will also be deemed to have committed the offense."
(Emphasis added - M.A.C .)
Prof. Feller details this matter (Feller, Penal Law, at p. 707):
"This doctrine [the theory of organs] is also relied upon using the test of 'identification,' since the organ of the corporation in question has an employee whose activity in the affairs of the corporation identifies with the activity of the corporation itself, due to his authority to fulfill the functions of the corporation on behalf of and for the corporation, using independent discretion delegated to him on behalf of the corporation......"
In other words, the organization's identification with the corporation is in order to attribute criminal responsibility to the corporation.
Halevi, the penal law, also makes use of the expressions identification and identification, and it also emerges from his words that the theory of identity clarifies the theory of organs for the purpose of attributing offenses to a corporation (ibid., at p. 897):
"The identity theory is the main theory that underlies the legal structure of attributing criminal liability from the officer to the corporation. In accordance with this theory, the corporation operates through its officers....This theory creates an identity between the actions of the officers of the corporation and the corporation itself....Accordingly, the factual elements of the specific criminal offense that existed in the relevant position will be considered as the factual whitewashing components of the specific criminal offense that took place in the corporation itself. Similarly, the elements of the mental element of the specific criminal offense that existed in the relevant position will be considered as the elements of the mental element of the specific criminal offense that took place in the corporation itself."