In That Case: Department of State v. Muñoz
Law School Toolbox Podcast Episode 418: Listen and Learn -- Criminal Procedure: Miranda Warnings
The Presumption of Innocence Podcast: Episode 19 - The Fifth Amendment & Its Role in Parallel Proceedings
Law School Toolbox Podcast Episode 323: Listen and Learn -- The Exclusionary Rule (Criminal Law and Procedure)
Bar Exam Toolbox Podcast Episode 157: Listen and Learn -- The Sixth Amendment
Bar Exam Toolbox Podcast Episode 154: Listen and Learn -- The Exclusionary Rule (Criminal Law and Procedure)
Eminent Domain: First Principles, Kelo, and In Service of Infrastructure Buildout
#WorkforceWednesday: SCOTUS in Review, Biden Acts to Limit Non-Competes, NY HERO Act Model Safety Plans - Employment Law This Week®
Bar Exam Toolbox Podcast Episode 140: Listen and Learn -- Regulatory Takings
#WorkforceWednesday: Mandatory Vaccination, Tipped Worker Rule, and SCOTUS Rules Against Organized Labor - Employment Law This Week®
Law School Toolbox Podcast Episode 290: Listen and Learn -- Privilege Against Self-Incrimination and Miranda Rights
Bar Exam Toolbox Podcast Episode 128: Listen and Learn -- Privilege Against Self-Incrimination and Miranda Rights
More Emerging Litigation Claims and Demands from COVID-19
Bar Exam Toolbox Podcast Episode 79: Tackling an MEE Criminal Law/Procedure and Evidence Essay
Bar Exam Toolbox Podcast Episode 70: Tackling a California Bar Exam Essay: Criminal Law and Procedure
Podcast - Developments in FDA & DOJ Regulation and Enforcement of Manufacturer Communications
The Koontz Decision: Limits Conditions a Government can Impose on Developers
Supreme Court Hands Landowners a Major Victory - Nossaman's Brad Kuhn
How Does Immunity Work in a Federal Criminal Case?
The House reconciliation measure branded the “One, Big, Beautiful Bill” (OBBB) would bar the IRS from paying any Employee Retention Credit (ERC) refund claims filed after January 31, 2024. Section 112205 of OBBB also imposes...more
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) released final regulations that significantly impact the reporting requirements for brokers involved in digital asset transactions. The stated aim of...more
Three digital asset organizations have jointly filed a lawsuit challenging the Internal Revenue Service’s (IRS) new digital asset broker reporting rule. The complaint, filed in the Northern District of Texas on December 27,...more
The 2022 Inflation Reduction Act (the “IRA”) allocated $80 billion in funding to the Internal Revenue Service (“IRS”), much of which was earmarked for increased enforcement efforts. After some starts and stops, that funding...more
El Plan de Pensiones de Malta ha captado la atención tanto de contribuyentes americanos como del IRS debido a sus atractivos beneficios fiscales. Diversos contribuyentes aprovecharon las ventajas fiscales que ofrecía el...more
The various forms of information reporting required by the Internal Revenue Code form the backbone of both voluntary compliance with tax laws and the starting point for audits by the Internal Revenue Service (IRS). One form...more
Since at least 2016 the IRS has been ferreting out taxpayers who failed to report their taxable gains from cryptocurrency transactions by issuing John Doe summonses to crypto exchanges and dealers. A John Doe summons enables...more
Auguring a flood of opinions in the remaining weeks of the term, the Supreme Court decided five cases today. Some of them offer support for the media/popular equation of a political party background with jurisprudential...more
Sensitive audits present the tax practitioner with unique challenges. They require the exercise of judgment and discretion, as well as an understanding of administrative procedure and even a command of constitutional and...more
Today, the Supreme Court of the United States issued the following four opinions: Rodriguez v. FDIC, No. 18-1269: The Internal Revenue Service (“IRS”), under its statutes and regulations, allows an affiliated group of...more
I have written before about the battles being fought by cannabis businesses facing IRS examinations. IRS audits raise many issues for state legal cannabis businesses operating in violation of the Controlled Substances Act....more
Today, the Tax Court issued its opinion in Feinberg v. Commissioner, a case involving an ongoing and hard fought battle between the IRS and a medical marijuana dispensary, Total Health Concepts, LLC. The IRS examined THC’s...more
Recently, a Colorado business protested the IRS’ disallowance of their business expenses. The IRS alleges that the taxpayer was a Colorado medical marijuana dispensary to which Section 280E applies, as a result the IRS...more
In addition to the discussion of the recently proposed U.K. criminal tax legislation, this month’s issue features articles regarding the Tenth Circuit Court decision in McNeill v. United States discussing a managing partner’s...more
Editor's Overview - In this month’s newsletter, our colleagues focus on two sets of legislative updates. First is a discussion of the IRS’s proposed Treasury Regulations prescribing rules under Section 457 of the...more
At virtually every turn, courts have ruled against taxpayers who have asserted their Fifth Amendment privilege against self-incrimination to avoid turning over foreign account records to the government, citing the “Required...more
The IRS recently filed a motion to dismiss class action claims brought by Tea Party groups. In NorCal Tea Party Patriots, et. al. v. IRS, et. al., S.D. Ohio, Case No. 1:13-cv-00341, Tea Party groups asserted that the IRS...more
On January 10, 2014, the Supreme Court granted review of an Eleventh Circuit case addressing the circumstances under which a taxpayer can obtain an evidentiary hearing in challenging a summons issued by the Internal Revenue...more
On June 26, 2013, the United States Supreme Court held that Section 3 the Defense of Marriage Act (DOMA), which prevented the federal government from recognizing state-granted same-sex marriages, was unconstitutional because...more
We have all watched the familiar scene on Capitol Hill – the latest public scandal like officials from the Internal Revenue Service are dragged up to Capitol Hill to appear before a Committee, raise their right hands, take...more
The Fifth Amendment provides that “[n]o person…shall be compelled in any criminal case to be a witness against himself….”...more
Applying the “foregone conclusion” exception to the Fifth Amendment privilege against self-incrimination, the Ninth Circuit held on January 8, 2013, that the IRS could force a taxpayer’s criminal defense attorney to turn over...more