Litigation and COVID-19: How to Protect Your Business in This Time of Crisis
A federal Judge for the United States District Court for the District of Arizona recently granted in part and denied in part a consumer reporting agency’s motion for summary judgment, with respect to claims raised by the...more
How does the IRS define willfulness in unreported or under-reported offshore income? What actions help determine whether a U.S. taxpayer's actions amount to "willful or non-willful" conduct? Why should U.S. taxpayers be...more
The issue of willfulness is always front and center in a FLSA litigation. In an interesting case now before a federal appellate court, the class of employees who prevailed in their overtime suit are claiming the failure was...more
On April 30, 2019, the D.C. Circuit issued an important decision in Robare Group, Ltd. v. SEC, Slip Op. No. 16-1453, which rejected the long-standing approach of the Securities and Exchange Commission (Commission or SEC) that...more
The D.C. Circuit’s decision is significant because certain SEC statutes require a finding of willfulness. The U.S. Court of Appeals for the District of Columbia Circuit ("D.C. Circuit") is raising the bar on "willful"...more
Conduct Performed Without Knowledge Still Can Lead to the Most Serious Penalties - Under the Bank Secrecy Act (“BSA”), the most onerous civil penalties will be applied for “willful” violations....more