The Supreme Court today granted certiorari in the Bittner case to address the issue …
Criminal
Government Suit to Enforce JDS to Offshore Promoter (5/29/22)
In United States v. Wessell (S.D. Fla. Case 22-cv-60988), Cl dkt entries here, the Government filed under seal a request for authorization of a John Doe Summons (“JDS”) to Kevin W. Wessell and related entities. The Government had filed…
Brockman Found Competent to Stand Trial (5/24/22)
In the gorilla of tax crimes cases, United States v. Brockman (S.D. Tex. Crim 4:21-CR-9), CL Docket Entries here, the Court yesterday denied Brockman’s attempt to avoid trial by feigning, so the Court found, incompetence. The Memorandum Opinion and…
Is there a Difference Between Probation and Parole?
There are some legal terms that are used interchangeably, even though there are distinct differences between them. Two such words are “probation” and “parole.” While you may have some sense as to what these terms mean, it is important to…
Adjudications of Agency Actions and the Right to Jury Trial (5/21/22)
I don’t know if readers have paid any attention to the Fifth Circuit’s decision in Jarkesy v. SEC. ___ F.4th ___, (5th Cir. 5/18/22), CA5 here and GS here [to come]. Jarkesyis not a tax case but, I…
What Happens to an Inheritance in Divorce?
Among the many things you may be worried about in your pending divorce, asset division is probably a big concern for you. After all, asset division can be highly personal, impacting assets you have acquired over the course of…
Solicitor General Acquiesces in Bittner Petition for Cert on Issue of FBAR Nonwillful Penalty Per Form or Per Account (5/19/22)
District Court Retains Jurisdiction While Arbitrary and Capricious FBAR Willful Penalty Amount is Remanded to IRS for Recalculation (5/18/22)
In United States v. Schwarzbaum (S.D. Fla. Case # 18-cv-81147-BLOOM/Reinhart Dkt #146 5/16/22), CL here, the Court granted the Government’s motion to retain jurisdiction while the FBAR penalty is remanded to the IRS for recalculation. The pleadings on the…
Fun in Misdemeanor Court
E-Mail # 1 dated May 5th — Me to Prosecutors, CLO and Court Coordinator: Hello. My client is on the docket for a (6 month) PTI completion on May 16th. I believe she is in full compliance. Would it be …
Have You Heard of a Divorce Registry?
Texas, as a community property state, considers most property that was acquired during the marriage to belong to both spouses. Upon divorce, Texas law dictates that community property is subject to equitable distribution. As such, divorcing couples in Texas…