Tax

The Employee Retention Credit – Introduction.
Congress acted quickly during the worldwide COVID-19 pandemic to provide hiring and other economic incentives to employers.  One particularly helpful relief provision—the employee retention credit (“ERC”)—provided employers with potentially refundable credits for wages that

What is a Bill of Review? 
A bill of review is an equitable proceeding, seeking to set aside a prior judgment that is no longer subject to challenge by a motion for new trial or appeal. Although it is an

Texas Courts and The Doctrine of Res Judicata
The doctrine of res judicata, or claim preclusion, bars a second action by parties and those in privity with them on matters actually litigated in a previous suit, as well as claims that could