The Supreme Court today granted certiorari in the Bittner case to address the issue …
Tax
What is a whistle-blow “report” under the Texas Whistleblower Act?
The Texas Whistleblower Act
The Texas Whistleblower Act (Act) was adopted “amidst a growing sense throughout the country that ‘mismanagement in the public sector’” was a growing public concern, and that “employees who disclose mismanagement deserve legal protection.” Neighborhood Centers,…
A Primer on the Employee Retention Credit (ERC)
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…
Bills of Review in Texas
By Freeman Law
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…
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…
Texas Courts and The Doctrine of Res Judicata
By Freeman Law
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…
Tax Court in Brief | Genecure, LLC v. Commissioner | Capital Expenses, QTDP Recapture Tax, Fraud-Related Penalty Requirements
By Freeman Law
The Tax Court in Brief – May 23rd – May 27th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to…
Tax Court in Brief | Albrecht v. Commissioner | Charitable Contributions and Contemporaneous Written Acknowledgements
By Freeman Law
The Tax Court in Brief – May 23rd – May 27th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to…
Exempt Payments to Non-Resident Aliens and Federal Withholding
Exempt Payments to Non-Resident Aliens and Federal Withholding
Wages paid to U.S. citizens and residents by a U.S. person are generally subject to federal withholding, subject to certain exceptions. Wages paid to non-resident aliens are generally subject to reporting requirements…
When Can a Judge Transfer a Case to Probate Court?
After a loved one dies, their property must go through probate court in order to be transferred to the rightful heirs. If you are named as the executor in the will, you will be responsible for ensuring that the process…