Criminal Tax Liabilities & Sentencing: Part I
This is the first of several parts. There is a lot of information to discuss that it might feel like drinking water out of a fire hydrant. Sentencing issues are arguably the most important part of a federal criminal tax case. Because the likelihood of conviction is so high, the best that defense counsel can do […]
The DMCA: A Safe-Harbor from Liability for Copyright Infringement or the “Thunder from Down Under”? (IP&TLC)
The following article appeared in the August 2018 edition of the “Intellectual Property & Technology Law Journal.” I’m honored to be a contributor to such a fine legal publication. Click here to read the article.
Fifth Amendment Privilege: The Balance Between Progress and Taxpayer Protection
I wish to graciously acknowledge the work of Valerie Vlasenko, Esq. from the law firm of Agostino & Associates, P.C. whose keen insight and innovative thinking as reflected in her article entitled, “Fifth Amendment Privilege in Tax: How to Keep the Case Moving While Protecting the Taxpayer,” has proven invaluable. Her guidance offers a practical […]
Let’s Make a Deal: Buying or Selling a Screenplay (IP&TLJ)
The following article appeared in the November 2018 edition of the “Intellectual Property & Technology Law Journal.” I’m honored to be a contributor to this fine legal publication. Click here to read the article.
Opposing Imposition of a Consecutive Sentence in New Jersey
Frequently, the prosecutor may argue that all or some counts of an indictment be made to run consecutively and not concurrently to one another. Defense counsel must oppose this. But how? What follows is the case law and an analysis on the criteria that judges must follow in deciding whether a sentence should be made […]
Challenging a Discretionary Extended Term of Imprisonment Under New Jersey’s Persistent Offender Statute
New Jersey’s persistent offender statute grants a sentencing court judge the discretion to impose an extended term when the statutory pre-requisites for an extended term sentence are present. State v. Pierce, 188 N.J. 155, 161 (2006). An extended term under the persistent offender statute is only available upon application of the prosecutor. State v. Thomas, […]
New Willful FBAR Case Is Eerily Foreboding For Taxpayer (GTW)
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Contesting an IRS Decision in an Independent Forum: An Uphill Battle
In general, the IRS doesn’t like to be questioned. While the tax code is a behemoth of a document and it is virtually impossible for anyone to fully understand every aspect of taxation in the United States, the IRS still likes to cling to the notion that it is correct in all circumstances, even when […]
An Overview of the Law on Double Jeopardy in New Jersey
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New Willful FBAR Case is Eerily Foreboding for Taxpayer
A new willful FBAR penalty case is getting way in the Southern District of New York. And from the looks of it, the taxpayer appears to have an uphill battle. In United States v. Gentges (USDC SDNY Dkt. 7:18-cv-07910), the Government filed suit to collect a “willful” FBAR penalty from a New York resident for a single […]