Letter from the Editor (Post-Mayan Apocalypse Fizzle): A New Life for the Newsletter, Life, Law & Taxes

(From the vault: A slightly different version of this post was published in the paper newsletter, sent to subscribers through the regular U.S. mail, in January 2013, on the occasion of the paper newsletter being revived to monthly publication, after a hiatus.)

It has been a while since the last edition of the through-the-regular-snail-mail Life, Law and Taxes, was completed and mailed out to you.

Ceasing publication was not exactly planned. Instead, regular, monthly publication fell victim to what’s sometimes known as “death by 1,000 cuts” (and even a few clients – Thank You!). Even a four-page newsletter requires time, effort, and attention to “git ‘er done” and into the mail, so that you (“Dear Reader”) can get updated on the foibles and frailties of taxpayers tangling with the government agency people love to hate, or fear, or both,  the IRS.

Even though publication of Life, Law and Taxes took a hiatus, there were good reasons to publish it then, good reasons to continue publishing it, and especially good reasons to revive it now while next year’s tax rules are anyone’s guess or cliff-leap of faith. Continue reading

NY Court of Appeals Swats Amazon.com and Overstock.com

Gallery

The New York Court of Appeals (the state’s highest court) rejected Amazon.com and Overstock.com’s challenge to the New York State tax law allowing New York to require the internet retail giants to collect and pay sales tax from sales made through affiliates posting links on their websites. Continue reading

Florida Dentist’s False Statement on Tax Return = Tax Fraud; Maybe Prison

Stick-to-False-Teeth Dept:

A Florida dentist faces up to three years in prison after pleading guilty to making a false statement on a federal income tax return.

According to the plea agreement, Edward James Weiss, 63, of Rockledge, Fla., diverted income from his dental business bank account over a period of three years.

Instead of depositing the income into his business account, he would often deposit the checks into his personal bank account. Weiss failed to inform his tax return preparer that he received and deposited the money into his personal bank account.

As a result, Weiss omitted income from his tax returns for the years 2005, 2006 and 2007. In all, he avoided paying $264,581.

Hollywood Nut to Hollywood Nut: Here’s $100K, Now Pay Your Taxes!

In a moment of apparent clarity and largesse, actor Charlie Sheen, a recent star of the television hit comedy, Two and a Half Men, and now starring in Anger Manage­ment, gave controversial actress Lindsay Lohan $100,000 to help pay down her blockbuster-sized tax debt.

Sheen and Lohan worked together recently, filming Scary Movie 5. According to TMZ, which first reported this story, Lohan used Sheen’s money for its intended purpose: paying Uncle Sam’s meaner cousin, the IRS.

Lohan, whose off-screen personal dramas have sometimes out shown her considerable talent as an actress, allegedly owed the IRS $233,904 in back taxes for 2009 and 2010, TMZ reported.

With Sheen’s gift, Lohan has substantially reduced the tax debt TMZ says she has (what a big bite she got to take out of that balance due!), though interest and penalty continue to accrue on that part which is still unpaid and past due.

 

 

NYS Tax Obligations for Businesses Conducting Commerce on the Internet

New Continuing Legal Education Program at New York County Lawyers Association

 NYS Tax Obligations for Businesses Conducting Commerce on the Internet

This Event is Postponed to Tuesday January 15, 2013 Due to the Disruptions Caused by Hurricane Sandy

Tuesday, November 13, 2012, New Date: Tuesday, January 15, 2013 6:00 PM –9:00 PM
Member Price:                                        $125
Non-Member Attorney Price:             $175

Law Office Staff:                                     $15

(as of December 2012) AND, ATTENTION ACCOUNTANTS: CPE CREDIT IS NOW AVAILABLE!

Intended Audience: Attorneys with clients doing business or considering doing business on the internet; also business owners, entrepreneurs, web site owners, designers, developers, who might have tax issues arising from doing business on the internet.

Non-lawyers (no CLE) may attend the program for $15. Register above as “Law Office Staff.”

Location: 2nd Floor Auditorium

Course ID: C121132011

Number of Sessions: 1

Credits: 3 MCLE Credits: Breakdown tbd
3 MCLE Credits

Course Description:

Gain an overview of the New York State  sales tax obligations for New York based businesses engaged in  commerce on the Internet. A panel of experts will explore many of the interesting issues and  “wrinkles” that arise during the course of the transactions.

Faculty:

Program Co-sponsors: NYCLA’s Cyberspace Committee and NYCLA’s Taxation Committee

Program Chairs: Allan R. Pearlman, Co-Chair, NYCLA’s Cyberspace Committee and Megan L. Brackney, Kostelanetz & Fink, LLP,  Chair, NYCLA’s Taxation Committee

Faculty:  James Connolly,  Department of Taxation and Finance’s Office of Counsel; Timothy P. Noonan, Hodgson Russ LLP;  Lance Rothenberg, Hodgson Russ.

Go to https://www.nycla.org/index.cfm?section=CLE&page=CLE_Detail&itemID=2926&dateID=20121113

or http://www.nycla.org to register.

New Guide for Litigants and Counsel Needing Discovery in New York for Their Case Outside New York

It happens more often than attorneys or their clients want: they have a law suit pending and as they are gathering information, facts, records, witnesses and testimony getting ready for trial, one of the witnesses is someplace else.

For example, the  witness is in New York, even though the case is in Pennsylvania or Florida, California or Toronto, or anywhere else outside New York.

To make matters worse, this witness, who is not a party to the action, that is, not across the “v,” like in “Smith v Jones” and the witness is neither Smith nor Jones, this  witness does not want to help. Your witness does not want to testify, does not want to hand over records, or anything else.

Maybe your witness is busy with running his or her own life or business. Maybe your witness is scared (who wants to raise their right hand and swear to tell the truth, so help them God, under penalties of perjury?). No one. That’s who. Pretty much no one.

Meanwhile, litigants and counsel need to know what the witness knows to be ready to go to trial.

It used to be that if a litigant had a case outside New York and a nonparty witness in New York, there was one way to go about getting that witness’s testimony or documents or other information.

But recently, the legislature of New York state changed the law, which now gives litigants choices. Or at least, it gives many, if not all litigants choices on how to get the testimony or documents from the reluctant nonparty witness in New York.

Each of these choices lead to getting a valid, enforceable New York state subpoena issued to the witness, directing the witness to show up and testify, or hand over documentary evidence, make a location available for inspection, or some combination of these.

With the new law, and the new choices, there is new complication:

  • Does your case qualify to use the new law?
  • If it does qualify, is using the  new law the best thing to do for your case?
  • Or is using the old law the better way to go, even if you have a choice between the old law and the new law?
  • If determine that you are going to use the new law, then what? How to do it right? How to draft a New York subpoena which complies not only with the new law, but with all the other rules and requirements in New York which could make your subpoena crash and burn?

Former New York State Supreme Court Senior Court Attorney Allan R. Pearlman, Esq. has written, and just published a guide which answers these questions.

It is titled, New York Subpoena for Actions Outside New York: A Practitioner’s Guide to Navigating New York’s Arcane Procedural Rules so that You Can Get Your New York State Discovery and be Trial-Ready in Your Home State, While Saving Yourself Oodles of Hours and Thousands of Dollars.

This guide compares the old law with the new one, explains when a party can take advantage of the new law, which in many situations may be faster and less expensive than the old law (though not always!).

The guide provides the reader a basis of understanding so that where there is a choice between the old law and the new, litigant and counsel can, from a position of knowledge consider factors separate and in addition to the apparent possible  cost of getting a New York subpoena, so that litigant or counsel or both may make an informed decision in choosing between using the old law or the new one to get the New York subpoena they need.

The guide discusses not only the bare-bones requirements for drafting and issuing a New York subpoena, but also some of the procedural traps which can trip up even the most experienced New York state litigator.

The old saying is that “knowledge is power” and here, the guide endeavors to give counsel knowledge to draft and serve a New York subpoena which will withstand challenge, withstand a motion to quash, withstand a  motion for protective order, and provide a sufficient predicate for itself being enforced and for supporting a motion for contempt.

Counsel and litigants can have this immensely useful guide immediately as it has been published as a digital download. It is available right now at New York Subpoena for Actions Outside New York.

Get the guide now to get yourself trial ready. And save yourself ten times to 100 times the cost of this guide.

Same Dress, Two Designers, part 2

Same Dress, Two Designers? Click on this link to see the flyer announcing the program we’ve put together. A three-credit Continuing Legal Education (CLE) class about protecting intellectual property in the fashion industry. (Non-lawyers are also welcome, for a nominal charge)

New York County Lawyers Association reports that more than 50 people have already signed up to attend, which is huge.

Same Dress, Two Designers? When Imitation is Piracy, Not Flattery – Protecting Intellectual Property in the Fashion Industry

Coming up on September 8, 2011, at 6:00 PM, coinciding with the September 2011 New York City Fashion Week, the Cyberspace Law Committee of New York County Lawyers Association is putting on a Continuing Legal Education course on Intellectual Property protections in the fashion industry.

This course is for both lawyers and non-lawyers (no CLE credit for non-lawyers).

Full Disclosure: I am announcing this event because, in late 2010, I was appointed co-chair of New York County Lawyers’ Associations Cyberspace Law Committee and this is one of our projects.

Course Description:

Celebrate New York Fashion Week by joining us at a special program focusing on protecting intellectual property rights in the fashion industry. While imitation can be considered the highest form of flattery, it can also be costly, harmful to businesses – and even illegal.

Learn the ins and outs of legal protection in the fashion industry, including how Trademark, Copyright and Design-Patent laws  can be, and are used, in the United States and in Europe against copying and counterfeiting in the fashion industry.

Special focus will also be given  to new legislation, the “Innovative Design Protection and Piracy Prevention Act” (IDPPA), now pending in Congress.

Faculty:
Program Co-sponsor: NYCLE Cyberspace Committee, Allan Pearlman and Natalie Sulimani, Co-Chairs   

Program Chair:Viviana Mura,  Herzfeld & Rubin P.C.

Faculty: Prof. Guillermo C. Jimenez, Fashion Institute of Technology and co-author, “Fashion Law, A Guide for Designers, Fashion Executives, and Attorneys”; Viviana Mura,  Herzfeld & Rubin P.C.; Joseph Francis Murphy, Law Office of Joseph Francis Murphy, Esq.

For more information go to www.nycla.org or to the specific page for the Same Dress, Two Designers? by clicking here.

With Tax Day Approaching, Make Your Tax Bill Smaller

There’s still time to keep more of your money yours, and have Uncle Sam and the IRS say “what’s yours is mine” to less of your hard-earned income.

As you probably know by now, Tax Day, which is usually April 15th every year, this year is three days later, on Monday April 18th. So the annual day of tax reckoning for most of us is this coming Monday.

This fast approaching deadline made me think of something that all too many taxpayers do. And by doing it, they unnecessarily harm themselves and cause themselves to have a bigger tax bill than they’d otherwise have.

And I’m going to share with you an easy, inexpensive, and legal way to keep a whole lot of money in your own pocket and out of Uncle Sam’s pocket.

Continue reading