Theater of the Courtroom

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This is a webinar from a recent presentation that I did for CPA Academy. I am honored to lecture for such a fine CPE provider.

This was a presentation I did for CPAAcademy on February 26, 2019. I am honored to be a guest lecturer for this fine CPE provider. Enjoy.

This is the last part of my presentation on, "Is that Worker An Employee? Questions and Answers on Worker Classification." The topic is "Requesting a Tax Court Determination." 

Course Description If you own or manage a business that uses independent contractors, you need to know when you can or cannot treat a worker as an independent contractor. This presentation answers some of the common questions about worker classification. INTRODUCTION Misclassification of employees as independent contractors is now a common phrase uttered by state and federal legislators and regula...

In this podcast, I discuss how to calculate the 5 percent miscellaneous offshore penalty under the streamlined domestic procedures.

In this podcast, I discuss the instructions for making a submission to the streamlined domestic offshore program.

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In this episode I discuss eggshell audits and what to do when it comes to filing returns for tax periods subsequent to periods under examination.

In this podcast, I discuss the important inter-connections between civil tax and criminal tax.

In this podcast, I discuss the pre-sentence investigation report. Below is a quick and dirty outline: After conviction and prior to sentencing, a probation officer will interview the def. and prepare a PSR. In the PSR, the probation officer will: Calculate the defendant’s offense level and criminal history category, State the resulting sentencing range and kinds of sentences available, Identify an...

Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy! Step 1: Determine the base offense level by reference to the tax loss number Step 2: Adjust the offense level in light of specifi...

This is a webinar that I presented in partnership with CPA Academy. I'm honored to lecture for such a fine CPE provider. For those who are interested in obtaining CPE credit, click here to sign up. Below is more information about the program: Course Description In one of the climactic scenes from 1954’s On The Waterfront, Crime Commission prosecutors had to make their corruption case against union...

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 for his client is minimize the sentence. The law surrounding federal criminal sentencing...

This presentation breaks down the FBAR, FinCEN's most common international reporting form.

This is a recent presentation that I did with Marino Legal Academy. I am honored to present with such a prestigious CLE provider. Enjoy.

A number of events can give rise to taxable income even though you haven't received any cash. In this podcast, we'll discuss constructive receipt and what it means to have a legal right to a payment; tax consequences for a plaintiff in a personal injury action or employment-related matter; cancellation of debt income; and phantom income from pass-through entities and how partners have an obligatio...

You've come up with a creative mobile app idea and you want to protect your idea with a patent. This is smart. Patenting a mobile app is a critical part of protecting your intellectual property and allowing you to seek damages in the event it is infringed upon. Here's what you should know. First, applying for a patent is not easy. It's a detailed and cumbersome process. In this masterclass, I hope...

This podcast deals with the importance of taking action against a third party who misappropriates your trademark and contains a valuable lesson. Enjoy.

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This is an update on IRS Collection issues as they affect taxpayers in the following areas: financial standards in Collection Information Statements (CIS), the updated offer in compromise booklet, and the impact of the new law on the time to file wrongful levy claims.

As both a lawyer specializing in entertainment law and an actor, this topic fascinates me. Because it's so broad, I'm splitting it up into two episodes. In Part I, I cover the basics. In Part II, I will delve into the most common issues that arise when it come to buying or selling a screenplay. See my blogpost on this topic here, http://www.deblislaw.com/lets-make-a-deal-buying-or-selling-a-screen...

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I realize this is a topic entrepreneurs would rather not talk about. But with a recent statistic showing that approximately one in every three new businesses fail within the first two years, it can no longer be ignored. As harsh as this might sound, businesses don’t fail by themselves. Instead, businesses usually fail on account of the owner. The sad part about it is that in most cases, the busine...

I realize this is a topic entrepreneurs would rather not talk about. But with a recent statistic showing that approximately one in every three new businesses fail within the first two years, it can no longer be ignored. As harsh as this might sound, businesses don’t fail by themselves. Instead, businesses usually fail on account of the owner. The sad part about it is that in most cases, the busine...