Theater of the Courtroom

A new U.S. District court case has zeroed in on the definition of “willful” for purposes of applying the more serious penalties for failure to file tan FBAR. In U.S. v. Garrity, 2018 U.S. Dist. LEXIS 56888 (D. Conn. 2018), the United States District Court of Connecticut dealt taxpayers with undisclosed foreign accounts a hard blow. In advancing to the next stage of trial, the court said that the I...

One of the key decisions you will have to make at the early stages of starting your new company is whether to operate your business as a sole proprietor or structure it as a limited partnership, limited liability company or corporation. In this podcast, I discuss the different legal entities, costs of formation and maintenance, tax consequences of each, and selecting the state in which your propos...

As a general rule, corporations and LLCs are separate and distinct from their shareholders and members. This means that the owners are typically not liable personally for the debts and obligations (including judgments and settlements) of the company. However, sometimes courts see fit to pierce the corporate veil, bypassing the company and finding one or more of the owners personally liable. In thi...

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Jersey Boys is by far my favorite Broadway musical. For those who are unfamiliar with Jersey Boys, you must be living under a rock! Jersey Boys was a 2005 jukebox musical with music by Bob Gaudio, and book by Marshall Brickman and Rick Elice. It is presented in a documentary-style format that dramatizes the formation, success and eventual break-up of the 1960s rock 'n' roll group The Four Seasons....

In Cold Blood is a non-fiction novel by author Truman Capote, published in 1966. It chronicles the 1959 murders of four members of the Herbert Clutter family in the small farming community of Holcomb, Kansas. Herb Clutter was a wealthy farmer in western Kansas. He employed as many as 18 workers, who admired and respected him for his fair treatment and good wages. Two elder daughters, Eveanna and B...

IRS audits are down, but there are still some red flags that are sure to attract the attention of the IRS. In this podcast, I discuss them.

In this episode (the finale), I discuss how to reduce the risk of your content being stolen so that you position yourself in the safest place possible. First, learn how to use the DMCA offensively by understanding the takedown notice process. We’ve already discussed the elements. Remember: The best defense is a good offense. For sample "takedown notices," you can do a Google search for “takedown n...

In this episode, I discuss the DMCA procedures, from takedown notice to counter notice to the time-line required to respond to a counter notice by filing a copyright infringement case in federal court. If you find the DMCA takedown procedures to be daunting, do not fret. Most attorneys do not resort to them until they have sent a cease and desist letter to the infringing party. Paraphrasing, the l...

In this episode, I discuss copyright infringement, specifically the Digital Millennium Copyright Act, which applies to the internet. We’ll talk about what it is, how to use it to your benefit if someone has stolen your content, and how to protect your website if you allows users to post comments on it. Let’s begin with a bread and butter definition of copyright infringement. Copyright infringement...

When it comes to deciding the best business entity for your small business, the question that is top of mind for entrepreneurs is usually, “What’s the difference between an LLC and an S Corporation?” In this episode, I discuss each.

In part 2 of "The ABC's of Internet Law," I discuss the following topics: Collecting Emails Outreach Emails Trademarks The Future of Internet Regulation International Enforcement The key takeaways are as follows: Compel your users to accept your terms of service using a checkbox and keep server logs.
 When you update terms and conditions, force your users to accept them before they can continue us...

In this episode, I discuss the following topics: Jurisdiction Privacy Policy, Terms of Service & Terms and Conditions Terms of Service Privacy Policy Using Templates to Create Terms of Service & Privacy Policy Updating Terms and Conditions Requiring the User to Check a Box Giving Bad Information or Advice Criticism in Product Reviews Earnings Disclaimers Why Do We Need Disclaimers? What Does “Disp...