The Discipline Book (2012 edition)

January 24th, 2012

Harvey Randall, a good friend to this blog who we often cite, New York Public Personnel Law, and Eric Randall, just published a 2012 edition to their wonderful book on employee discipline. The book is available for purchase here. We…

Lockouts In the News

January 24th, 2012

More Lockouts As Companies Battle Unions is an interesting New York Times article by Steven Greenhouse. It is about increased use of offensive lockouts by employers who then turn around and hire temporary replacement workers. As the article states: The…

Study Reveals African-Americans Twice as Likely As Whites to Wind up in Chapter 13 Bankruptcies – Bankruptcy Law Blog

January 23rd, 2012

While this study is sure to continue to bring about strong responses
from those who disagree with its findings, one thing that is overlooked
many times when people are struggling with their finances is that the
practice of bankruptcy law involves real people with serious problems,
and anyone in this position deserves the legal help necessary to put
this situation in the past for good.

If you are struggling with your finances and you’re ready to plot a
course to recovery that presents the best possible solution for your
situation, seek the help ofSan Diego bankruptcy lawyerswho have helped thousands of consumers put these problems behind them.  Contact theGolden State Law Grouptoday to schedule a free initial consultation.

According to a recent study that’s soon to be published in
The Journal of Empirical Legal Studies later this year,
African-American debtors are nearly twice as likely as white debtors to
be steered by bankruptcy lawyers into a Chapter 13 bankruptcy.  A
Chapter 13 bankruptcy is one that involves more cost and a longer
repayment plan as opposed to aChapter 7 bankruptcy, but it also can allow debtors to prevent their homes from being repossessed.

San Diego Bankruptcy Lawyers

In general, there are few issues that arise within the realm of
bankruptcy law that could be considered hot-button in nature or
otherwise controversial.  The practice ofbankruptcy law by attorneys
generally involves helping people who are tired of struggling with
their finances out from under mountains of stress and into a new and
more enjoyable life.  However, a recent study has led to strong
responses from many people associated with the practice of bankruptcy
law.

The study was conducted in part by providing bankruptcy lawyers with
fictitious financial records with names attached to them that were
clearly meant to signify one race or the other.  The bankruptcy
attorneys then reviewed the records and made their recommendations.  As
stated above, approximately half of white debtors were recommended to
pursue aChapter 13 bankruptcy. 
The study was careful to overtly point out that it was not alleging
any sort of conscious bias on the part of the attorneys who took part
in the study.

Continue reading”Study Reveals African-Americans Twice as Likely As Whites to Wind up in Chapter 13 Bankruptcies – Bankruptcy Law Blog”

The Guy Who Wants to Raise Taxes on the Rich

January 23rd, 2012

“When you’re rich they think you really know.” – Fiddler on the Roof – The left thinks we should listen to this guy on tax issues: Bookmark & Share:

Administrative Procedure Act and IRS Deficiency Notices

January 23rd, 2012

By way (once again) of Paul Caron (emphasis is mine): Smith: The APA’s Reasoned-Explanation Rule and IRS Deficiency Notices Patrick J. Smith (Ivins, Phillips & Barker, Washington, D.C.), The APA’s Reasoned-Explanation Rule and IRS Deficiency Notices, 134 Tax Notes 331 (Jan. 16, 2012): The D.C. Circuit’s confirmation in Cohen that the Administrative Procedure Act (APA) applies to [...]

Academic Search Engines

January 23rd, 2012

For those of you who have missed it, Google Scholar allows you to research cases and Google Citations allows you to keep track of who is citing your publications. Now, Microsoft is getting into the Act. Microsoft Academic searches scholarship….

Romney to Release Tax Returns on Tuesday

January 23rd, 2012

Reuters reports that Mitt Romney will release his 2010 tax return and an estimate for 2011 on Tuesday: Humbled by a stunning loss in South Carolina, Mitt Romney said on Sunday he would release this week the tax returns demanded by rivals in his bid to regain the upperhand in the volatile Republican presidential race. [...]

The Implied Covenant of Good Faith and Fair Dealing in Pennsylvania

January 22nd, 2012

If you believe that you have a breach of contract action in Pennsylvania or New Jersey, please contact the lawyers atSidkoff, Pincus& Green, P.C.,  with offices in Philadelphia, Pennsylvania.

The covenant of good faith and fair dealing, althoughimpliedin every contract, is usedto interpret the contractand generally does not give rise to a separate cause of action, either in tort or contract.
Therefore, an implied duty of good faith will be read into the
performance of every agreement so that the court may evaluate whether
the terms of an agreement have been breached.  However, if the court
determines there was a breach, the consequence will be breach of
contract rather than an independent breach of a duty of good faith and
fair dealing.

Furthermore, Pennsylvania law does not
recognize a claim for breach of covenant of good faith and fair dealing
as an independent cause of action separate from the breach of contract
claim since the actions forming the basis of the breach of contract
claim are essentially the same as the actions forming the basis of the
bad faith claim
McHale v. NuEnergy Group,No.
01-4111, 2002 U.S. Dist. LEXIS 3307, at *23 (E.D.Pa. Feb. 27, 2002). For
that reason, a claim based on breach of the covenant of good faith and
fair dealing, when embedded within a complaint that also alleges breach
of contract, will be regarded by the courts as nothing more than a
carbon copy of the breach of contract claim.

Every contract imposes upon each party a duty of good faith and fair dealing in its performance and enforcement.
Restatement (Second) of Contracts§ 205 (1985).  In Pennsylvania, the
law is clear that“[i]n the absence of an express provision, the law
will imply an agreement by the parties to a contract to do and perform
those things that according to reason and justice they should do in
order to carry out the purpose for which the contract was made and to
refrain from doing anything that would destroy or injure the other
party’s right to acquire the fruits of the contract. Accordingly, a
promise to do an act necessary to carry out the contract must be
implied.”Daniel B. Van Campen Corp. v. Building& Construction Trades Council, 195 A.2d 134, 136-137 (Pa. Super. Ct. 1963).

IRS Offer in Compromise Saves Tax Client Over $15,000

January 22nd, 2012

-Joe F.

Related posts:

  1. Tax Client of the Month Saves Over $35,000 From The IRS Offer in Compromise
  2. IRS Offer in Compromise Program Saves Tax Client $26,000
  3. Seek Tax Debt Help from a Tax Professional Instead of Running from the IRS

Thanks for the Kind Words…

Congratulations Mr. Joe F.!

This month’s Tax Client Of The Month is Mr. Joe F.

Every month Tax Resolution Services chooses a very special Tax Client Of The Month.  It’s our way of acknowledging good friends and saying “thanks” to those who support Tax Resolution Services with referrals, word of mouth and repeat business.

Mr. Joe F. owed the IRS $16,000 in back taxes when he sought help.  After several months of negotiations, we were able to settle his tax debt for just $100, that’s right, $100 only through the IRS’s Offer in Compromise program.*

“Everyonewas so great and helpful. My calls were returned and all questions answered immediately. Thank you for all your help”.

* The IRS Offer in Compromise program is a privilege, not a right, and a person must meet certain criteria to qualify for the program.Read more details …

The Changing Face of Unions

January 22nd, 2012

Redefining the Union Boss is an interesting Nov. 19, 2011 New York Time article. It highlights Susan Pope, who is the first woman to ever woman to run for President of the Teamsters. So are unions changing? Unions are simply…

Interesting issues with Temporary Protected Status

January 21st, 2012

Recently, I encountered two issues with an area of law that I was formerly rather unfamiliar with – Temporary Protected Status. For the uninitiated, TPS is a form of status for individuals from certain countries that are suffering from natural disasters, civil wars, and other extraordinary circumstances. Because TPS is only intended for temporary relief, it is a rather flimsy status. However, for many undocumented people, it is the only hope of living in the U.S. legally. Thus these individuals want to get as much out of their status as possible.

  Issue #1 The TPS Trick

 Can someone eligible to adjust status to permanent resident do so from TPS status? Yes. A person with TPS is considered"in status." Here’s the catch: many people entered the U.S. illegally before getting TPS status. These people can’t adjust because of their unlawful entry. But there’s currently a neat little trick you can do to get around this. This only works for immediate relatives, i.e. children, parents, and spouses of U.S. citizens.

 Here’s what you do. You apply for"advance parole." This is a travel document for, among other things, people with TPS. With the advance parole the person leaves the country and then comes back in. If that person is an immediate relative, he has cured his illegal entry. Sounds simple, right? Not so fast.

 If the person was here unlawfully before getting TPS status from 6 months to 1 year, he has a three-year bar before he can adjust status. If he was here for more than one year, he has a ten-year bar before he can adjust status. Where did the bar come from? If you leave the country after being here between 6 months and a year unlawfully, you have a three-year bar to admission. If you leave and have been here more than one year, you have a ten-year bar.

 So why can the person get back in with advance parole? It’s for humanitarian purposes and advance parole is not really considered an admission according to immigration law. So what to do about the bar? If you’re the child or spouse of a US citizen, you apply for a hardship waiver. If you can prove hardship, you get to adjust without waiting for the bar. But what if you’re a parent of US citizen? Too bad – the waiver doesn’t apply to you. Currently, the law allows for the person to wait for the bar to pass inside the U.S. A parent of a U.S. citizen that triggered the 10-year bar by using advance parole could potentially adjust status in 10 years.

 But this is dangerous! What if TPS ends? What if the current interpretation changes? It’s a scary choice but the only current way for someone in this situation to adjust and possibly stay in the U.S at the same time.

Issue #2 After-arriving Children

 Everyone with TPS has to have been present at the time of initial registration for the country the person is from. So what if you have a child that arrives after that date. Can they get TPS as a derivative? According to the 3rd and 4th Circuits – NO! The child would have to have been present on the date required for those with TPS status. Is this the end of the story? Possibly, no.

 Each circuit can decide differently. If this situation came up for litigation, our 9th Circuit could go the other way and say the after-arrived child could register as a derivative. So what should after-arrived children do in the 9th Circuit? Don’t apply for TPS unless you want to get placed in deportation proceedings and serve as the test case! Sure you might get to stay and be an immigration precedent-setting hero. But you could get deported.

 I’m keeping an eye on this issue to see what happens. Maybe we’ll get some good news on it one of these days.
Continue reading”Interesting issues with Temporary Protected Status”

Tax Relief Round Up: Top IRS Stories of the Week

January 21st, 2012

Another big week in tax relief and IRS news!  Here is my weekly round up of the stories that caught my eye this week:

In celebrity tax woes
It was announced early this week that celebrity couple Robin Thicke and Paula Patton Owe IRS More Than $490,000 (though a rep for the couple says they were just made aware of the issue and it is being taken care of immediately).

No related posts.

Voluntary Disclosure News:
As we reported last week, the IRS is launching a third program where foreign account holders can voluntarily report previously undisclosed information and pay tax on that income. Good deal? Latest IRS Crackdown on Undisclosed Foreign Accounts by Matthew Campione brings up some very valid points:

In Politics
Quelle Horreur! Mitt Romney Pays ‘About 15% Tax Rate’

In Taxpayer Advocate Service News:
When Nina Olson, head of The Taxpayer Advocate Service speaks up, we listen! Here are some headlines about her report to Congress in which she indicates the IRS is misleading taxpayers coming forward in the voluntary disclosure programs.

Lets begin with my favorite post this week: My Best Tax Advice Ever, Part III: Make Friends With a Tax Pro, In this piece, Kelly Phillips Erb shares some great tips in choosing a tax professional.

Watchdog accuses IRS of lying to tax dodgers on MSNBC

Under whatever circumstance, if you decide to proceed under the program you should not go at it alone. Although a qualified accountant can amend returns and preparethe necessary filings, you may want to hire a qualified tax attorney because of the potential exposure to criminal liability that is involved.

IRS Advocate: New Taxpayer Rights Crisis Is Brewing on Forbes

Well said!

Just plain strange
Man tells IRS he is a resident of ‘heaven,’ owes no taxes

Los Angeles Motorcyclists Don’t Always Have Uneventful Rides

January 20th, 2012

When the motorcycle crash occurs due to a motorist actions, because of a defective part, defective design or due to the roadway the biker has the right to hold the motorist accountable.
This is best done with the representation of a Los Angles motorcycle accident injury attorney. This is a lawyer that specializes in motorcycle accidents; they know the statistics that show the largest number of motorcycle accidents occur at intersections and usually due to another motorist not yielding to the biker’s right of way or during right hand turns. They also have the resources to thoroughly investigate the crash and prepare the case that will stand up against the insurance companies, the roadway agency or the manufacturer in order to gain the compensation that the injured rider deserves.

This can be complex litigation, going up against the driver’s insurance company, the manufacturer or the state or federal government agency, since they will have a team of lawyers that are experts in this area of the law. That is why theLos Angeles personal injury attorneywith experience and skill in litigation is the best choice for the injured rider for representation. You can contact one at Ehline Law Firm PC 633 West Fifth Street, 28th Floor, Los Angeles, CA 90071-2005. 213.596.9642.

Los Angeles motorcyclists don’t always have uneventful rides on the roads in a city where everyone is in a rush. The motorcycle accidents pictures, the motorcycle accident videos or motorcycle crash videos prove this, but even more the annual motorcycle accident statistics show how serious these accidents are.
The motorcyclist that is involved in a bike crash can be seriously injured, it is not uncommon for a rider to suffer traumatic head injuries, broken bones, spinal cord injuries, internal injuries, neck and back injuries, road burn, gashes and cuts.

These are injuries that take time to heal and there are plenty of motorcycle accident stories of injured bikers that have taken months to heal, requiring surgeries, therapy, rehabilitation and ongoing medical care. Even then it is possible for the rider to be permanently disabled and some are fatal motorcycle accidents, where the biker is so severely injured that they die.
Motorcycle accidents articlesoften tell about the motorcycle crash, what happened to the rider and sometimes even why it happened, what they don’t tell is what the rider that has been involved in a motorcycle accident and injured should do.

Continue reading”Los Angeles Motorcyclists Don’t Always Have Uneventful Rides”

Finding IRS Relief: Consumer Tax Reports

January 20th, 2012
Finding the right tax resolution company for your IRSproblems can be difficult.There are so many companies that make so manypromises. No one has the time to interview and thoroughly investigate all ofthese places. So, who do you know you can trust?

Fortunately, a site calledConsumerTaxReports.orghas done the work for you.So far, fifty companies have been reviewed. Every company is laid out according to its rank on the site on a table that lists all of the following information:

  • Consumer Tax Reports score (up to 100) and rating (A+ through F).
  • Cost: Average fee, flat fee vs retainer, flexibility, and payment options.
  • Type and number of professionals on staff, and years of experience.
  • Number of cases closed satisfactorily and date of incorporation.
  • Reputation with the BBB, Attorney General, and the internet.
  • Whether the company has a grasp of tax problems and solutions.
  • Hours of operation, client care hotlines, and quality assurance department.
  • Client experience and commitments to charities.
  • Technical, email, and phone support provided by the company.

If you see a company that you like, all you have to do is click on the“Get Help Now” button or call the number provided to contact the company. If you want to learn more about the company, you click on the “Read Review” button.

The review goes over the information provided on the table in more detail. It also details the experience a secret shopper had when interacting with this company. The review explains why the company was given the score, rating, and rank that you saw on the table. If you do not see a company that you are interested, you can request that Consumer Tax Reports have a secret shopper investigate it for you. Honestly, I’ve never seen a review site that has used as much thought asConsumerTaxReports.org.

These are the top five companies on the site and how they ranked up:

  • Tax Defense Network has an A+ rating and a 98 score.
  • Tax Resolution Institute has an A rating and a 95 score.
  • Alvin Brown and Associates has an A rating and a 94 score.
  • Segal, Cohen and Landis has an A rating and a 92 score.
  • Freedom Tax Relief has an A- rating and a 91 score.

Take a look at the site and compare the companies you see. This is a much more reliable method for finding tax relief, than believing what you hear on commercials. Be smart. Take a look atConsumerTaxReports.org.

Gingrich Has Higher Tax Rate than Buffett’s Secretary

January 20th, 2012

A couple of hours ago Republican candidate for President Newt Gingrich released his 2010 federal tax return. The Washington Post has the story: Worth noting as you peruse the returns: the data is for 2010, not 2011. From the release issued Thursday night by Gingrich’s campaign: The income tax return shows that for 2010, Speaker and Mrs. [...]

Eliminate Tax Debt Through IRS Payment Plan or Offer in Compromise

January 20th, 2012

The IRS developed the Offer in Compromise after concluding that chasing down tax debtors in an aggressive way wasn’t the most efficient way to collect revenue. Instead, the IRS found that offering flexibility was actually a more effective means of collecting tax revenue. To qualify for the Offer in Compromise, you must be able to show that you cannot pay off your tax debt, even over time. If you do qualify, you can then negotiate a settlement offer that will get rid of your tax debt once and for all. Oftentimes, the settlement offer will amount to a significant discount.

Related posts:

  1. Offer in Compromise Program or an IRS Payment Plan? Get Your Tax Debt Questions Answered Here!
  2. Reduce Tax Debt with the IRS Offer In Compromise Program
  3. If You Owe the IRS Back Taxes, There Are Tax Relief Options Available

Alternatively, if you do not qualify for the Offer in Compromise, you may consider the Installment Agreement. This program is for indebted taxpayers who cannot pay off their debt in one lump sum but can pay off the debt over time. Underthis program, taxpayers will establish a reasonable payment plan with the IRS that will allow the debt to be paid down while not significantly hampering the taxpayer’s financial life. Consider this like a car payment — a significant monthly amount but no so significant you can’t live a nice life.

Once your qualified tax professional has an understanding of your situation, he or she will recommend a course of action. And the good news is that you have several options. Two common ones, and the ones I recommend you consider, are the Offer in Compromise and the Installment Agreement.

Question: I’ve likely waited way too long, but now that we’re into 2012, I really want toget a handle on my tax debt. In fact, I want to eliminate my tax debt. What advice do you have for me?

Answer: The first thing you should do — and you should do this immediately — is visit a qualified tax professional. He or she will discuss with you your current tax debt and analyze your previous tax filings to determine exactly how much you owe.

At Tax Resolution Services we solve problems such as yours every day. We are IRS problem solvers. For a free, no-risk tax relief consultation, please call our office at (888) 699-7630.

Tax Advocate Warns Taxpayers Rights at Risk

January 20th, 2012

The IRS intends to stop fraudulent refunds before the money is sent out. It often delays the process for up to 14 days, imposes a temporary freeze for up to 70 days and if warranted, imposes a permanent freeze. As fraud has increased, so have the delays. Olson’s figures show an increase of held returns at 72% over 2010. Of the taxpayers who sought IRS help and complained, 75% were in fact eligible for refunds.

Some claims are so fraudulent, the IRS doesn’t even process them – it also doesn’t bother to tell the taxpayer the return wasn’t processed or “auto-voided.”  Olson discovered (after the fact) that in fiscal 2011, 34,053 “fraudulent” claims were from legitimate taxpayers and should have been processed.

Related posts:

  1. Tax Problems Affect 1 out of 6 Americans
  2. Tax Resolution Services interviewed by Terry Bradshaw
  3. Tax Resolution Tip: Selecting the Right Tax Help Service

Correspondence exams Without IRS Tax Help

Non-exam Exams Creating IRS Tax Issues

The automation process has created a huge IRS tax problem in its correspondence. For example: In the last week of fiscal year 2011, Olson reports, the IRS had an inventory of 920,768 letters, up from 357,151 in the last week of fiscal year 2004; up almost three times the previous reporting!

The IRS’ budget for fiscal 2012 has been cut 2.5% andmay get cut further as pressure mounts to shrink the deficit. The Obama administration stoked the IRS fire to narrow the ever present tax gap; the difference between the amount of taxes reported and the amount oftaxes the government actually collects. An IRS report released last week shows the gap has grown to $450 billion dollars in 2006; up $105 billion from the last IRS study taken in 2001.

If you need tax debt relief and owe less than $10,000 in back taxes, have a clean IRS record and all your tax returns are filed – you or your tax professional can contact the IRS directly to arrange an IRS payment plan. If you owe $20,000 or more in back taxes: you will want to partner with a Certified Tax Resolution Specialist. This tax expert will save you time, money and sanity by becoming your tax advocate and dealing directly with the IRS on your behalf.

IRS Tax Problems Made Worse by Automation

Phone Service Not Offering Tax Help

IRS Helps Taxpayers by Delaying Refunds

If taxpayers receive an IRS letter for example, disputing a business expense or credit with instructions on what to do next and who to contact; seeking IRS tax help is often a road to nowhere. IRS correspondence is filled with incorrect contact information and with a long backlog, Olson worries that taxpayers may be subjected to extra tax assessment simply because the IRS hasn’t processed their responses in time.

Not All Claims are Tax Fraud

Olson sees the following IRS problems as signs of trouble:

In fiscal 2010, the IRS made about 15 million contacts through mail notices with taxpayers that normal folks might regard as an examination or IRS tax audit. The IRS only considered 1.5 million of them to be exams leaving many taxpayers facing their IRS tax issues without the certain rights to appeal.

What worries taxpayer advocates, like Olson, are that previous attempts to close the tax gap relating to deficit pressures were not successful and often had the opposite effect. In the 1990’s, the IRS Restructuring and Reform Act of 1998, was enacted in response to what was seen as systemic abuses of taxpayer rights by the IRS. The result: Expansion of taxpayer protections and improved service, but a stifled IRS enforcement that gave rise to tax shelters and tax cheats.

While cutting government spending is often seen as a good thing, in the case of the IRS, it may be having the opposite effect. Forbes featured an article IRS Advocate: New Taxpayer Rights Crisis Is Brewing highlighting the release of a recent annual report to Congress by National Taxpayer Advocate, Nina E. Olson. Olson, knownfor being one of Washington’s most outspoken officials, states her concerns for current IRS policies that could harm taxpayers and her doubts that on a smaller, austere budget, the IRS is unable to “do more with less.”

A TaxExpert Can Help with Tax Debt Relief

Wanting to get tax help from a “live” person at the IRS can be challenging. According to Olson, only 70% of calls to the IRS, in which the caller sought to speak to a human, were completed in fiscal 2011. The rest of the callers either got disconnected or hung up.

Is Apple Taking Aim At Textbooks Next???

January 20th, 2012

The Huffington Post reports that Apple is introducing a new application to read textbooks. Significantly, this appears to apply to all textbooks-not just college and graduate school. As the article states: With that, Schiller introduced iBooks 2 and all of…

A notice of claim served on a public entity must set out the basis for the claim sufficient for it to investigate the claim

January 20th, 2012

Miller v City of New York, 2011 NY Slip Op 08495, Appellate Division, First Department In cases where the conduct complained encompasses a New York City Department of Education’s employee’s scope of his or her public employment, a notice of…

New Jersey Civil Rights Violations are Often Overlooked: Know Your Rights

January 19th, 2012

All citizens have guaranteed civil rights. In addition to rights set forth in the United States Constitution, New Jersey state law protects civil rights. You do not have to put up with illegal behavior in such places as your place of employment, when buying a home, or when seeking a loan. If your civil rights have been violated, a civil rights attorney in New Jersey can assist you in examining the facts of your case and in seeking the justice you deserve.

Discrimination is prohibited

The New Jersey LAD forbids discriminatory practices in the following areas:

Civil rights law in New Jersey protects a wide swath of rights and freedoms. Citizens have the right to be free of discrimination—but not all unfair treatment amounts to discrimination. Under the law, you must possess specific traits to fall within the purview of the anti-discrimination statutes.

  • Race
  • Creed
  • Color
  • National origin
  • Ancestry
  • Age
  • Pregnancy
  • Familial status
  • Marital status
  • Domestic partnership or civil union status
  • Affectional or sexual orientation
  • Gender identity or expression
  • Atypical hereditary cellular or blood trait
  • Genetic information
  • Liability for military service
  • Mental or physical disability or perceived disability
  • AIDS and HIV status

The New Jersey Law Against Discrimination (LAD) prohibits subjecting people to differential treatment on the basis of personal traits, such as the following:

  • Places of employment
  • Credit, mortgage and business contracts
  • Housing and home sales
  • Healthcare facilities
  • Public places such as malls and polling places

How to file a complaint

Contact us

If you have questions about civil rights in New Jersey, or if you believe you have been the victim of discrimination, speak to a skilled New Jersey civil rights attorney in Bergen and Hudson Counties. Contact the law office of D. Gayle Loftis at 201-289-8904 or email New Jersey civil right attorneyD. Gayle Loftis to schedule a consultation. Do not suffer in silence.

You have 180 days after the alleged act of discrimination to file your complaint with the State Division of Civil Rights. You can file a complaint at any of the four regional offices. Upon acceptance of a complaint and an investigation, the State Division determines whether there is probable cause of illegal discrimination. If a finding of probable cause is issued, the case is sent for a full hearing before an Administrative Law Judge.