August 2016

Taking Off The Gloves: What to Expect In U.S. Tax Court
Listen Navigating the rules and procedures of U.S. Tax Court is like trying to navigate the maze in the annual Triwizard Tournament at Hogwart’s School of Witchcraft and Wizardry. For those unfamiliar with the Triwizard Maze, it was populated by various obstacles and dangers that each Champion had to overcome. The first wizard to successfully navigate the …
Getting To Know IRS Appeals
Listen IRS Appeals is where most tax cases are settled. It functions as an independent administrative forum for dispute resolution (granted by the 1998 Reform Act) with the authority to settle deficiency, refund, and collection cases. Appeals does not have to subject their settlement to approval from compliance or collections or Chief Counsel, otherwise it wouldn’t be independent. …
State v. Henderson: A Case that Forever Changed the Landscape of Eyewitness Identification Evidence in New Jersey
Listen Acknowledging that “eyewitness identification is the leading cause of wrongful convictions across the country,” five years ago the New Jersey Supreme Court adopted a revised framework for assessing the admissibility of eyewitness identification evidence. State v. Henderson, 208 N.J. 208 (2011). Prior to the Supreme Court’s decision in Henderson, the framework for the admissibility of identification evidence was …