Challenging a Discretionary Extended Term of Imprisonment Under New Jersey’s Persistent Offender Statute
New Jersey’s persistent offender statute grants a sentencing court judge the discretion to impose an extended term when the statutory pre-requisites for an extended term sentence are present. State v. Pierce, 188 N.J. 155, 161 (2006). An extended term under the persistent offender statute is only available upon application of the prosecutor. State v. Thomas, […]
New Willful FBAR Case Is Eerily Foreboding For Taxpayer (GTW)
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Contesting an IRS Decision in an Independent Forum: An Uphill Battle
In general, the IRS doesn’t like to be questioned. While the tax code is a behemoth of a document and it is virtually impossible for anyone to fully understand every aspect of taxation in the United States, the IRS still likes to cling to the notion that it is correct in all circumstances, even when […]
An Overview of the Law on Double Jeopardy in New Jersey
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New Willful FBAR Case is Eerily Foreboding for Taxpayer
A new willful FBAR penalty case is getting way in the Southern District of New York. And from the looks of it, the taxpayer appears to have an uphill battle. In United States v. Gentges (USDC SDNY Dkt. 7:18-cv-07910), the Government filed suit to collect a “willful” FBAR penalty from a New York resident for a single […]
The Curious Case Of The Accidental American Taxpayer
The following article was published on Law360 on September 26, 2018. I’m honored to be a contributor to this fine legal publication. Click here to read the article.
A Quick Primer on Form 5471 and Some Hidden Pitfalls to Avoid
Form 5471 is triggered in situations where a “U.S. Person” owns an interest in a “foreign” (non-U.S.) corporation. The specific reporting requirements for Form 5471 are found in Internal Revenue Code Sections 6038 and 6046. Broadly speaking, the purpose of Form 5471 is to identify “U.S. Persons” who: own at least 10% of a “non-U.S.” […]
OVDP Sunsetting on September 28 – New Procedures On The Horizon
On September 4, 2018, the Internal Revenue Service (IRS) reminded taxpayers that they have until September 28, 2018 to apply for the Offshore Voluntary Disclosure Program (OVDP). Back in March, the IRS announced that it would be discontinuing the program on September 28, 2018. This does not mean that the IRS is going to discontinue pursuing taxpayers […]
Blockchain and Trademark Law: So Perfect Together? (JOR)
The following article appeared in the November-December 2018 edition of, “The Journal of Robotics, Artificial Intelligence & Law.” I am honored to be a contributor to this fine publication. Click here.
Failing to File an FBAR Can Mean Big Fines and Big Penalties
There’s no denying the will of the government. In the U.S., what the government says effectively goes, and if you don’t like it – well, that’s too bad. And nowhere is this truer than it is in the case of willful FBAR penalties. Imposed as a way to enforce foreign account reporting for American citizens both domestic and […]