Theater of the Courtroom
By Mike
This is a podcast that covers legal topics from the perspective of an attorney with a diverse background in the arts who specializes in litigation, criminal defense, and tax law. I blend left brain thinking with right brain artistry to make complex tax concepts easier to understand so that you can sleep a little easier.
Theater of the CourtroomMay 20, 2022
00:00
07:40
From Summonses to International Evidence Gathering Techniques - How the IRS Gathers Information in the 21st Century
Enjoy!
Sep 27, 202301:28:40
Why Acting for Lawyers?
Enjoy.
Aug 28, 202306:50
The Invigoration of Being in the Moment
Enjoy.
Aug 27, 202305:06
Get Off the Ferris Wheel of Perfection
Enjoy.
Aug 27, 202304:25
How to Find the Artist Inside Yourself
Enjoy.
Aug 27, 202304:33
How Actors Create Emotions and What Lawyers can learn from it
Enjoy the content.
Aug 13, 202306:24
Overcoming Psychological Barriers - A Changing Mindset
Enjoy the content.
Aug 13, 202304:26
IRS Collection Due Process Procedures
Due process is, according to Black’s Law Dictionary, “a course of legal proceedings … which have been established … for the enforcement and protection of private rights.” Anyone facing an IRS federal tax lien or levy has already experienced the preliminary due process following the IRS determination that more taxes are owed.
Due process involves a series of written or telephone notifications, and it’s all laid out in the tax code and the IRS letters the taxpayer receives in the mail that should definitely not be ignored.
Before the IRS wrecking ball goes into motion, the taxpayer has certain procedural rights. In this presentation, I will discuss them in detail.
Aug 12, 202301:32:07
Alphabet Soup for Offers in Compromise
Taxpayers who have few assets and little prospect of generating sufficient income to pay a tax liability in full may be allowed to strike a settlement for less than the full amount due to settle their case. This is known as an offer in compromise. The IRS's acceptance of an offer in compromise conclusively settles the liability once and for all, absent fraud or mistake. This presentation will cover the nuances of offers in compromise highlighting the issues that arise most frequently.
Aug 12, 202301:05:07
Evidence 101 (Part 2): Impeachment & The Hearsay Exceptions
Enjoy.
Jul 23, 202302:09:27
IRS Streamlined Procedures & the Non-Willful Certification
Enjoy.
Jul 22, 202302:16:12
Demystifying the FBAR
Enjoy.
Jul 22, 202302:26:39
Employment Taxes & The Trust Fund Recovery Penalty
Enjoy.
Jul 22, 202302:15:34
Cross-Examination Made Simple - Part 1
Enjoy.
Jul 22, 202301:02:26
The Kovel Accountant
Enjoy.
Jul 22, 202301:13:07
Evidence 101 - Part 2
Enjoy!
Jul 22, 202301:19:25
Evidence 101 - Part 1: Relevancy & Company
Enjoy!
Jul 22, 202302:19:42
How the IRS Reconstructs Income in Tax Fraud Cases
Enjoy.
Jul 22, 202301:31:43
Opening Statement as Story - Part 2
Enjoy!
Jul 22, 202301:38:32
Opening Statement as Story - Part 1
Enjoy!
Jul 22, 202301:03:39
Anatomy of a Civil Tax Controversy
Enjoy!
Jul 22, 202301:29:05
Cross-Examination Made Simple (Part 1)
Enjoy the presentation!
May 27, 202201:23:33
Taking Off the Gloves: What to Expect In U.S. Tax Court
Enjoy.
May 20, 202201:34:38
Evidence 101 (Part 2): A Deep Dive Into Character Evidence & Impeachment in Criminal Cases
This is the second half of my flagship presentation on character evidence and impeachment in criminal cases.
May 20, 202201:19:25
A Unique Character Evidence Question
Enjoy!
May 20, 202207:40
How Does the IRS Reconstruct Income in Tax Fraud Cases?
Enjoy the presentation!
May 20, 202201:31:43
Is that Worker an Employee? Q & A's on Worker Classification Including the TFRP
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.
Mar 12, 201901:31:56
HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A Deep Dive
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.
Feb 27, 201901:32:57
Is that Worker An Employee? Part 2 - Requesting a Tax Court Determination
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."
Dec 26, 201805:41
IS THAT WORKER AN EMPLOYEE? QUESTIONS AND ANSWERS ON WORKER CLASSIFICATION
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 regulators. State task forces have been formed to crack down on businesses that do not pay unemployment insurance and workers’ compensation premiums or withhold taxes for workers whom the state believes are employees and not independent contractors.
Dec 26, 201801:33:02
On the Brink of Insanity: How to Calculate the Miscellaneous Offshore Penalty under the Streamlined
In this podcast, I discuss how to calculate the 5 percent miscellaneous offshore penalty under the streamlined domestic procedures.
Dec 23, 201824:56
Instructions for Making a Streamlined Domestic Offshore Submission
In this podcast, I discuss the instructions for making a submission to the streamlined domestic offshore program.
Dec 23, 201819:02
Making Sense of the Statute of Limitations in Tax Cases
Enjoy this episode.
Dec 17, 201821:24
Eggshell Audits: Don't Get Cracked
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.
Dec 17, 201837:40
After the Dust Settles: Civil Tax Considerations Post-Conviction
In this podcast, I discuss the important inter-connections between civil tax and criminal tax.
Nov 28, 201830:57
Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report
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 any factors relevant to the kind of sentence (e.g., probation, imprisonment),
Recommend a sentence w/in the applicable sentencing range, and
Identify any basis for departing from the applicable sentencing range
The PSR includes:
The defendant’s prior criminal record,
The defendant’s financial condition, and
Information sufficient to calculate restitution
The defendant is entitled to be represented by an attorney at the interview w/ the probation officer and I strongly recommend it.
Why is the pre-sentence investigation report important? For the following two reasons:
Judges give deference to the recommendations of the probation officer. Thus, the PSR is instrumental in the sentencing judge’s determination. Both the defense and the gov’t may make formal objections to the PSR but the judge resolves all such disputes under the preponderance of the evidence standard - a low standard indeed.
Apart from the judge and sentencing, the PSR follows def. throughout his time in prison and can affect various decisions as to def. after the judge imposes sentence (i.e., the defendant’s life in prison and any period of probation or supervised release).
Procedurally, once the PSR is prepared, the probation officer will provide a copy to the def., the defendant’s attorney, and the prosecutor.
The defense and the gov’t have the opportunity to make objections to the PSR at the sentencing hearing, which consists of oral arguments before the judge. The rules of evidence do n/ apply to the admission of testimony or other evidence at the sentencing hearing.
There are three times when defense counsel can have a big impact on the sentence that the judge imposes:
Situation 1: Defense counsel bargains w/ the prosecutor.
Situation 2: Defense counsel can work w/ the probation officer independently of the prosecutor – i.e., w/o forming an agreement w/ the prosecutor as in situation one. The goal is to try and get the probation officer to include favorable facts in the PSR.
Situation 3: If the PSR contains something that you don’t like, you can make objections at the sentencing hearing that the PSR is wrong or should be modified by the judge and ask the judge to redact it from the pre-sentence investigation report.
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 any factors relevant to the kind of sentence (e.g., probation, imprisonment),
Recommend a sentence w/in the applicable sentencing range, and
Identify any basis for departing from the applicable sentencing range
The PSR includes:
The defendant’s prior criminal record,
The defendant’s financial condition, and
Information sufficient to calculate restitution
The defendant is entitled to be represented by an attorney at the interview w/ the probation officer and I strongly recommend it.
Why is the pre-sentence investigation report important? For the following two reasons:
Judges give deference to the recommendations of the probation officer. Thus, the PSR is instrumental in the sentencing judge’s determination. Both the defense and the gov’t may make formal objections to the PSR but the judge resolves all such disputes under the preponderance of the evidence standard - a low standard indeed.
Apart from the judge and sentencing, the PSR follows def. throughout his time in prison and can affect various decisions as to def. after the judge imposes sentence (i.e., the defendant’s life in prison and any period of probation or supervised release).
Procedurally, once the PSR is prepared, the probation officer will provide a copy to the def., the defendant’s attorney, and the prosecutor.
The defense and the gov’t have the opportunity to make objections to the PSR at the sentencing hearing, which consists of oral arguments before the judge. The rules of evidence do n/ apply to the admission of testimony or other evidence at the sentencing hearing.
There are three times when defense counsel can have a big impact on the sentence that the judge imposes:
Situation 1: Defense counsel bargains w/ the prosecutor.
Situation 2: Defense counsel can work w/ the probation officer independently of the prosecutor – i.e., w/o forming an agreement w/ the prosecutor as in situation one. The goal is to try and get the probation officer to include favorable facts in the PSR.
Situation 3: If the PSR contains something that you don’t like, you can make objections at the sentencing hearing that the PSR is wrong or should be modified by the judge and ask the judge to redact it from the pre-sentence investigation report.
Nov 21, 201827:51
Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...
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 specific offense characteristics
Step 3: Calculating the sentence
Step 4: Fines
Step 5: Court will determine whether restitution should be imposed
Step 6: Departures
Step 1: Determine the base offense level by reference to the tax loss number
Step 2: Adjust the offense level in light of specific offense characteristics
Step 3: Calculating the sentence
Step 4: Fines
Step 5: Court will determine whether restitution should be imposed
Step 6: Departures
Nov 21, 201845:04
HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION
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 boss Johnny Friendly (a/k/a Michael Skelly) by convincing a reticent yet pure-hearted Terry Malloy to come forward and tell what he knew about corruption in the International Longshoremen’s Association, beginning with the murder of Joey Doyle, because an underling insisted that “we were robbed last night and can’t find no books.”
If that same case came up in 21st Century tax court, Eva Marie Saint and Karl Malden could’ve stayed at home rather than serving as Marlon Brando’s cheering section, because government prosecutors could reconstruct the ILA’s income, based on the records retention requirements in Section 6500 et seq.
In other words, the conventional wisdom that only divine beings can create something out of nothing does not apply in income tax evasion cases. Is it enough for the government to pull a metaphorical rabbit out of a metaphorical hat, or are there some additional requirements?
Learning Objectives:
Elements of Tax Evasion
Define Substantial Tax Deficiency
Methods of Proof
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 boss Johnny Friendly (a/k/a Michael Skelly) by convincing a reticent yet pure-hearted Terry Malloy to come forward and tell what he knew about corruption in the International Longshoremen’s Association, beginning with the murder of Joey Doyle, because an underling insisted that “we were robbed last night and can’t find no books.”
If that same case came up in 21st Century tax court, Eva Marie Saint and Karl Malden could’ve stayed at home rather than serving as Marlon Brando’s cheering section, because government prosecutors could reconstruct the ILA’s income, based on the records retention requirements in Section 6500 et seq.
In other words, the conventional wisdom that only divine beings can create something out of nothing does not apply in income tax evasion cases. Is it enough for the government to pull a metaphorical rabbit out of a metaphorical hat, or are there some additional requirements?
Learning Objectives:
Elements of Tax Evasion
Define Substantial Tax Deficiency
Methods of Proof
Nov 12, 201801:33:25
Criminal Tax Liabilities & Sentencing: Part I
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 is in a stage of upheaval. The Booker case fundamentally altered the legal landscape. This is an unsettled area.
This podcast will cover five topics:
The U.S. sentencing guidelines – generally
Sentencing procedures
Booker and its immediate aftermath
Specific applications of the sentencing guidelines to criminal tax prosecutions.
Recent developments
Enjoy the show!
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 is in a stage of upheaval. The Booker case fundamentally altered the legal landscape. This is an unsettled area.
This podcast will cover five topics:
The U.S. sentencing guidelines – generally
Sentencing procedures
Booker and its immediate aftermath
Specific applications of the sentencing guidelines to criminal tax prosecutions.
Recent developments
Enjoy the show!
Nov 10, 201821:27
Demystifying the FBAR
This presentation breaks down the FBAR, FinCEN's most common international reporting form.
Nov 07, 201801:31:31
Evidence 101 Masterclass - From Torts to Tony Soprano
This is a recent presentation that I did with Marino Legal Academy. I am honored to present with such a prestigious CLE provider. Enjoy.
Sep 02, 201801:30:19
What Items Are Taxable?
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 obligation to report it even if the partners don't receive a payout.
Aug 06, 201818:27
Masterclass: How Do I Patent My Mobile App Idea?
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 to demystify this process by teaching you some key things about the patenting process so you don't have to rack your brain trying to figure it out for yourself.
In this podcast, I'll cover the following topics:
1. Why Should You Patent a Mobile App?
2. The United State Patent and Trademark Office (USPTO) Rule;
3. The Requirements for a Patent;
4. How Much Does a Patent Cost?
5. Factors to Consider when Deciding Whether to Apply for a Patent;
6. Other ways to Protect your App Besides Patenting It;
7. Four Step-Process for Patenting Your App
i. Step One: Do a patent search.
ii. Step
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 to demystify this process by teaching you some key things about the patenting process so you don't have to rack your brain trying to figure it out for yourself.
In this podcast, I'll cover the following topics:
1. Why Should You Patent a Mobile App?
2. The United State Patent and Trademark Office (USPTO) Rule;
3. The Requirements for a Patent;
4. How Much Does a Patent Cost?
5. Factors to Consider when Deciding Whether to Apply for a Patent;
6. Other ways to Protect your App Besides Patenting It;
7. Four Step-Process for Patenting Your App
i. Step One: Do a patent search.
ii. Step
Jul 07, 201855:59
Trademark Lessons Learned From a Red Hen
This podcast deals with the importance of taking action against a third party who misappropriates your trademark and contains a valuable lesson. Enjoy.
Jul 03, 201822:06
Masterclass: Tips for Buying or Selling A Screenplay
Enjoy this Masterclass.
Jul 01, 201855:26
Updates on IRS Collection Issues
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.
Jun 25, 201815:55
Let's Make a Deal - Buying or Selling a Screenplay: Part I
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, www.deblislaw.com/lets-make-a-deal-buying-or-selling-a-screenplay/.
Jun 24, 201818:56
How to Claim an IRS Whistleblower Award
Enjoy the podcast.
May 16, 201833:56
Top 12 Reasons Why New Businesses Fail - Part 2
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 business owner is oblivious to the fact that the ship is sinking until it is too late.
However, with the availability of professional counsel and advice, inexperience no longer has to be "the Mean One (i.e. the Grinch)." It need not be an obstacle to success. Surrounding yourself with the "key players" will help you build a strong and healthy business for years to come.
In this podcast, I discuss the twelve reasons why new businesses fail. I've assembled this list not because I want to discourage you or take the wind out of your sails but instead, so that you won't repeat these mistakes. I want
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 business owner is oblivious to the fact that the ship is sinking until it is too late.
However, with the availability of professional counsel and advice, inexperience no longer has to be "the Mean One (i.e. the Grinch)." It need not be an obstacle to success. Surrounding yourself with the "key players" will help you build a strong and healthy business for years to come.
In this podcast, I discuss the twelve reasons why new businesses fail. I've assembled this list not because I want to discourage you or take the wind out of your sails but instead, so that you won't repeat these mistakes. I want
May 09, 201830:05
Top 12 Reasons Why New Businesses Fail - Part 1
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 business owner is oblivious to the fact that the ship is sinking until it is too late.
However, with the availability of professional counsel and advice, inexperience no longer has to be "the Mean One (i.e. the Grinch)." It need not be an obstacle to success. Surrounding yourself with the "key players" will help you build a strong and healthy business for years to come.
In this podcast, I discuss the twelve reasons why new businesses fail. I've assembled this list not because I want to discourage you or take the wind out of your sails but instead, so that you won't repeat these mistakes. I want
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 business owner is oblivious to the fact that the ship is sinking until it is too late.
However, with the availability of professional counsel and advice, inexperience no longer has to be "the Mean One (i.e. the Grinch)." It need not be an obstacle to success. Surrounding yourself with the "key players" will help you build a strong and healthy business for years to come.
In this podcast, I discuss the twelve reasons why new businesses fail. I've assembled this list not because I want to discourage you or take the wind out of your sails but instead, so that you won't repeat these mistakes. I want
May 09, 201829:07