Theater of the Courtroom
By Mike
Theater of the CourtroomMar 12, 2019
From Summonses to International Evidence Gathering Techniques - How the IRS Gathers Information in the 21st Century
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Why Acting for Lawyers?
The Invigoration of Being in the Moment
Get Off the Ferris Wheel of Perfection
How to Find the Artist Inside Yourself
How Actors Create Emotions and What Lawyers can learn from it
Overcoming Psychological Barriers - A Changing Mindset
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.
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.
Evidence 101 (Part 2): Impeachment & The Hearsay Exceptions
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IRS Streamlined Procedures & the Non-Willful Certification
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Demystifying the FBAR
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Employment Taxes & The Trust Fund Recovery Penalty
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Cross-Examination Made Simple - Part 1
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The Kovel Accountant
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Evidence 101 - Part 2
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Evidence 101 - Part 1: Relevancy & Company
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How the IRS Reconstructs Income in Tax Fraud Cases
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Opening Statement as Story - Part 2
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Opening Statement as Story - Part 1
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Anatomy of a Civil Tax Controversy
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Cross-Examination Made Simple (Part 1)
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Taking Off the Gloves: What to Expect In U.S. Tax Court
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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.
A Unique Character Evidence Question
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How Does the IRS Reconstruct Income in Tax Fraud Cases?
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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.
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.
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."
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.
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.
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.
Making Sense of the Statute of Limitations in Tax Cases
Eggshell Audits: Don't Get Cracked
After the Dust Settles: Civil Tax Considerations Post-Conviction
Criminal Tax Liabilities & Sentencing Part III: 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.
Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...
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
HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION
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
Criminal Tax Liabilities & Sentencing: Part I
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!
Demystifying the FBAR
Evidence 101 Masterclass - From Torts to Tony Soprano
What Items Are Taxable?
Masterclass: How Do I Patent My Mobile App Idea?
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
Trademark Lessons Learned From a Red Hen
Masterclass: Tips for Buying or Selling A Screenplay
Updates on IRS Collection Issues
Let's Make a Deal - Buying or Selling a Screenplay: Part I
How to Claim an IRS Whistleblower Award
Top 12 Reasons Why New Businesses Fail - Part 2
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
Top 12 Reasons Why New Businesses Fail - Part 1
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