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Constitutional Rights

California’s rule that it receive nonprofit’s Form 990 information held unconstitutional

California’s rule that it receive nonprofit’s Form 990 information held unconstitutional

Americans For Prosperity Foundation. v. Harris, (DC CA 4/21/2016) 117 AFTR 2d ¶ 2016-644 A U.S. district court has held that the state of California’s requirement that tax-exempt organizations submit IRS Form 990 Schedule B, which discloses names and contributions of significant donors, to the state is unconstitutional in its application to the organization that […]

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Senator and others denied preliminary injunctive relief from foreign account reporting regime

Senator and others denied preliminary injunctive relief from foreign account reporting regime

Crawford, et al, v. Dept. of Treasury, et al, (DC OH 09/29/2015) 116 AFTR 2d ¶2015-5294 A district court has declined to grant a preliminary injunction in a suit challenging the Foreign Accounting Tax Compliance Act (FATCA) and Foreign Bank Account Report (FBAR) requirements. The court’s reasoning included that the challengers (including Senator Rand Paul) […]

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Another Circuit says IRS can compel production of foreign bank records

Another Circuit says IRS can compel production of foreign bank records

Chabot, (CA 3 7/17/2015) 116 AFTR 2d ¶ 2015-5060 The Court of Appeals for the Third Circuit, affirming a district court decision, has held that the “required records” exception to the Fifth Amendment privilege against self-incrimination applies to allow IRS to summon foreign bank account records. This is the same conclusion arrived at by the […]

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IRS Targets U.S. Tax Cheats by Summoning Records from Shipping and Financial Service Providers

IRS Targets U.S. Tax Cheats by Summoning Records from Shipping and Financial Service Providers

Click here to view the DOJ press release dated Dec. 19, 2014. Click here to view the “[Proposed] Order Granting Ex Parte Petition for Leave to Serve “John Doe” Summonses.” A U.S. district court has authorized IRS to serve “John Doe” summonses to eight entities in the shipping and financial services industries in order to identify the […]

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Illinois high court rules constitution protects health benefits

Illinois high court rules constitution protects health benefits

CHICAGO (Reuters) – The Illinois Supreme Court decided Thursday that healthcare for retired state workers is a constitutionally protected pension benefit, a ruling with implications for pension reform legislation passed by the state legislature earlier this year. The 6-to-1 decision allows the continuation of class-action challenges to a 2012 Illinois law that gave the state […]

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District court holds that parsonage allowance is unconstitutional

District court holds that parsonage allowance is unconstitutional

In Freedom from Religion Foundation, Inc. v. Lew, (DC WI 11/21/2013) 112 AFTR 2d ¶ 2013-5565, a district court has held that the Code Sec. 107(2) clergy housing (“parsonage”) allowance is unconstitutional. It also enjoined the government from enforcing it or, in other words, ordered the government to stop allowing it. However, the injunction is […]

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Illinois Supreme Court moves to close tax loopholes in Hartney Fuel Oil Company v. Hamer

Illinois Supreme Court moves to close tax loopholes in Hartney Fuel Oil Company v. Hamer

As reported in the news, Illinois Supreme Court moves to close tax loopholes – No penalties handed down, but companies will not be allowed exploit faulty regulations in the future. The case is Hartney Fuel Oil Company v. Hamer, 2013 IL 115130 The Illinois Supreme Court on Thursday delivered a resounding blow to questionable tax […]

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U.S. Rethinks How to Release Sensitive Economic Data

U.S. Rethinks How to Release Sensitive Economic Data

As reported in the WS Journal, U.S. Rethinks How to Release Sensitive Economic Data – Potential Changes Driven From Unease Over High-Speed Trading Firms. Federal officials are discussing changes to how the government releases sensitive economic data, seeking to bring the system in line with fast-moving financial markets. While the talks are preliminary, officials are […]

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In new term, Supreme Court may steer to right on key social issues

In new term, Supreme Court may steer to right on key social issues

As reported in the news of the LA Times, the Supreme Court’s conservative bloc has a clear chance to shift the law to the right on abortion, contraception, religion and campaign funding. The Supreme Court term that opens Monday gives the court’s conservative bloc a clear opportunity to shift the law to the right on […]

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Court Is ‘One of Most Activist,’ Ginsburg Says, Vowing to Stay

Court Is ‘One of Most Activist,’ Ginsburg Says, Vowing to Stay

WASHINGTON — As reported in the NY Times, Justice Ruth Bader Ginsburg, 80, vowed in an interview to stay on the Supreme Court as long as her health and intellect remained strong, saying she was fully engaged in her work as the leader of the liberal opposition on what she called “one of the most […]

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Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples

Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples

WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction […]

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Gay rights group lobbies Obama administration on tax status

Gay rights group lobbies Obama administration on tax status

As reported in Reuters, a major U.S. gay rights group is stepping up pressure on the Obama administration to grant federal tax benefits to legally married same-sex couples based on where the wedding took place – a step that would greatly expand the present practice. As the Internal Revenue Service faces a major decision on […]

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Supreme Court hears oral arguments on constitutionality of DOMA in estate tax case

Supreme Court hears oral arguments on constitutionality of DOMA in estate tax case

The Supreme Court’s consideration of Windsor v. U.S., an estate tax case challenging the constitutionality of the Defense of Marriage Act (DOMA), is one of the most anticipated cases in recent history. The Windsor case concerns a surviving same-sex spouse who is seeking an estate tax refund based on IRS’s DOMA-based disallowance of the marital […]

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Required Records Doctrine compelled production of foreign bank records

Required Records Doctrine compelled production of foreign bank records

Editor’s Note:  this reported case is important in the context of representation of clients under “criminal investigation.”  In brief, the Seventh Circuit Court of Appeals, follows the Ninth Circuit Court of Appeals (for taxpayers here in California and several other states), and holds that the Fifth Amendment privilege against self-incrimination couldn’t be used by a […]

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Vote While You’re Away

Vote While You’re Away

Editor’s Note:  with the upcoming election, some folks will not be able to vote except by absentee ballot. A very useful and timely article from the WS Journal.  Here’s the article. As Election Day nears, make sure you’re registered to vote and know how to make arrangements if you can’t make it to the polls.  […]

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Case Alert: Update on Dragovich case, likely to end up before the U.S. Supreme Court

Case Alert:  Update on Dragovich case, likely to end up before the U.S. Supreme Court

Editor’s Note:  I previously reported on the Dragovich case in this blog article.  Now there is an update. A California United States District Court has held that the combination of Code Sec. 7702B(f), which provides favorable tax treatment to state long-term care (LTC) insurance plans, and the Defense of Marriage Act (DOMA), is constitutionally invalid […]

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OIG Cases of Interest from the Seminannual Report to Congress – October 1, 2011 to March 31, 2012

OIG Cases of Interest from the Seminannual Report to Congress – October 1, 2011 to March 31, 2012

Editor’s Note:  it occurred to me that I should have mentioned some of the reported cases and other statistics revealed in the OIG report.  The below is a snapshot. Statistical Highlights:  Allegations Received by the Investigations Division     5,709 Investigations Opened  178 Investigations Closed    160 Arrests  43 Indictments/Informations   46 Convictions/Pleas   50 Administrative Actions   103 Monetary Recoveries […]

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Case Alert: Ninth Circuit Disagrees with District Court – – Warrantless Search is Violation of 4th Amendment

Case Alert:  Ninth Circuit Disagrees with District Court – – Warrantless Search is Violation of 4th Amendment

Editor’s Note:  most reported cases these days (and it seems in the past few years), have been tough on criminal defendants.  Occasionally, lower courts come out with favorable decisions, and sometimes unfavorable decisions are reversed by Courts of Appeal.  Here in California, the Ninth Circuit Court of Appeals governs the law of the land so-to-speak, […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney