The Internal Revenue Service (IRS) announced last week that it will terminate its Offshore Voluntary Disclosure Program as of September 28, 2018. Taxpayers who have not reported foreign bank accounts and income now have only six months to do so.
In the mid-2000s, the IRS began aggressively pursuing foreign financial institutions for information concerning deposits held by those institutions on behalf of U.S. taxpayers. That effort has resulted in an unprecedented period of world-wide intra-governmental cooperation to identify unreported accounts and untaxed

Over the years, I have come across what appear to be “official” correspondences from companies portraying themselves as state-related representatives. Their purpose is to “scare” a business into hiring them to prepare form corporate documents, stating that all corporations must file annual reports with the Arizona State Corporation Commission; however, many businesses, such as limited liability companies, are not required to file annual reports. In addition, the letters offer to prepare annual director and shareholder meeting minutes at fairly

Even with new rules governing proportionality and relevance, preserving and collecting electronically stored data remains an issue in many litigations. Virtually all modern communication is electronic; not just conversations, but all facets of business and personal exchanges.  And the sources of that electronic data continue to evolve.
Just when the eDiscovery industry got a handle on collecting Outlook Exchange Servers, the tech savvy corporations migrated toward cloud based solutions and put another wrench in the preservation and collection processes necessary for litigation. Recent estimates show

Attorneys and their clients have joined the ranks of victims affected by a new scam that attempts to obtain personal and financial information for fraudulent use.
The process is referred to as Caller ID “spoofing.” It allows callers to deliberately falsify the information transmitted to Caller ID displays, effectively disguising their real identity. Spoofing is used to trick someone into giving out personal or financial information so that it can be used in fraudulent activity or sold illegally. Most types of spoofing are prohibited by

A personal representative of a decedent’s estate has a statutory duty to serve the best interests of the successors to the estate. One such duty is to take possession and control of the decedent’s property for purposes of administering the estate. A personal representative is also expected to identify any person who is believed to have concealed, embezzled, conveyed, or otherwise disposed of, any property of the decedent in an unlawful manner. If the decedent