Title 31 of the U.S. Code allows the IRS to impose civil penalties for a U.S. person’s failure to file a timely and proper FBAR by the statutory deadline. However, the IRS doesn’t have forever to make ...

In tax controversy and litigation matters, sometimes procedure trumps the merits. The statute of limitations is a great example. Even if the taxpayer made a mistake on a prior year return, the IRS ...

The hospitality industry has seen an uptick in recent litigation related to human trafficking. Thus far, franchisors have been successful in certain trial and appellate courts in arguing that ...

Tuesday’s decision in Wilkins v. United States broke no new ground, as it followed a steady line of cases applying a rule under which time limits in federal statutes do not create jurisdictional bars ...

About half the states have eliminated statutes of limitation for rape, so like murder, there is no limit on how much time has passed since the crimes occurred for suspects to be charged. The statute ...

All healthcare providers and other businesses in the healthcare industry need to comply with the Anti-Kickback Statute (AKS). The AKS imposes criminal penalties for knowing and willful violations, and ...

The term statute of limitations may sound like legal jargon but it's a concept that's worth understanding, especially if you have private student loans. Any time you borrow a student loan, it's ...

In Tuesday’s oral argument, the Supreme Court grappled with three main issues in Arellano v. McDonough, a case about retroactive disability benefits for veterans who failed to apply for those benefits ...

Today’s column is the fourth installment of our annual legislative review, focusing on HB 913, which became effective on July 1, 2025. Today’s topic, reserves: Here is a summary of the major changes: ...

In May 2019, Ronald Greene was beaten to death by Louisiana state troopers. Patrol leadership initially waged an aggressive cover-up campaign, claiming Greene had died in a car crash and concealing ...