Category Archives: General

Divorce and Life Insurance in Re Marriage of Hall

Johnson District Court—Reversed Court of Appeals—Reversed No. 101,834 FACTS: In divorce proceedings between Marc and Susan Hall, the court ordered Marc to pay maintenance and child support. In addition, despite Marc’s objection, the district court ordered Marc to “cooperate” with … Continue reading

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Stealing an Expired Credit Card is Still Stealing

Allegations in motion for new trail must have support in affidavit or live testimony. Late disclosure of witness interview recordings did not prejudice appellant because appellant already had the information in the recordings and used it in his defense. Evidence … Continue reading

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Annual Inflation Adjustments for 2013

The Internal Revenue Service announced today annual inflation adjustments for tax year 2013, including the tax rate schedules, and other tax changes from the recently passed American Taxpayer Relief Act of 2012. The tax items for 2013 of greatest interest … Continue reading

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Important Information for Lawyers Who Accept Credit Card Payments

Changes in the law regarding the reporting of credit card transactions have the potential to negatively impact IOLTA accounts and lead to ethically violations by lawyers. Pursuant to the Housing Assistance Tax Act of 2008, credit card processing companies are … Continue reading

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National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft

National Taxpayer Advocate Nina E. Olson today released her 2012 annual report to Congress, identifying the need for tax reform as the overriding priority in tax administration. The Advocate also expressed concern that the Internal Revenue Service is not adequately … Continue reading

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IRS Plans Jan. 30 Tax Season Opening For 1040 Filers

Following the January tax law changes made by Congress under the American Taxpayer Relief Act (ATRA), the Internal Revenue Service announced today it plans to open the 2013 filing season and begin processing individual income tax returns on Jan. 30. … Continue reading

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Fiscal Cliff News

Last-Minute Fiscal Cliff Deal Although the country technically went off the fiscal cliff at midnight on December 31, 2012, several hours later Congress and the President reached agreements that resolved many of the most pressing tax issues, including extender legislation … Continue reading

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‘Password’ Remains the Worst Password to Use

Although the world of technology is perpetually changing, one thing remains the same: A lot of people use terrible passwords. Splashdata, a security software developer, recently released its annual top 25 list of the most common account passwords on the … Continue reading

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Tax Preparers Must Renew Their PTINs and Those Required to Take the RTRP Test Should Schedule It As Soon As Possible

The Internal Revenue Service today reminded professional tax return preparers to renew their Preparer Tax Identification Numbers (PTINs) if they plan to prepare returns in 2013. Current PTINs expire Dec. 31, 2012.   Anyone who prepares or helps prepare all … Continue reading

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IRS Offers Tips for Year-End Giving

Individuals and businesses making contributions to charity should keep in mind some key tax provisions that have taken effect in recent years, especially those affecting donations of clothing and household items and monetary donations. Rules for Clothing and Household Items … Continue reading

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