On April 17, 2020, in United States v. Costanzo, No. 18-10291, 2020 U.S. App. LEXIS 12287 (9th Cir. April 17, 2020), the Ninth Circuit upheld the conviction of a defendant under the “sting” money laundering provision, 18 U.S.C. §
The COVID-19 pandemic has changed a lot of things, and
employment taxes are no exception. To help you understand the present state of
employment taxes, I will start by outlining how the employment tax system
normally operates.
How Employment Taxes
The Families First Coronavirus Act (the “Act”) has significant employment law implications, as it imposes new leave provisions under the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act, summarized here. The Act also
In February 2018, Department of Treasury’s Financial Crimes Enforcement Network (FinCEN) and the Office of the Comptroller of the Currency imposed a $185 million civil money penalty on U.S. Bank N.A. (Bank) for willful violations of the Bank Secrecy Act
Individuals with a “seriously delinquent tax debt” may face limitations on their ability to travel abroad, as the Commissioner of Internal Revenue can certify the taxpayer’s status to the Secretary of the Treasury, who “shall transmit such certification to the
In Pennsylvania, charities must meet two overlapping tests to establish their right to a tax exemption. First, the institution must establish that it is a purely public charity within the meaning of Article VIII, Section 2(a)(v) of the Pennsylvania Constitution,
The Pennsylvania Constitution requires that taxes be uniform: “All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws.” Pa. Const.
The First Amendment provides that “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof.” U.S. Const., amend. I.Churches qualify for an exemption from taxation under section 501(c)(3) of the Internal Revenue Code, as
Equitable doctrines are generally read into most federal statutes of limitations. Equitable tolling typically applies “when the prospective plaintiff simply does not have and cannot with due diligence obtain information essential to bringing a suit.” Wolin v. Smith Barney Inc.,
On October 28, 2019, the Third Circuit in United States v. Wegeler, No. 17-1717, 2019 U.S. App. LEXIS 32282, addressed an issue of first impression, holding that a False Claims Act (FCA) relator whose information resulted in a criminal
