Keeping Your Balance: IRS releases new guidance on employee discount plans
Earlier this year, the IRS issued guidance on qualified employee discount plans in a Field Attorney Advice memorandum. While this type of IRS release cannot be used as precedent, it […]
Keeping Your Balance: How changes to the research credit help small businesses
The “Protecting Americans from Tax Hikes Act of 2015” (the 2015 PATH Act) included an unexpected taxpayer-friendly bonus: Beginning in 2016, eligible small businesses may claim the research credit against […]
Keeping Your Balance: Restoring construction tax incentives often missed
The Research and Experimentation Tax Credit has been part of the tax code since the early 1980s, but it is something not normally associated with the construction industry. Early on, […]
Keeping Your Balance: A guide to tax return identity theft
Every year there are an increasing number of cases of identity theft. With more people filing their tax returns electronically, the incidences of tax related identity theft have also increased. […]
Keeping Your Balance: Look at new IRS tip/automatic gratuity laws before year-end
We have all seen it during one or more restaurant visits – “Parties of 8 or more are subject to a mandatory 18% gratuity;” or for catered events the contract […]
Keeping your balance: Canceled debt – is it taxable or not?
Over the past few years, banks have cancelled billions of dollars of debts. As a result, taxpayers may have unexpected tax consequences when debt is cancelled. This is commonly known […]
Keeping Your Balance: IRS issues guidelines for tax treatment of bitcoins
By now, you have likely heard about virtual currencies, most notably bitcoin, especially in light of the recent stories about thefts of bitcoins at Mt Gox and other bitcoin exchanges, […]
Keeping Your Balance: IRS changes ‘use it or lose it’ rule for health FSAs
As the end of the year approaches, many of us that have flexible spending plans still have funds that may need to be spent, or risk losing the benefits of […]
Keeping Your Balance: Work from home? New IRS rules may make it easier
With the rapid improvements in technology and the ease of telecommuting, more and more people are working from home each year. This results in more people thinking about claiming a […]
Keeping Your Balance: The short history of taxes in the United States
As we get closer to the looming “Fiscal Cliff,” income tax change is once again in the news. Should we raise or lower taxes, get rid of loopholes, attempt major […]
Keeping Your Balance: 2012 and the end of the ‘Bush-era tax cuts’
Ben Franklin declared “nothing can be said to be certain except death and taxes.” More recently we can add to this that the only thing certain about taxes is that […]
Case Digests
- Second Circuit – Appellate counsel: United States v. Samuels
- Fourth Department – Pre-answer motion to dismiss: Villalba v. City of Auburn, et al.
- Court of Appeals – Office of Children and Family Services: Lawyers for Children, et al. v. NYS Office of Children and Family Services, et a.
- Fourth Department – Assault: People v. Talley
- Court of Appeals – Family Court Act: Abdoch v. Abdoch
- Second Circuit – Medicaid: Bellin v. McDonald
- Fourth Department – Family Court: Sprague v. Younes
- Second Circuit – False Claims Act: United States of America v. Amazon.com Inc.
- Fourth Department – Notice of claim: Jarrod W.S. v. Jordan-Elbridge CSD, et al.
- Western District Case Notes
- Second Circuit – Distribution of a controlled substance: United States v. Parasmo
Law News
- Convictions reversed over illegal NY State Police search
- NY judge rejects motion to collect on Iowa court judgment
- Bronx prosecutor misses filing deadline by 12 seconds
- Second-degree murder count reversed, leaving first-degree conviction
- Court of Appeals ends foster care program
- Experts highlight tax and regulatory changes
- NY appeals court reinstates robbery indictment
- Court of Appeals affirms convictions despite tainted transcript






