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Financial Institutions: Alert - January 31, 2012

The Dodd-Frank Wall Street Reform and Consumer Protection Act impacted many investment advisers who previously were not registered.

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Labor, Employment and Benefits: Alert - February 6, 2012

The U.S. Supreme Court recently denied an employer’s request for review of a decision by the U.S. Court of Appeals for the Eighth Circuit, which held that tipped employees spending more than 20 percent of their time performing related but non-tipped duties must be paid the full minimum wage for that time, without the tip credit.

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Articles & White Papers

Summons Issued by the Service to Taxpayer's Advisor Upheld Despite DOJ Referral
 

Journal of Taxation

March 1, 2009
 
Kevin E. Packman- Miami

A measure enacted more than a quarter-century ago to protect taxpayers from an IRS summons when the Justice Department has been brought into the picture has recently engendered a case of first impression in the Seventh Circuit. A summons to the taxpayers' accountant was enforced, despite the possibility that the accountant had been referred to the DOJ. The protection does not extend to third-party witnesses, as the court found the Regulations to be reasonable under Chevron. Please click on the link below to view the article.

READ: Summons Issued by the Service to Taxpayer's Advisor Upheld Despite DOJ Referral

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