The Bipartisan Budget Act of 2015 (BBA) ( Pub. L. No. 114-74 ) changed the audit and collection procedures for partnerships, effective for tax years beginning after December 31, 2017. Congress intended that the BBA would simplify partnership audit procedures...

You need to understand what is involved if your client pursues an assignment for the benefit of creditors (ABC) instead of a bankruptcy filing. Check out the extensive Practical Guidance resources on ABCs. Read Now » Related Content Assignments...

Right from the start, the clerk reading the legal argument in your brief is waiting to see whether you can support your arguments with the law. And nobody knows it like Jim Wagstaffe. In this practice note on making and opposing motions for discovery...

CA Gov Signs Bill Restoring UC Enrollment California Gov. Gavin Newsom (D) signed a measure ( SB 118 ) last week that removes public college enrollment as a separate consideration under the California Environmental Quality Act, known as CEQA. The...

Adapt this long-form literary option and purchase agreement when your client is seeking the option to purchase or sell literary property in connection with a proposed motion picture based on the underlying book. READ NOW » Related Content ...

Use the practice notes, checklists, and forms in this resource kit to navigate key topics in the Intellectual Property & Technology practice area, including copyright, patents, trademarks, trade secrets, IP licensing, technology transactions, and...

Legal Analyst Dan Abrams Also to Write Monthly Column for Lawyers.com May 8, 2012 — NEW YORK – Lawyers.com SM , a leading legal website from LexisNexis for consumers and small business owners, has reached an agreement to add to Lawyers.com links...

When you gain access to a wealth of clean and accurate alternative data, you can greatly improve your financial modeling and predictive analytics. But before we get into the how , let’s back up a second and define the what . Alternative data is...

United States v. Fuentes United States Court of Appeals for the Fourth Circuit September 27, 2002, Submitted ; November 6, 2002, Decided No. 02-4218 Opinion  [*379]  PER CURIAM: Angel Fuentes was originally sentenced in 1999 as a career offender to a...

Petitioner was involved in a collision in which three occupants of another vehicle were killed. While petitioner was lying unconscious in an emergency room, a police officer requested that a sample of petitioner's blood be taken. The sample indicated...