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Paz-Meza v. Atty. Gen. (unpub.) "Tania Paz-Meza fled Honduras for the United States in 2014 after several close family members were killed and her brother, a police officer in Honduras for several years, was shot. She applied for asylum and withholding...

Tomas-Ramos v. Garland "After Adan de Jesus Tomas-Ramos, a citizen and native of Guatemala, reentered the United States illegally in 2018, a removal order previously entered against him was reinstated. But because Tomas-Ramos expressed a fear of...

Hon. Jeffrey S. Chase, Dec, 21, 2021 "On November 4, the Board of Immigration Appeals issued its precedent decision in Matter of M-F-O- .1,2 At first glance, the decision seems to be a correction regarding when the accrual of continuous presence...

Matter of M-F-O-, 28 I&N Dec. 408 (BIA 2021) - A notice to appear that does not specify the time or place of a respondent’s initial removal hearing does not end the accrual of physical presence for purposes of voluntary departure at the conclusion...

Aleman-Medrano v. Garland "Aleman-Medrano’s central argument on appeal is that the agency [EOIR: the IJ and the BIA] erred at the second step of the analysis, improperly rejecting his claim that he was targeted by gang members “on account...

Arita-Deras v. Wilkinson "Maria Del Refugio Arita-Deras, a native and citizen of Honduras, petitions for review of a final order of removal entered by the Board of Immigration Appeals (the Board). The Board affirmed an immigration judge’s...

Argueta Diaz de Gomez v. Wilkinson "Diaz de Gomez claims that she received repeated death threats from a gang in Guatemala after she and her family witnessed a mass killing by gang members and refused to acquiesce to the gang’s extortion...

On December 4, 2020, the Washington Department of Revenue Appeals Division determined that an out-of-state company’s participation in an annual three-day trade show in Washington state was sufficient to create substantial nexus with the state and subject...

On November 16 th  and 17 th , 2020, the Multistate Tax Commission’s (“MTC”) Nexus and Audit Committees met to consider several topics.  The biggest developments from these meetings are that: (1) the Nexus Committee shared their proposed, revised draft...

A recent letter ruling from the Tennessee Department of Revenue concludes that the ownership of mortgages backed by Tennessee property was insufficient to subject a foreign investment fund (“Fund”) to the state’s franchise and excise taxes. Tennessee...

Matter of A-C-A-A-, 28 I&N Dec. 84 (A.G. 2020) (1) In conducting its review of an alien’s asylum claim, the Board of Immigration Appeals (“Board”) must examine de novo whether the facts found by the immigration judge satisfy all...

In this episode we discuss two recent California decisions, including a Court of Appeal decision concerning property tax escape assessments ( Prang v. Los Angeles Cnty. Assessment Appeals Bd. , Case No. B301194 (Cal. Ct. App. Aug. 27, 2020) and an Office...

On July 7, 2020, the California Office of Tax Appeals (OTA) held that a foreign LLC was subject to the state’s $800 LLC tax because it held a 0.7830849% ownership interest in an LLC that owned property in San Diego. In addition to a more traditional nexus...

The Michigan Court of Appeals remanded a case on whether Detroit may impose its income tax on an out of state taxpayer, in light of the US Supreme Court’s Wayfair ruling. The Michigan Court of Appeals previously upheld the Tax Tribunal’s decision that...

The California Office of Tax Appeals (OTA) reversed the Franchise Tax Board’s (FTB) determination that an out-of-state limited liability company (LLC) had taxable nexus with California solely because it held an ownership interest in an LLC operating in...