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Business Law Today: April 2023

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Articles and Features

Update on Structured Attorney Fees

Robert W Wood

Structured legal fees allow plaintiff lawyers to receive installment payments over time, tax-deferred. The IRS recently issued a tax memo that, while not binding authority, suggests the IRS could be…

Apr 14, 2023 4 min read

Civil Money Penalties and FBARs

Keith Robert Fisher

In Bittner v. United States, the U.S. Supreme Court resolved the question of whether the $10,000 maximum civil money penalty for nonwillful violations of the FBAR statute is per FBAR report or per fo…

Apr 17, 2023 6 min read