Theater of The Courtroom
279 episodes - English - Latest episode: almost 5 years ago - ★★★★★ - 9 ratings“THEATER OF THE COURTROOM” is a podcast designed to help trial lawyers “bring the life back to the law” by making a positive connection with jurors so that they will be open to our arguments. It’s also designed to help tax professionals simplify “tax speak” so that it can easily be understood by a lay audience. Each week, Mike interview some of todays most successful public speakers, lawyers, and members of the theater arts community. They share their wisdom and insights on how to master stage presence and dramatic techniques – both in the courtroom and the boardroom.The host Michael DeBlis is a trial lawyer who puts his heart and soul into fighting for his clients. He's on a mission to help trial warriors ( along with himself ) break through the self-imposed barriers that they have set for themselves so that they can present and rock the talk.
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Episodes
An Introduction to IRS Appeals
June 17, 2019 15:54 - 1 hour - 154 MB VideoJoin me as I walk you through an introduction to IRS Appeals. In this podcast, I discuss the IRS Appeals process along with the following: •The Role of Appeals •Hazards of Litigation •What does Appeals Consider? •What issues can the TP Raise? •Overview of Appeals Process •Role of the Appeals team manager •What if agreement is reached? •What if agreement is not reached? •Independence of Appeals & Ex Parte •Non-docketed versus Docketed cases To access the slides, clic...
Anatomy of a Civil Tax Controversy: Eggshell Audits and the Kovel Accountant
June 17, 2019 15:30 - 1 hour - 247 MB VideoJoin me as I walk you through the anatomy of a civil tax controversy from A through Z. This webinar will cover each step in the process, and will take a closer look at what to do during an eggshell audit. Other topics to be discussed include cases typically recommended for prosecution, attorney-client privilege in the tax realm, Kovel Agreements, IRS Appeals, and more. Learning Objectives: Gain an in-depth overview of the anatomy of a civil tax controversy from A through Z Develop best ...
Is that Worker an Employee? Q & A's on Worker Classification Including the TFRP
March 12, 2019 17:20 - 1 hour - 95.6 MB VideoThis is a webinar from a recent presentation that I did for CPA Academy. I am honored to lecture for such a fine CPE provider.
How the IRS Reconstructs Income In Tax Fraud Cases - A Deep Dive
February 27, 2019 18:17 - 1 hour - 88.2 MB VideoThis was a presentation that I did for CPAAcademy on February 26, 2019. I am honored to be a guest lecturer for this fine CPE provider. Enjoy.
Is that Worker An Employee? Part 2 - Requesting a Tax Court Determination
December 26, 2018 18:34 - 5 minutes - 57.8 MB VideoThis is the last part of my presentation on, "Is that Worker An Employee? Questions and Answers on Worker Classification." The topic is "Requesting a Tax Court Determination."
IS THAT WORKER AN EMPLOYEE? QUESTIONS AND ANSWERS ON WORKER CLASSIFICATION
December 26, 2018 18:23 - 1 hour - 99.4 MB VideoCourse Description If you own or manage a business that uses independent contractors, you need to know when you can or cannot treat a worker as an independent contractor. This presentation answers some of the common questions about worker classification. INTRODUCTION Misclassification of employees as independent contractors is now a common phrase uttered by state and federal legislators and regulators. State task forces have been formed to crack down on businesses that do not pay unemp...
On the Brink of Insanity: How to Calculate the Miscellaneous Offshore Penalty under the Streamlined Domestic Procedures
December 23, 2018 18:14 - 24 minutes - 22.8 MBIn this podcast, I discuss how to calculate the 5 percent miscellaneous offshore penalty under the streamlined domestic procedures. The miscellaneous offshore penalty is equal to 5 percent of the highest aggregate balance/value of the taxpayer’s foreign financial assets that are subject to the miscellaneous offshore penalty during the years in the covered tax return period and the covered FBAR period. For this purpose, the highest aggregate balance/value is determined by adding the year-en...
Instructions for Making a Streamlined Domestic Offshore Submission
December 23, 2018 18:08 - 19 minutes - 17.4 MBIn this podcast, I discuss the instructions for making a submission to the streamlined domestic offshore program. For each of the most recent 3 years for which the U.S. tax return due date (or properly applied for extended due date) has passed, submit a complete and accurate amended tax return using Form 1040X, Amended U.S. Individual Income Tax Return, together with any required information returns (e.g., Forms 3520, 3520-A, 5471, 5472, 8938, 926, and 8621) even if these information return...
Making Sense of the Statute of Limitations in Tax Cases
December 17, 2018 18:15 - 21 minutes - 19.6 MBEnjoy the content.
Eggshell Audits: Don't Get Cracked
December 17, 2018 18:02 - 37 minutes - 34.5 MBIn this episode I discuss eggshell audits and what to do when it comes to filing returns for tax periods subsequent to periods under examination.
After the Dust Settles: Civil Tax Considerations Post-Conviction
November 28, 2018 18:22 - 30 minutes - 28.3 MBIn this podcast, I discuss the important inter-connections between civil tax and criminal tax. Below is a quick and dirty outline to help you follow along. Timing Since time and memorial, the government has proceeded w/ criminal tax investigation and prosecution first, suspending audit and collection until completion of the criminal proceedings This policy reflects several considerations, the most important of which is that civil discovery could reveal too early, too much of the governm...
Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report
November 21, 2018 18:44 - 27 minutes - 25.5 MBIn this podcast, I discuss the pre-sentence investigation report. Below is a quick and dirty outline: After conviction and prior to sentencing, a probation officer will interview the def. and prepare a PSR. In the PSR, the probation officer will: Calculate the defendant’s offense level and criminal history category, State the resulting sentencing range and kinds of sentences available, Identify any factors relevant to the kind of sentence (e.g., probation, imprisonment), Recommend ...
Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...
November 21, 2018 17:11 - 45 minutes - 103 MBBelow is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy! Step 1: Determine the base offense level by reference to the tax loss number Step 2: Adjust the offense level in light of specific offense characteristics Step 3: Calculating the sentence Step 4: Fines Step 5: Court ...
HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION
November 12, 2018 21:21 - 1 hour - 85.5 MBThis is a webinar that I presented in partnership with CPA Academy. I'm honored to lecture for such a fine CPE provider. For those who are interested in obtaining CPE credit, click here to sign up. Below is more information about the program: Course Description In one of the climactic scenes from 1954’s On The Waterfront, Crime Commission prosecutors had to make their corruption case against union boss Johnny Friendly (a/k/a Michael Skelly) by convincing a reticent yet pure-hearted Terr...
Criminal Tax Liabilities & Sentencing: Part I
November 10, 2018 17:31 - 21 minutes - 47.7 MBThis is the first of several parts. There is a lot of information to discuss that it might feel like drinking water out of a fire hydrant. Sentencing issues are arguably the most important part of a federal criminal tax case. Because the likelihood of conviction is so high, the best that defense counsel can do for his client is minimize the sentence. The law surrounding federal criminal sentencing is in a stage of upheaval. The Booker case fundamentally altered the legal landscape. This ...
Demystifying the FBAR
November 07, 2018 16:58 - 1 hour - 83.8 MBThis presentation breaks down the FBAR, FinCEN's most common international reporting form.
Evidence 101 Masterclass - From Torts to Tony Soprano
September 02, 2018 13:53 - 1 hour - 82.7 MBThis is a recent presentation that I did with Marino Legal Academy. I am honored to present with such a prestigious CLE provider. Enjoy.
What Items Are Taxable?
August 06, 2018 19:38 - 18 minutes - 16.9 MBA number of events can give rise to taxable income even though you haven't received any cash. In this podcast, we'll discuss constructive receipt and what it means to have a legal right to a payment; tax consequences for a plaintiff in a personal injury action or employment-related matter; cancellation of debt income; and phantom income from pass-through entities and how partners have an obligation to report it even if the partners don't receive a payout.
Masterclass: How Do I Patent My Mobile App Idea?
July 07, 2018 14:54 - 55 minutes - 51.2 MBYou've come up with a creative mobile app idea and you want to protect your idea with a patent. This is smart. Patenting a mobile app is a critical part of protecting your intellectual property and allowing you to seek damages in the event it is infringed upon. Here's what you should know. First, applying for a patent is not easy. It's a detailed and cumbersome process. In this masterclass, I hope to demystify this process by teaching you some key things about the patenting process so you...
Trademark Lessons Learned from a Red Hen
July 03, 2018 19:37 - 22 minutes - 20.2 MBThis podcast deals with the importance of taking action against a third party who misappropriates your trademark and contains a valuable lesson. Enjoy.
Masterclass: Tips for Buying or Selling A Screenplay
July 01, 2018 19:53 - 55 minutes - 50.7 MBEnjoy this Masterclass.
Updates on IRS Collection Issues
June 25, 2018 17:13 - 15 minutes - 14.6 MBThis is an update on IRS Collection issues as they affect taxpayers in the following areas: financial standards in Collection Information Statements (CIS), the updated offer in compromise booklet, and the impact of the new law on the time to file wrongful levy claims.
Let's Make a Deal - Buying or Selling a Screenplay: Part I
June 24, 2018 18:49 - 18 minutes - 17.3 MBAs both a lawyer specializing in entertainment law and an actor, this topic fascinates me. Because it's so broad, I'm splitting it up into two episodes. In Part I, I cover the basics. In Part II, I will delve into the most common issues that arise when it come to buying or selling a screenplay. See my blogpost on this topic here.
How to Claim an IRS Whistleblower Award
May 16, 2018 17:40 - 33 minutes - 31.1 MBEnjoy the podcast.
Top 12 Reasons Why New Businesses Fail - Part 2
May 09, 2018 16:10 - 30 minutes - 27.5 MBI realize this is a topic entrepreneurs would rather not talk about. But with a recent statistic showing that approximately one in every three new businesses fail within the first two years, it can no longer be ignored. As harsh as this might sound, businesses don’t fail by themselves. Instead, businesses usually fail on account of the owner. The sad part about it is that in most cases, the business owner is oblivious to the fact that the ship is sinking until it is too late. However, w...
Top 12 Reasons Why New Businesses Fail - Part 1
May 09, 2018 16:07 - 29 minutes - 26.7 MBI realize this is a topic entrepreneurs would rather not talk about. But with a recent statistic showing that approximately one in every three new businesses fail within the first two years, it can no longer be ignored. As harsh as this might sound, businesses don’t fail by themselves. Instead, businesses usually fail on account of the owner. The sad part about it is that in most cases, the business owner is oblivious to the fact that the ship is sinking until it is too late. However, w...
District Court of Connecticut Expands Scope of Willfulness Requirement for FBAR Violations
May 08, 2018 18:01 - 28 minutes - 26.1 MBA new U.S. District court case has zeroed in on the definition of “willful” for purposes of applying the more serious penalties for failure to file tan FBAR. In U.S. v. Garrity, 2018 U.S. Dist. LEXIS 56888 (D. Conn. 2018), the United States District Court of Connecticut dealt taxpayers with undisclosed foreign accounts a hard blow. In advancing to the next stage of trial, the court said that the IRS could prove the elements of its FBAR penalty claim by a mere preponderance of the evidence....
How Do I Keep An Airtight Corporate Veil For My Business?
May 08, 2018 17:50 - 18 minutes - 16.9 MBAs a general rule, corporations and LLCs are separate and distinct from their shareholders and members. This means that the owners are typically not liable personally for the debts and obligations (including judgments and settlements) of the company. However, sometimes courts see fit to pierce the corporate veil, bypassing the company and finding one or more of the owners personally liable. In this podcast, I discuss best practices that company owners should implement in order to decrease th...
Which Legal Entity Is Best For My Small Business?
May 08, 2018 17:41 - 27 minutes - 25.4 MBOne of the key decisions you will have to make at the early stages of starting your new company is whether to operate your business as a sole proprietor or structure it as a limited partnership, limited liability company or corporation. In this podcast, I discuss the different legal entities, costs of formation and maintenance, tax consequences of each, and selecting the state in which your proposed entity will be formed.
Has the Final Curtain Fallen on The Jersey Boys Legal Woes?
May 02, 2018 17:44 - 27 minutes - 25.3 MBJersey Boys is by far my favorite Broadway musical. For those who are unfamiliar with Jersey Boys, you must be living under a rock! Jersey Boys was a 2005 jukebox musical with music by Bob Gaudio, and book by Marshall Brickman and Rick Elice. It is presented in a documentary-style format that dramatizes the formation, success and eventual break-up of the 1960s rock 'n' roll group The Four Seasons. The musical is structured as four "seasons", each narrated by a different member of the...
The ABC's of Internet Law - Part 2
April 25, 2018 21:46 - 32 minutes - 29.9 MBIn part 2 of "The ABC's of Internet Law," I discuss the following topics: Collecting Emails Outreach Emails Trademarks The Future of Internet Regulation International Enforcement The key takeaways are as follows: Compel your users to accept your terms of service using a checkbox and keep server logs. When you update terms and conditions, force your users to accept them before they can continue using your site. Use disclaimers on your pages when giving advice such as health o...
The ABC's of Internet Law - Part 1
April 25, 2018 21:33 - 48 minutes - 44.5 MBIn this episode, I discuss the following topics: Jurisdiction Privacy Policy, Terms of Service & Terms and Conditions Terms of Service Privacy Policy Using Templates to Create Terms of Service & Privacy Policy Updating Terms and Conditions Requiring the User to Check a Box Giving Bad Information or Advice Criticism in Product Reviews Earnings Disclaimers Why Do We Need Disclaimers? What Does “Display Clearly” Mean? What is the FTC On the Lookout For? What Would Hap...
Choosing the Right Business Structure for Your New Business
April 17, 2018 16:14 - 13 minutes - 29 MBWhen it comes to deciding the best business entity for your small business, the question that is top of mind for entrepreneurs is usually, “What’s the difference between an LLC and an S Corporation?” In this episode, I discuss each.
In Cold Blood: Truman Capote's Chilling Non-fiction Crime Novel
April 16, 2018 20:48 - 16 minutes - 36.7 MBIn Cold Blood is a non-fiction novel by author Truman Capote, published in 1966. It chronicles the 1959 murders of four members of the Herbert Clutter family in the small farming community of Holcomb, Kansas. Herb Clutter was a wealthy farmer in western Kansas. He employed as many as 18 workers, who admired and respected him for his fair treatment and good wages. Two elder daughters, Eveanna and Beverly, had moved out and started their adult lives; Nancy, 16, and Kenyon, 15, were in high s...
IRS Audits Are Down But Don't Let Your Guard Down on These Red Flags
April 16, 2018 18:13 - 21 minutes - 47 MBIRS audits are down, but there are still some red flags that are sure to attract the attention of the IRS. In this podcast, I discuss them.
A Message from Uncle Sam to Taxpayers with Foreign Assets: Don't Forget Your U.S. Tax Obligations
April 11, 2018 20:06 - 29 minutes - 66.1 MBOn April 9, 2018, the IRS published a press release entitled, "IRS reminds those with foreign assets about U.S. tax obligations." In this podcast, I highlight some of the key points emphasized by the IRS for those with foreign assets.
Nuts & Bolts of Internet Copyright Law - Part 3
April 10, 2018 17:07 - 30 minutes - 66.8 MBIn this episode (the finale), I discuss how to reduce the risk of your content being stolen so that you position yourself in the safest place possible. First, learn how to use the DMCA offensively by understanding the takedown notice process. We’ve already discussed the elements. Remember: The best defense is a good offense. For sample "takedown notices," you can do a Google search for “takedown notice." Second, protect yourself from a copyright infringement claim. Don't make yourself a ...
Nuts & Bolts of Internet Copyright Law: Part 2
April 09, 2018 19:24 - 42 minutes - 93.9 MBIn this episode, I discuss the DMCA procedures, from takedown notice to counter notice to the time-line required to respond to a counter notice by filing a copyright infringement case in federal court. If you find the DMCA takedown procedures to be daunting, do not fret. Most attorneys do not resort to them until they have sent a cease and desist letter to the infringing party. Paraphrasing, the letter usually sounds something like this, “I’m John Doe and I represent Mike Smith, the copy...
Nuts & Bolts of Internet Copyright Law: Part 1
April 09, 2018 19:17 - 33 minutes - 75.4 MBIn this episode, I discuss copyright infringement, specifically the Digital Millennium Copyright Act, which applies to the internet. We’ll talk about what it is, how to use it to your benefit if someone has stolen your content, and how to protect your website if you allows users to post comments on it. Let’s begin with a bread and butter definition of copyright infringement. Copyright infringement is the use of works protected by copyright law without permission, infringing certain exclusi...
Big Win for Taxpayers in A Watershed “Willful” FBAR Penalty Case
March 26, 2018 16:20 - 36 minutes - 80.2 MBI'm a little slow in getting around to this one, but back on September 20, 2017, the Eastern District of Pennsylvania released a taxpayer-friendly opinion regarding the “willfulness” standard in FBAR penalty cases. In Bedrosian v. United States, Case No. 2:15-cv-05853-MMB (E.D. Pa., Sept. 20, 2017), the district court held that the government had not met its burden of proof in establishing that Bedrosian willfully violated his FBAR-reporting requirements. As a result, the court ordered the...
Taking Off the Gloves: What to Expect in US Tax Court
December 19, 2017 18:40 - 1 hour - 62 MBNavigating the rules and procedures of U.S. Tax Court is like trying to navigate the maze in the annual Triwizard Tournament at Hogwart’s School of Witchcraft and Wizardry. For those unfamiliar with the Triwizard Maze, it was populated by various obstacles and dangers that each Champion had to overcome. The first wizard to successfully navigate the maze and reach the Cup would be declared the winner. This podcast will highlight some of the dangers and pitfalls to avoid while navigating the...
How the IRS Reconstructs Income in Tax Fraud Cases
December 19, 2017 18:34In one of the climactic scenes from 1954’s On The Waterfront, Crime Commission prosecutors had to make their corruption case against union boss Johnny Friendly (a/k/a Michael Skelly) by convincing a reticent yet pure-hearted Terry Malloy to come forward and tell what he knew about corruption in the International Longshoremen’s Association, beginning with the murder of Joey Doyle, because an underling insisted that “we were robbed last night and can’t find no books.” If that same case came ...
Alphabet Soup for Offers in Compromise
December 19, 2017 18:26 - 1 hour - 64.4 MBTaxpayers who have few assets and little prospect of generating sufficient income to pay a tax liability in full may be allowed to strike a settlement for less than the full amount due to settle their case. The IRSʼs acceptance of an offer in compromise conclusively settles the liability, absent fraud or mistake. The policy goal is to achieve collection of what is potentially collectible at the earliest possible time and at the least cost to the government while providing taxpayers w...
Alphabet Soup for IRS Installment Agreements
December 10, 2017 19:40 - 50 minutes - 46.1 MBEnjoy the content.
Do I need to Report Bitcoin on my FBAR?
December 06, 2017 16:58 - 8 minutes - 7.42 MBThe explosive growth in the crypto-currency sector has created “questions about tax compliance.” Back in March 2014, the IRS issued long-awaited guidance (IRS Notice 2014-21) labeling cryptocurrency, including Bitcoin, as “intangible property.” Investors and traders hold Bitcoin as a capital asset, as if it were a precious metal or corporate stock. Because it’s a capital asset, the IRS requires American resident taxpayers to report Bitcoin trading income and losses worldwide on U.S. resident...
International "Double Trouble" Taxation
December 03, 2017 01:09 - 40 minutes - 19.4 MBIn this episode, I talk about the United States' system of worldwide taxation and the impact it has on U.S. citizens and residents. It was recorded a couple years ago but is still relevant especially now with tax reform taking center stage. Enjoy!
Demystifying the FBAR
December 01, 2017 17:37 - 47 minutes - 108 MBLearning Objectives: - Learn the purpose of the FBAR regulations - Determine who must file the FBAR - Determine the FBAR filing requirements - Determine who is exempt from the FBAR filing requirements - Understand the civil and criminal penalties that may be applicable for not complying with the FBAR filing requirements
Contracts 101: Part 1: Nuts & Bolts of Contracts Law
November 30, 2017 17:16 - 45 minutes - 41.9 MBEnjoy the content.
IRS Collection Due Process Procedures
November 30, 2017 17:11 - 1 hour - 59.1 MBIn response to criticisms of the IRS's collection practices, and in an effort to create a more traditional debtor-creditor relationship between the TP and the IRS, Congress created the CDP procedures in 1998. Under these procedures, before the IRS can levy on the property of the taxpayer, it must give the TP the opportunity for review of the IRS's collection actions by the IRS Appeals Division. This presentation examines both steps of the CDP process: (1) administrative review at the Appeals...