Constitutional Law Tax Privacy

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Another NY Appellate Division Holds that Appraisers have “No Right” to Inspect a Private Residence under the Fourth Amendment

We previously reported on a Second Department case that held a municipal agent (including a private appraiser hired by a municipality) is not automatically entitled to an inspection of a private residence to prepare an...more

It’s Reassessment Time in Indiana. Can the Tax Assessor Waltz into Your Home or Business?

Not under the U.S. Constitution. However, the chapter of Indiana’s property tax code addressing real property assessment provides that a county assessor or authorized representative “may, after first making known the...more

Fourth Amendment Precludes Inspection Of Private Property Even In Assessment Review Litigation

Recently there has been increasing debate regarding if and when assessing jurisdictions, or its agents, can invade the privacy of New York residents. Even New York’s governor has been impacted by this issue. Last week, the...more

Mexico’s online tax surveillance becomes operational

As part of the Tax Reform that became effective on January 1, 2014, the Mexican Congress passed a series of amendments to the Federal Tax Code for the purpose of modernizing and facilitating the compliance and enforcement of...more

The Affordable Care Act – Where are We Now

With the passing of the March 31st deadline for the initial open-enrollment under the Affordable Care Act (“ACA” or “ObamaCare”), the resignation of Health and Human Services (HHS) Secretary Kathleen Sebelius, and the...more

Fourth Circuit Court of Appeals Holds that Required Records Exception Trumps Fifth Amendment

On December 13, 2013, the Fourth Circuit Court of Appeals in United States v. Under Seal, 2013 U.S. App. LEXIS 24785 (4th Cir. Va. Dec. 13, 2013), held that the required records doctrine applies when the government subpoenas...more

Is The IRS Reading Emails With A Search Warrant?

Last week, the ACLU created a stir when it suggested that the IRS may be reading taxpayers’ emails without obtaining a search warrant. At least at some point in time in the past, according to the IRS’ 2009 “Search Warrant...more

Senator Opposes Swiss Accounts Tax Treaty Change

Senator Rand Paul (R – Kentucky) opposes changes to the US-Swiss tax treaty that would effectively allow the US government more access to tax information connected to Swiss bank accounts of US citizens. Senator Paul stresses...more

Compromise Agreements, Andy Coulson, and Confidentiality Clauses

Tom Watson (UK Member of Parliament for West Bromwich East) has recently written to Mr. Peter Wardle, the Chief Executive of the Electoral Standards Commission asking him to investigate potential breaches of the Political...more

Advertising Law Newsletter - July 22, 2011

In this issue: Manatt Senior Partner Honored as a Hollywood Power Lawyer; Senate Committee Discusses Online Privacy, Do Not Track; Nivea Settles with FTC Over Skin Cream Claims; California Enacts Online Sales Tax; U.S....more

North Carolina's Audit Practice Violates the First Amendment

On October 25, a U.S. District Court granted, LLC’s (Amazon) motion for summary judgment and held that the North Carolina Department of Revenue (Department) was not entitled to demand both product and customer...more

ACLU Argues For Privacy of NC Amazon Customers

RESEARCH TRIANGLE, NC – The American Civil Liberties Union heads to Federal Court in Seattle today to argue that North Carolina’s request for information about purchases made by customers is unconstitutional and...more

Exchange of confidential tax information

The current Tax Information Exchange Agreements do not recognize the importance of data protection as a fundamental right....more

Amazon v NC Taxman: Round Two, the Seattle-based online retailer, recently filed a lawsuit against the North Carolina Department of Revenue, trying to fend off the state’s request for customer names, addresses and purchases. Amazon claims...more

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