Law School Toolbox Podcast Episode 416: Listen and Learn -- Service of Process (Civ Pro)
Bar Exam Toolbox Podcast Episode 224: Listen and Learn -- Service of Process (Civ Pro)
A process server is integral to initiating court cases in the legal system. But what is a process server, exactly? In simplest terms, the process server must ensure the timely and lawful delivery of court documents to...more
Whenever you initiate a lawsuit, you must give formal paperwork to the party (or parties) you are suing to inform them of the impending process. The individual responsible for delivering that paperwork is known as the process...more
London-Walker v. Walgreens Family of Companies, 2023 WL 6465387 (E.D. Pa. 2023) - The plaintiff, a customer of the defendant’s store, tripped and fell on a mat located in the store. The plaintiff commenced the case in state...more
We have previously spoken about monetized installment sales (“MISTs”) on Dollars & Sense. According to the IRS, these structures typically seek to defer gains associated with the sale of an appreciated asset through the use...more
[Editor’s Note: This article has been republished with permission. It was originally published December 20, 2023 on the eDiscovery Assistant Blog] In Episode 127, on the ACEDS and eDiscovery Assistant #CaseoftheWeek, Kelly...more
Most often a lawsuit begins with the filing of a summons and complaint or summons with notice. CPLR 304. Once the lawsuit is commenced, the plaintiff is required to serve the defendant(s) with process – the event by which...more
Welcome back to the Law School Toolbox podcast! Today, as part of our "Listen and Learn" series, we're talking about service of process – a subject that sometimes sneaks into Civil Procedure exam questions. We'll discuss the...more
The IRS issued a news release today announcing a continued and more focused use of Artificial Intelligence (AI) to audit partnerships, large corporations and alleged tax shelter promoters. The news release follows...more
In May 2023, Minnesota passed a historic $1 billion-dollar investment in housing policy, enacting comprehensive changes to Minnesota Statutes Chapter 504B governing commercial and residential landlord-tenant law. Most...more
In a recent ruling, a California federal judge held that Kraken, an online cryptocurrency exchange program, has to turn over user information to the IRS as a result of a John Doe summons originally served on Kraken in 2021....more
Welcome back to the Bar Exam Toolbox podcast! Today, as part of our "Listen and Learn" series, we're talking about service of process – a subject that sometimes sneaks into Civil Procedure questions on the bar exam. We'll...more
Two recent decisions confirmed the broad administrative summons authority of the Internal Revenue Service (IRS). In the first, the US Supreme Court resolved a circuit conflict regarding notice requirements for third-party IRS...more
The U.S. Supreme Court rules that the IRS does not need to provide notice to innocent bank account holders when the summonses are issued in aid of collection of a delinquent taxpayer’s tax assessment. ...more
The Supremes- The Constitution has figured prominently in the news of late. In the days preceding the initial discussions among members of the Administration and the Congressional leadership regarding the debt ceiling,...more
Today, the Supreme Court of the United States issued six decisions: Amgen Inc. v. Sanofi, No. 21-757: This case addressed the Patent Act’s “enablement” requirement—the provision that requires a patent applicant to describe...more
Today, the Supreme Court of the United States granted certiorari in four cases: Coinbase, Inc. v. Bielski, No. 22-105: This case presents an issue of federal arbitration law. The question presented is: Whether a...more
Since at least 2016 the IRS has been ferreting out taxpayers who failed to report their taxable gains from cryptocurrency transactions by issuing John Doe summonses to crypto exchanges and dealers. A John Doe summons enables...more
On September 21, 2022, the U.S. District Court for the Southern District of New York granted the IRS’s ex-parte motion for leave to serve a John Doe summons to M.Y. Safra Bank after the IRS’s investigation into digital asset...more
Key Takeaways - ..A court approved the issuance of a John Doe summons by the IRS to a bank aimed at identifying individuals who are potentially avoiding their income tax obligations relating to cryptocurrency...more
Tax Litigation: The Week of August 29th, 2022, through September 2nd, 2022 Sparta Pink Property, LLC v. Comm’r, T.C. Memo. 2022-88 | August 29, 2022 | Lauber, J. | Dkt. No. 12114-20 Pressman v. Comm’r, T.C. Summ. Op....more
On August 15, 2022, the United States District Court for the Central District of California authorized the IRS to serve a “John Doe” summons on Ox Labs Inc., a cryptocurrency prime dealer doing business as SFOX....more
On August 15, 2022, the United States District Court for the Central District of California authorized the IRS to serve a “John Doe” summons on Ox Labs Inc., a cryptocurrency prime dealer doing business as SFOX. ...more
Key Takeaways: ..The IRS issued its fourth John Doe summons against digital asset platform sFOX, seeking information regarding user identity and transaction activity over $20,000. ..The use of John Doe summonses...more
The IRS knows it has a problem, in that it knows there are far more cryptocurrency transactions than are being reported on tax returns. The IRS may also get an $80 billion increase in funding for enforcement that will help...more
This post focuses on the recent case of Polselli, et al. v. IRS, Case No. 21-1010 (6th Cir., January 7, 2022). The recent Sixth Circuit’s recent opinion in Polselli, et al. v. IRS, Case No. 21-1010 (6th Cir., January 7,...more