Litigation and COVID-19: How to Protect Your Business in This Time of Crisis
You may recall that earlier this year the IRS launched an initiative to pursue 125,000 “high-income, high-wealth” taxpayers who have not filed taxes since 2017. These were cases where the IRS received third party information...more
For one of our authors, their kids’ current favorite treat is a chocolate bar sold by a popular YouTube personality (and philanthropist!). The kids know about this particular chocolate bar because the personality promotes it...more
How does the IRS define willfulness in unreported or under-reported offshore income? What actions help determine whether a U.S. taxpayer's actions amount to "willful or non-willful" conduct? Why should U.S. taxpayers be...more
On March 12, 2024, the U.S. Court of Appeals for the Second Circuit issued an important decision interpreting the “willfulness” standard necessary to find a violation of the federal Anti-Kickback Statute (AKS). The decision...more
The Occupational Safety and Health Administration (OSHA) defines a "willful" violation as one where the employer either knowingly failed to comply with a legal requirement or acted with plain indifference to employee safety....more
On April 18, 2024, a jury in Seattle, Washington, determined that a not-for-profit hospital system employer would be required to pay nearly $100 million for time clock rounding and meal period violations, raising concerns for...more
The Anti-Kickback Statute ("AKS") is a federal criminal statute that prohibits "knowingly and willfully" offering or paying remuneration to induce a person to order or make a referral for an item or service reimbursable by a...more
A recent decision from a bankruptcy court in Delaware provides a cautionary tale about the risks of involuntary bankruptcy. In the Delaware case, the debtor managed a group of investment funds. The business was all but...more
In her 2023 Enforcement Report, Solicitor of Labor Seema Nanda revealed enhanced coordination with OSHA to hold employers and supervisors accountable for repeat and willful violations, especially those that lead to worker...more
What constitutes willful versus non-willful conduct in the eyes of the IRS? Why is this distinction important to the agency, especially regarding international disclosures and taxable events? We are often asked about how...more
Introduction - The UAE has a comprehensive legal framework governing labour relations and financial crimes. Employers in the UAE have clear guidelines for terminating workers without notice in the case of serious offences,...more
Earlier this month, the U.S. Occupational Safety and Health Administration announced that maximum civil penalties for serious violations would increase from $15,625 to $16,131. The penalties for repeat or willful violations...more
With some help from Charles Dickens. Marlie was dead: to begin with. There is no doubt whatever about that. The register of her burial was signed by the clergyman, the clerk, the undertaker, and the chief mourner. Scrooge...more
Federal OSHA (“Fed OSHA”) has long had a Severe Violators Enforcement Program (“SVEP”), intended to target employers who demonstrate “indifference to their OSH Act obligations by willful, repeated, or failure-to-abate...more
Oral Contract claims- Scott v. First Choice Auto Clinic, Inc., 10th Dist. Franklin No. 2023-Ohio-3855. In this appeal, the Tenth Appellate District affirmed in part and reversed in part the trial court’s decision to...more
Last month, Vital Pharmaceuticals, Inc. (“Vital”), the manufacturer of the Bang energy drink, fell short in its post-trial challenge to a “monster” jury award in favor of Monster Energy Company (“Monster”). ...more
It’s wonderful to be part of a successful business, especially in a strong economy. The owners are probably enjoying a more than just decent return on their investment and, in most cases, are getting along well enough. The...more
Portions of employer liability in California PAGA actions are dischargeable in bankruptcy under a bankruptcy court decision issued this summer. Specifically, employers’ liability for the 25% share of PAGA penalties to be...more
The CFPB brought a lawsuit against installment lender Heights Finance Holding Company f/k/a Southern Management Corporation and several of its subsidiaries (collectively, “Southern Management”) over alleged violations of the...more
In Insurance Corporation of British Columbia v. Ari, 2023 BCCA 331, the British Columbia Court of Appeal (BCCA) confirmed that an employer may be found vicariously liable when its employee violates of s. 1 of the province’s...more
The realm of international trade and commerce operates under a complicated system of export control regimes that are designed to protect national security, curb the proliferation of sensitive technologies, and ensure strict...more
Plaintiff lawyers are always asserting that every single alleged wage hour violation is “willful” so when they start negotiating a settlement (or trying to) they always start from that position, i.e. an extra year of...more
Liability in False Claims Act (FCA) suits depends on whether a defendant subjectively believed its claims were false, not on whether it can offer an objectively reasonable basis for its claims, the U.S. Supreme Court has held...more
The Supreme Court recently issued a significant decision clarifying what it means to “knowingly” submit a false claim under the False Claims Act. At issue in United States ex rel. Schutte v. SuperValu Inc. were allegations...more
On May 24, 2023, Governor Tina Kotek signed into law legislation raising the maximum penalties for workplace fatality–related citations in Oregon far above federal limits. The law took effect immediately....more