• Apr 11 2018

    The IRS recently announced that it will be discontinuing the Offshore Voluntary Disclosure Program (“OVDP”) on September 28, 2018. Taxpayers wanting to enter the Offshore Voluntary Disclosure Program must postmark their Voluntary Disclosure Letter and requisite attachments (FAQ 24) by September 28, 2018. Taxpayers entering the program can avoid onerous penalties and possible criminal prosecution by voluntarily disclosing their offshore assets and ...

  • Apr 05 2018

    On April 2, 2018, the United States Supreme Court issued an opinion that could have significant impact in the defense of misclassification claims under the Fair Labor Standards Act (“FLSA”). In Encino Motorcars, LLC v. Navarro, the Court held that the longstanding principle that exemptions under the FLSA should be construed narrowly was not supported by the statute. Justice Clarence Thomas, writing for himself and four other justices, wrote:

    The Ninth Circuit ...

  • Mar 02 2018

    On March 1, 2018, the Georgia General Assembly adopted HB 918 which will significantly reduce income taxes payable by both individuals and corporations subject to taxation in Georgia. The major features of the bill are as follows:

  • Feb 26 2018

    After two years of dormancy, the IRS and State Department announced that they will begin denying and revoking passports for individuals with federal tax liabilities exceeding $51,000 authorized by the Fixing America’s Surface Transportation Act (“FAST Act”), P.L. 114-94, legislation enacted in December of 2015. On January 22, 2018, the IRS began certifying taxpayers’ seriously delinquent tax debts and submitting those certifications to the State ...

  • Feb 15 2018

    Conservation easements, done properly, are wonderful and legal. They protect land, water, air, and nature. Many scientists even believe that golf courses in urban areas serve an important conservation purpose. However, sometimes the courts may not be apprised of relevant studies related to the conservation benefits of golf courses. This can result in a ruling that does more harm than good.

  • Feb 06 2018

    For taxable years beginning on or after January 1, 2018, the Georgia legislature has expanded the film credit to cover “qualified post-production expenditures.” What is unique about this new law is that qualified post-production expenditures incurred in Georgia may relate to footage shot outside of Georgia.

  • Jan 24 2018

    Individuals who owe taxes to the federal government would do well to enter into some form of installment agreement to pay those taxes.

  • Jan 23 2018

    Congress passed the Tax Cuts and Jobs Act (the “Act”), and it was signed into law in December 2017. Payroll department impacts from the new law are summarized. 

  • Nov 27 2017

    The current media attention being directed towards recent allegations (and in some cases admissions) of sexual discrimination, harassment, and/or assault by members of Congress, faculty or staff at educational institutions, and high-profile individuals in the media, sports and entertainment industries, as well as the resulting “#metoo” social media movement, are understandably increasing the incidence of claims against employers.The financial cost ...

  • Oct 26 2017

    The City of Atlanta’s Public Safety and Legal Administration Committee held a public hearing October 24, regarding a proposed amendment to the City of Atlanta’s Alcohol Code to increase alcohol license fees.

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