-
Jan 6, 2025 | 
mondaq.com | Robert Johnston |Melissa Wiley |Paula Ladd |Samantha Sigelakis-Minski
In a surprise ruling, yesterday the Fifth Circuit Court ofAppeals vacated its own stay of the Eastern District of Texas'Dec. 3 nationwide preliminary injunction enjoining enforcement ofthe Corporate Transparency Act (CTA).1 On Dec. 23, thatDec.
-
Dec 30, 2024 | 
jdsupra.com | Melissa Wiley
In a surprise ruling, December 26, the Fifth Circuit Court of Appeals vacated its own stay of the Eastern District of Texas’ Dec. 3 nationwide preliminary injunction enjoining enforcement of the Corporate Transparency Act (CTA).1 On Dec. 23, that Dec.
-
Dec 26, 2024 | 
jdsupra.com | Melissa Wiley
December 26, 2024 Robert Johnston Jr., Paula Ladd, Samantha Sigelakis-Minski, Melissa Wiley Lowenstein Sandler LLP + Follow x Following x Following - Unfollow Contact To embed, copy and paste the code into your website or blog: Overview The U.S. Court of Appeals for the Fifth Circuit has granted the government’s motion to stay the Eastern District of Texas’ December 3 nationwide preliminary injunction enjoining enforcement of the Corporate Transparency Act (CTA).1 In holding that a stay of...
-
Sep 26, 2024 | 
mondaq.com | Robert Johnston |Melissa Wiley |Paula Ladd |Ryan Fennell
On September 20, the District Court for the District of Oregon denied a motion for a preliminary injunction enjoining enforcement of the Corporate Transparency Act (CTA) on the basis that the plaintiffs' claim that the CTA was unconstitutional was not likely to prevail.1 This is the first federal court to have addressed the issue of the CTA's constitutionality since the District Court for the Northern District of Alabama held earlier this year that the CTA exceeded Congress' authority and...
-
Sep 10, 2024 | 
yahoo.com | Jacob Shamsian |Melia Russell |Melissa Wiley |Priyanka Rajput
We identified the most famous book set in every state.Natalia Bostan/ShutterstockBusiness Insider identified the most famous book set in every state through surveys and research. The list features various genres, from historical fiction and thrillers to romance novels. This compilation highlights America's diverse literary landscape. One of the best ways to learn more about a place and its people is by traveling there — but when you can't do that, books are your next best bet.
-
Jul 31, 2024 | 
icma.org | Melissa Wiley
Women can do anything. As long as we’re pretty. Not too pretty, but pretty enough. Because too pretty is threatening. I didn’t make the rules and neither did you. We just live them. I consider myself an expert on beauty because I am facially disfigured. A childhood dog attack left me scarred and lopsided. And we can only understand the true power of something if we first experience its opposite. For example, what do we know of health if we’ve never been sick?
-
Jun 10, 2024 | 
mondaq.com | Melissa Wiley
"In 1955, there were approximately 14 penalty provisions in
the Internal Revenue Code. There are now [in 2011] more than ten
times that number." Internal Revenue Manual
("IRM") part 20.1.1.1.1.
Whenever I am asked why it is that I speak so often about
penalties, I highlight the above quote from the IRS's employee
handbook. Whereas there were 14 penalty provisions in 1955,
approximately 150 were listed by 2011; there are even more now, 13
years later.
-
Jun 3, 2024 | 
nysscpa.org | Melissa Wiley
“In 1955, there were approximately 14 penalty provisions in the Internal Revenue Code. There are now [in 2011] more than ten times that number.” Internal Revenue Manual (“IRM”) part 20.1.1.1.1.Whenever I am asked why it is that I speak so often about penalties, I highlight the above quote from the IRS’s employee handbook. Whereas there were 14 penalty provisions in 1955, approximately 150 were listed by 2011; there are even more now, 13 years later.
-
May 29, 2024 | 
mondaq.com | Melissa Wiley |Robert Johnston |Ryan Fennell
On May 23, 2024, the California Senate passed a bill that, if
approved by the California Assembly before August 31, 2024, and
signed into law by Gov.
-
Jan 21, 2024 | 
mondaq.com | Robert Johnston |Melissa Wiley |Paula Ladd |Samantha Sigelakis-Minski
On Dec. 22, New York Governor Kathy Hochul signed the New York
Limited Liability Company Transparency Act (NY LLC Transparency
Act) into law.1 The NY LLC Transparency Act is modeled
on the Corporate Transparency Act (CTA), a federal law aimed at
tackling tax evasion and financial crimes, that took effect Jan. 1.2 We discussed how companies can prepare for the CTA
in a prior Client Alert and explained the CTA Final Rule
and its requirements in a subsequent Client Alert.
