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Article • March 15, 2011
Settlement Proceeds Unrelated to Personal Injury or Sickness Are Subject to Taxation by Proceeds from a legal settlement unrelated to personal injury or sickness are subject to taxation, the U.S. Court of Appeals for the Sixth circuit decided February 26, 2010. Daniel and Brenda Stadnyk received a $49,000 settlement from …
Article • February 15, 2011 • from PLN February, 2011
1,295 Prisoners Scam Government for $9.1 Million by by Mark Wilson In 2008, 1,295 prisoners – including 241 serving life sentences – bilked the federal government out of $9.1 million in fraudulent home buyer credits, according to a June 23, 2010 report by the Inspector General (IG) of the U.S. …
Brief • November 4, 2010
IRS excluded wrongful incarceration, Memo, IRS, 2010 Doc 2010-24317 (2 pgs) Office of Chief Counsel Internal Revenue Service memorandum Number: 201045023 Release Date: 11/12/2010 CC:ITA:B04:SAIskow PRESP-140001-10 UILC: date: to: from: subject: Third Party Communication: None Date of Communication: Not Applicable 104.03-00 November 04, 2010 David Alito Acting Director, Compliance (W&I) …
Article • July 15, 2010 • from PLN July, 2010
Former New York Corrections Commissioner Receives Four-Year Prison Sentence by Matthew Clarke by Matt Clarke On February 18, 2010, a New York federal judge sentenced Bernard “Bernie” Kerik, 54, to four years in federal prison after Kerik pleaded guilty to five counts of making false statements to federal agents, two …
Article • February 15, 2010 • from PLN February, 2010
Ineligible Texas Prisoners Receive Federal Stimulus Checks by Jimmy Franks Between May and June of last year, hundreds of federal economic stimulus checks began to arrive at various Texas prisons, addressed to prisoners who were thought to be eligible to receive them. Those payments were part of 1,700 stimulus checks …
Why False Imprisonment Recoveries Should Not Be Taxable by Robert Wood by Robert W. Wood1 Claims for false imprisonment may be brought in various ways under federal or state law. An individual who has been wrongfully incarcerated may sue under 42 U.S.C. Section 1983 for a violation of his constitutional …
Article • September 15, 2009 • from PLN September, 2009
Philadelphia Tax Break for Hiring Ex-Prisoners a Bust by Giving employers a $10,000 tax break to hire ex-offenders was a good idea. At least until the Philadelphia City Council ruined it. While running for mayor of Philadelphia, Michael Nutter proposed a new way to cut crime: Help ex-cons get jobs …
Ex-Convict Demoted After Mismanaging Reentry Program by Before his release in 2003, Ronald L. Cuie had served almost three years in Pennsylvania prisons for aggravated assault, robbery and criminal conspiracy. However, it was his successful work under two previous Philadelphia mayors that convinced Mayor Mike Nutter to appoint him over …
Second Chance Act Signed Into Law, But Not Yet Funded by Brandon Sample Second Chance Act Signed Into Law, But Not Yet Funded by Brandon Sample On April 9, 2008, President Bush signed the Second Chance Act into law. The Second Chance Act (P.L. 110-199), a bi-partisan effort, was designed …
Article • December 15, 2008
ARE FALSE IMPRISONMENT RECOVERIES TAXABLE? by Robert Wood By Robert W. Wood* News stories about prisoners released from custody following the discovery of exculpating evidence have become commonplace. As CSI fans will attest, one path that can lead to this result involves DNA evidence, a relatively recent scientific phenomenon.1 A …
Article • December 15, 2008 • from PLN December, 2008
Helping Ex-Prisoners Find Jobs Has Become Important to the Government, Finally by Derick Limberg Helping Ex-Prisoners Find Jobs Has Become Important to the Government, Finally by Derick Limberg The federal government and some cities are making an effort to help ex-cons receive job training and get hired. Besides tax incentives, …
Article • October 15, 2008 • from PLN October, 2008
NY DOC’s Former 60% Prisoner Phone Call Kickback Scheme Did Not Violate Prisoners’ Families’ Constitutional Rights by NY DOC’s Former 60% Prisoner Phone Call Kickback Scheme Did Not Violate Prisoners’ Families’ Constitutional Rights In December, 2007, the New York State Supreme Court (this is a trial level court) held that …
Article • October 15, 2008 • from PLN October, 2008
Bill Introduced to Exempt Wrongfully Convicted from Federal Income Taxes by Bill Introduced to Exempt Wrongfully Convicted from Federal Income Taxes On December 6, 2007, U.S. Senators Charles E. Schumer (D-NY) and Sam Brown (R-KS) introduced a bill to exempt wrongfully convicted former prisoners from having to pay federal income …
Article • August 15, 2008
Texas Attorney To Repay $200,000 He Stole From Imprisoned Father by Ex Texas federal prisoner John Kennedy (plaintiff) brought suit against his son Michael for theft, conversion, and fraud after stealing his money and turning the plaintiff in to the Internal Revenue Service (IRS). His son was ordered to repay …
Article • August 15, 2008
Arkansas State Agency Prepared Taxpayer Documents Ordered Disclosed by Arkansas State corporation Ryan & Company AR, Inc. (Ryan) appealed a court ruling exempting the disclosure of specific taxpayer related legal opinions under the state Freedom of Information Act (Act). The ruling was reversed and the redacted disclosure was ordered. Ryan …
Article • August 15, 2008
CCA Denied Over $2 Million In Tax Deductions by Corrections Corporation of America (CCA) appealed a New Mexico court denial for gross receipts tax deduction claims totaling over $2 million. The denial was affirmed due to the "per diem rate" prisoner housing calculation. CCA contracts to house prisoners for the …
Article • August 15, 2008
Colorado AG Advises Against Felons Microfilming Department of Revenue Tax Records by Colorado Attorney General (AG) J.D. MacFarlane opined against the Division of Correctional Industries utilizing felons to microfilm Department of Revenue (DOR) tax records. Upon request by Lee White, Executive Director of the Department of Administration, and Alan Charnes, …
Brief • September 18, 2007
Corrections Corporation of America v. State of New Mexico, NM, Opinion, court denies CCA tax refunds, 2007 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO Opinion Number: Filing Date: September 18, 2007 NO. 26,246 CORRECTIONS CORPORATION OF AMERICA OF TENNESSEE, INC., and CORRECTIONS MANAGEMENT SERVICES, INC., Plaintiffs-Appellants, …
Supreme Court Discusses § 501(c)(3) Tax Exempt Status by The United States Supreme Court held that a South Carolina nonprofit private school, which prescribed and enforced racially discriminatory admission standards on the basis of religious doctrine, did not qualify as a tax-exempt organization under 501(c)(3) of the Internal Revenue Code. …
Article • May 15, 2007
Ninth Circuit Discusses Common Law Mailbox Rule by In an action for a tax refund, brought by a Washington state taxpayer against the Internal Revenue Service, the Ninth Circuit Court of Appeals noted that "[u]nder the common law mailbox rule, proper and timely mailing of a document raises a rebuttable …
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