Thoughtful Insight and Updates on Legal Issues that Matter to You

Perspectives

District Court Enforces Summons Issued to Taxpayer’s Attorneys

In United States v. Sideman & Bancroft, LLP (ND CA 4/8/11 – No. 3:11-cv-00736), the District Court for the Northern District of California enforced a summons issued to the taxpayer-target’s criminal defense attorneys, Sideman & Bancroft LLP.

Ninth Circuit Rejects Government’s Hyper-Technical Interpretation of the Internal Revenue Code

In Washington Mutual Inc. v. United States (9th Cir. No. 09-36109), the Ninth Circuit Court of Appeals upheld economic substance over form, but this time for a taxpayer instead of the Government. The full opinion can be found here.

More Medical Device Hearings in Congress Scheduled for This Week

Hearings in both the House and the Senate will take place this week to discuss the U.S. Food and Drug Administration’s (FDA) medical device approval and clearance processes. The purpose of these hearings will be to examine how the medical device industry interacts and communicates with the FDA medical device regulators.

Summary Judgment Granted to FDA in Challenge to Dietary Supplement Good Manufacturing Practices

The U.S. District Court for the District of Columbia granted summary judgment for the U.S. Food and Drug Administration (FDA) in a case challenging good manufacturing practice (GMP) regulations for dietary supplements. The order, dated April 6, 2011, can be found here.

United States Petitions Court for Leave to Issue “John Doe” Summons to HSBC

On April 7, 2011, the U.S. Department of Justice – Tax Division, filed a petition in U.S. District Court for the Northern District of California, San Francisco Division, for leave to issue a “John Doe” summons to HSBC. The case number is CV-11-1686-LB. On the same day, the Department of Justice issued a press release, available here.

FDA Issues Nutritional Labeling Proposed Rule

The U.S. Food and Drug Administration (FDA) has just issued two proposed rules involving a provision of the Patient Protection and Affordable Care Act (“PPACA”), the 2010 Healthcare Reform Law, which requires certain food establishments and vending machines to post caloric and nutritional information on menus, including drive-thru windows.

Fair Value Measure Rules to be Issued in April by FASB, IASB

This month the Financial Accounting Standards Board (FASB) and The International Accounting Standards Board (IASB) plan to issue joint final standards on how companies should gauge fair value amounts. FASB regards these rules as “targeted improvements” to the current guidance that features standard statements of generally accepted account principles (GAAP) or FAS 157 as auditors and rulemakers call them.

Shutdown Will “Severely” Limit FDA Inspections

A U.S. Food and Drug Administration (FDA) official told CNN on Thursday that a shutdown of the federal government will severely restrict FDA inspections. The FDA has announced that it […]

New York Clarifies Position On Licensing Of Internet Based Money Transmitters

On March 31, 2011, the New York State Banking Department issued an Industry Letter clarifying its position on whether money transmitters with no physical presence in the state of New York are required to obtain a license to do business in the state. The New York Banking Department concluded that even those money transmitters with no physical location or office within the State of New York must obtain a license to do business with residents and persons located within New York.

Tax Court Adopts Daubert Standard for Expert Witnesses in Tax Court Trials

On April 5, 2011, the Tax Court in BOLTAR, L.L.C., JOSEPH CALABRIA, JR., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, 136 T.C. No. 14 (April 5, 2011) held […]