On November 3, 2021, the Cybersecurity and Infrastructure Security Agency (CISA) within the Department of Homeland Security issued Binding Operational Directive 22-01, Reducing the Significant Risk of Known Exploited Vulnerabilities.

During the COVID-19 pandemic the world witnessed three direct payments by the US federal government to approximately 165 million Americans for economic relief.

All federal taxes are direct taxes or indirect taxes. Under the US Constitution, direct taxes must be “in Proportion to the Census,” and indirect taxes “shall be uniform throughout the United States.”

We live in an age of unparalleled mobility in a world of many differing taxes and taxation structures. Yet permanently changing one’s residence is not a decision lightly made.

Normally, a typed (nonholographic) will must be signed by at least two persons who witnessed the testator’s signature of the will or the testator’s acknowledgment of the document as the testator’s will.

A supplemental (or special) needs trust is a means to assist a beneficiary with a disability while preserving the beneficiary’s eligibility for public benefits. As of now there is “little legal interpretation of and commentary on special needs trusts.”

The California Supreme Court granted a broad interpretation to the term, “disclose” as it is used in Labor Code § 1102.5, California’s general whistleblower statute.

The IRS Inspector General (TIGTA) recently reviewed the IRS whistleblower program. IRS whistleblower awards are through either § 7623(a) or § 7623(b).