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     In U.S. v. Collins, the Federal District Court in the Western District of Pennsylvania decided on February 8, 2021, to uphold a FBAR Civil Willful Penalty.

     The Court found that the taxpayer was sophisticated in financial matters “well beyond that of an average person,” and knew of his foreign accounts. More critically, the Court held that the taxpayer identified an interest in keeping the foreign accounts secret, consciously avoided disclosing the accounts, and that there was an actual intent to deceive the IRS. The Court noted that the taxpayer

     New York continues to aggressively argue that taxpayers are New York residents. In the recent Tax Appeals Tribunal Case of Obus and Coulson the Tribunal affirmed the deficiency against the taxpayers. The State argued they were “statutory residents” even though the taxpayers maintained that they lived in New Jersey and were only required to file New York income tax returns as non-residents.

As of November 2, 2020, patients now have additional rights to their medical files under the full implementation of the 21st Century Cures Act, the last legislation signed by the Obama administration which coincidentally included the provision giving individuals the right to create their own SNT.

Michael A. Lampert Named 2020-2021 Gerald T. Hart Outstanding Tax Attorney of the Year

The Florida Bar Tax Section will honor Michael A. Lampert with the 2020-2021 Gerald T. Hart Outstanding Tax Attorney of the Year Award.

The section chair each year selects a recipient to recognize his or her contributions to the

The U.S. Treasury houses “TIGTA” - the Treasury Inspector General for Tax Administration. TIGTA, being outside of the IRS, acts somewhat as an “Internal Affairs” for the IRS. It also works hard to maintain the integrity of the tax system. TIGTA has both law enforcement and general audit/review functions. They regularly review aspects of how the IRS operates.

The Florida Department of Revenue sent emails out August 3, 2020 relating to whether face masks will be exempt from sales tax during the back to school tax holiday. The Department announced:

“On June 24, 2020, the Florida Department of Revenue issued Tax Information Publication (TIP) 20A01-04, "2020 Back-to-School Sales Tax Holiday August 7 through August 9, 2020." Since then,

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Michael Lampert Offices West Palm Logo

We are a law firm that concentrates our practice on helping clients address and anticipate challenges across vast and rapidly changing landscapes of tax law as well elder law. We approach every representation with an equal commitment to first understanding, and then efficiently and effectively advancing the interests of our clients and arriving at the best results.

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