Category: Current Topics

IRS Properly Reconstructs Attorney’s Income: The Importance of Trust Fund Accounting Through the Lens of Tax Litigation

By Shawn Spaulding

As attorneys, we are all familiar with the trust fund accounting requirements found in Rule 4-100 of the State Bar of California Rules of Professional Conduct. Failure to follow Rule 4-100 can result in significant disciplinary action. But, the importance of proper trust fund accounting is not limited to the Rules of Professional Conduct. As discussed below, failure to maintain accurate trust fund records can end up costing you thousands in additional taxes and penalties. Read More

What Attorneys Need to Know About the Drager 5000

By Eric Ganci

Police have a new addition to try and fight the war on impaired driving: the Drager 5000. This device swabs the person’s mouth/cheek area to screen saliva for non-alcoholic intoxicating substances, including amphetamines, cocaine, marijuana and prescription drugs. This test is given before arrest, and acts as a field sobriety test. For attorneys who may provide guidance on this new device, there are a few important things to note, both scientifically and legally: Read More