Category Archives: Articles

Doing Business With the Almost-Dead.com

The dot-coms’ demise has filled the news recently. Every day brings new reports of layoffs, CEO resignations and, inevitably, bankruptcies and liquidations. Those who never forgot that profits, a positive bottom line and a business plan really do matter may simply shrug, “Too bad!” Perhaps it’s as natural to dance on the hoods of repossessed Porsches of twenty-something… Read More »

The New Jersey Landlord Registration Act

By | May 19, 2004

By law, every landlord of a dwelling, except owner-occupied premises with not more than two rental units, must file with the clerk of the municipality in which the residential property is situated, or with the Bureau of Housing Inspection in the Department of Community Affairs (DCA), a certificate of registration. N.J.S.A. 46:8-28. The certificate must contain the following… Read More »

A Brief on Being Brief

By | May 7, 2004

Common Sense Rules of Advocacy for Lawyers (an excerpt from the new book) INTRODUCTION The excerpt, below, is from Common Sense Rules of Advocacy for Lawyers, by Keith Evans. It’s pulled from four sections of the book: The Dimensions of Advocacy, Advocacy as Theater, Cross-Examination, and Written Advocacy. It is both entertaining and… brief. The author, Keith Evans,… Read More »

Dealing with the IRS Collection Division – Negotiating Offers in Compromise

By | December 11, 2002

The last article in this series on dealing with the Collection Division addressed Installment Agreements — arrangements through which tax debts can be resolved by means of monthly payments. Some folks, however, owe so much that an installment agreement is not a practical solution. Interest and penalties can accrue so quickly that the liability actually increases, despite the… Read More »

Dealing with the IRS Collection Division – Negotiating Installment Agreements

By | December 11, 2002

One of the tasks most frequently faced in representing clients before the IRS Collection Division is negotiating an “installment agreement” — an arrangement under which the taxpayer makes monthly payments against the outstanding tax debt, free of the threat of levy and distraint action. Despite the Service’s imposition of a system of miserly national and local expense “standards”… Read More »

Uh Oh I’ve Been Arrested

By | August 5, 2002

So, you’ve been arrested, what in God’s name should you do next? One thing for sure, do not talk to the police. I’ll repeat, do not talk to the police. Also, you will need to get an attorney as fast as possible. I know after 9/11, there is now this warm fuzzy feeling about the police. But remember,… Read More »

Estate Tax Dispute Procedures

By | July 9, 2002

It is a widely held belief that one of the most unfortunate circumstances in modern society is to have a tax return selected for audit by the Internal Revenue Service (Service). Estate tax returns are subject to audit and adjustment like any other tax return. Under current law, an estate tax return must be filed by the Personal… Read More »

Qualified Personal Residence Trust (QPRT) reeserves the use of a residence

By | July 9, 2002

A Qualified Personal Residence Trust (QPRT) is a trust in which the person establishing the trust, call the Grantor, reserves the use of a residence (either the Grantor’s primary residence or a seasonal residence) for a specified term of years. In the trust agreement, the Grantor designates the individuals who will be entitled to the property at the… Read More »

The Most Frequent Estate Planning Mistakes

By | June 5, 2002

Underestimating Exposure to Estate Taxation Often people do not believe they are worth enough to be subject to Federal Estate Taxation. If your estate is larger than $1,000,000, the estate tax begins at 41 percent! It is common to hear a person undervalue real estate, especially in this portion of the country (Bergen and Passaic counties in New… Read More »

Mechanic’s Liens and Attorneys Fees

By | June 3, 2002

Based on California Law Our office is commonly asked whether a contractor who files an action to foreclose on a mechanic’s lien can recover his attorneys fees against the owner of the property if he prevails at trial. There is a distinction in the type of cases where a contractor seeks to foreclose on a mechanic’s lien. Where… Read More »