As April 17, 2012 approaches; tax day for the 2011 Individual Income Tax, the question becomes, “file or don’t file my return?” Setting aside tax protest issues – sternly addressed by courts, this question often arises when a taxpayer does not have the money to pay their tax bill. This inability to pay is never acceptable to the IRS as “reasonable cause” not to file your return.
With celebrity marriages getting shorter and shorter, especially with the news that Kim Kardashian and Kris Humphries were calling it quits after only 72 days of wedded bliss, clients often ask whether their “short” marriage can be annulled.
The news is full of talk about President Obama wanting to repeal “The Bush Tax Cuts” for the wealthy. Also, the compromise tax law that passed at the end of 2010 is scheduled to expire or “sunset” on December 31 of this year – sort of automatically repealing the tax cuts for everyone. But what are the tax cuts? How will the changes look basically? That is the key.
HoganWillig, a full-service law firm with offices in Amherst, Buffalo, Lancaster and Lockport is proud to announce that Elizabeth M. DiPirro has been elected a Fellow of the American Academy of Matrimonial Lawyers. Ms. DiPirro joins this elite group comprised of only a dozen top divorce and family law attorneys in WNY, including Nelson F. Zakia and Thomas R. Cassano of HoganWillig. Membership into this premier group requires extensive testing, peer review, evaluation by judges and recognition as a first-rate matrimonial lawyer. Ms. DiPirro has limited her practice to the area of family law for more than 20 years and has been an integral part of HoganWillig’s matrimonial department since 2006 which is the largest Family Law group in WNY.
April 16, 2012 is “National Healthcare Decisions Day.” It is a day set aside to educate the public about the importance of health care planning and to encourage people to express their personal wishes regarding health care, in writing, before a health care crisis occurs.
The video produced by the NGO Invisible Children, released earlier this month, about Ugandan rebel warlord Joseph Kony is now the most viral video in the history of the internet. The goal of the video is to make Kony, accused of kidnapping and indoctrinating children into his rebel force, the Lord’s Resistance Army, “famous,” in the hope that fame will lead to calls to bring him to justice as a war criminal.
Vehicle and Traffic Law Section 1225-c, which initially became effective in 2001, prohibits individuals from operating a motor vehicle while using a mobile telephone to engage in a call while the vehicle is in motion. The law provides specific definitions including that “using” refers to the individual holding the phone to or near the user’s ear. “Engaging in a call” refers to talking into or listening on the device, but does not include holding the phone to “activate, deactivate or initiate a function of” the phone. This law then further provides a presumption that a driver holding the phone to or in the “immediate proximity” of his/her ear while the vehicle is in motion is in fact engaging in a call. The motorist has the opportunity then to defend against this presumption.
The last thing a couple about to be married should be worried about is that one day they may be getting divorced. However, as Benjamin Franklin said, “An investment in knowledge pays the best interest.” Although the overall rate of divorce in the United States is said to be declining (a notable exception, according to the National Center for Family & Marriage Research at Ohio’s Bowling Green State University, is divorce among people over the age of 50, 25% of whom are getting divorced now compared to 10% in 1990), it’s pretty safe to say that 1 out of 3 marriages ends in divorce.
New York does not recognize an action for wrongful termination. It is an employee-at-will state, meaning that your employer can fire you for any reason or no reason, and you can quit your job for any reason or no reason. You may, however, have a claim against your employer if, for example, you have a written Employment Agreement, or your employer has an Employee Handbook which specifically addresses termination procedures and your employer did not follow those procedures, or you are protected by a union under a Collective Bargaining Agreement, or your civil rights have been violated.
HoganWillig is proud to announce that we won silver honors in the Large Business Category for Business First’s “Best Places to Work” competition. We are among a group of 73 elite local companies in Western New York that were featured in the March issue of Business First. This is the fourth year in a row that HoganWillig has placed. We are proud of our employees and grateful to our management who promote a healthy work/life balance for all our employees.