Maryland Bar Journal
Publications : MD Bar Journal

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May/June
2013
Volume XLVI Number 3

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Features

Taxation

IRS Winning Game of Offshore Hide and Seek
By Paul Marcotte

14 

What Hath Wynne Wrought?
By Brian L. Oliner

22 

Navigating the “Play or Pay” Affordable Care Act Penalty
By Herman Rosenthal and Matt Peurach

30 

Reducing the Pain: IRS Penalty Mitigation Practice and Procedure
By David Polashuk, Paul Marcotte, and Scott Schwartzberg

38 

The FBAR Penalty: What Constitutes Willfulness?
By Caroline Ciraolo

44 

Maryland Recordation and Transfer Taxes Recent Developments
By Walter R. Calvert

 

 

Departments


Practice Tips  
The Rule 2-431 Certificate: Way More Than a Formality 50
 
Unsolicited Requests by Third Parties for Advice Concerning Animal Rights Law 52
 
Secure Communications 53
   

Statements or opinions expressed herein are those of the authors and do not necessarily reflect those of the Maryland State Bar Association, its officers, Board of Governors, the Editorial Board or staff.

Publications :MD Bar Journal