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Should a criminal defense layer disclose to the Internal Revenue Service, as required by 26 U.S.C. § 6050I, Form 8300, information revealing the identity of a client who pays a cash fee in excess of $10,000?
What, if anything, must a lawyer advise a client paying in excess of $10,000 in cash of the requirements of 26 U.S.C. § 6050I, which requires the lawyer to file a Form 8300?
The American Bar Association published an ethics opinion in 2023 that clarifies the proper methods for handling advance fees, including when to treat them as earned.
A source of potential conflict in the attorney-client relationship involves the setting and collecting of fees. How should attorneys proceed when they suspect that a client is going to pay with money that is tainted or otherwise problematic? What should a lawyer do if the potential client offers to pay in Bitcoin, Ethereum, or Dogecoin? This article canvasses and compiles this guidance and offers a set of best practices.
When a white collar client calls an attorney upon receiving a subpoena and says he is afraid he cannot afford the attorney’s services, the attorney’s reaction need not be to refer the client to another law firm. Companies that own liability policies may not realize that they can look to that source for coverage of defense costs, expert fees, and other related litigation costs. What constitutes a claim? How should the company notify the insurer? Who is the insured? What will trigger an exclusion? The devil is in the policy details.
President Gerald Goldstein's statement to the Senate Judiciary Committee regarding the Violent Crime Control and Law Enforcement Improvement Act of 1995 (S. 3).
Amicus curiae brief of the National Association of Criminal Defense Lawyers in support of appellants.
Amicus curiae brief of the National Association of Criminal Defense Lawyers in support of the petition for certiorari.
Five Important Words on Fee Forfeiture: Getting It Up Front and Getting It In the End Barry Tarlow
