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Theater of The Courtroom

Michael DeBlis : Attorney, Entreprenuer and Public

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Theater of The Courtroom
Theater of The Courtroom

Theater of The Courtroom

Michael DeBlis : Attorney, Entreprenuer and Public

0
Followers
2
Plays
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About Us

“THEATER OF THE COURTROOM” is a podcast designed to help trial lawyers “bring the life back to the law” by making a positive connection with jurors so that they will be open to our arguments. It’s also designed to help tax professionals simplify “tax speak” so that it can easily be understood by a lay audience. Each week, Mike interview some of todays most successful public speakers, lawyers, and members of the theater arts community. They share their wisdom and insights on how to master stage presence and dramatic techniques – both in the courtroom and the boardroom.The host Michael DeBlis is a trial lawyer who puts his heart and soul into fighting for his clients. He's on a mission to help trial warriors ( along with himself ) break through the self-imposed barriers that they have set for themselves so that they can present and rock the talk.

Latest Episodes

Is that Worker An Employee? Part 2 - Requesting a Tax Court Determination

-1 s2018 DEC 27
Comments
Is that Worker An Employee? Part 2 - Requesting a Tax Court Determination

On the Brink of Insanity: How to Calculate the Miscellaneous Offshore Penalty under the Streamlined Domestic Procedures

In this podcast, I discuss how to calculate the 5 percent miscellaneous offshore penalty under the streamlined domestic procedures. The miscellaneous offshore penalty is equal to 5 percent of the highest aggregate balance/value of the taxpayer’s foreign financial assets that are subject to the miscellaneous offshore penalty during the years in the covered tax return period and the covered FBAR period. For this purpose, the highest aggregate balance/value is determined by adding the year-end account balances and year-end asset values of all the foreign financial assets subject to the miscellaneous offshore penalty for each of the years in the covered tax return period and the covered FBAR period and selecting the highest aggregate balance/value from among those years. A foreign financial asset is subject to the 5-percent miscellaneous offshore penalty if the asset should have been, but was not, reported on an FBAR (FinCEN Form 114) for that year. A foreign financial asset is subject...

24 MIN2018 DEC 24
Comments
On the Brink of Insanity: How to Calculate the Miscellaneous Offshore Penalty under the Streamlined Domestic Procedures

Instructions for Making a Streamlined Domestic Offshore Submission

In this podcast, I discuss the instructions for making a submission to the streamlined domestic offshore program. For each of the most recent 3 years for which the U.S. tax return due date (or properly applied for extended due date) has passed, submit a complete and accurate amended tax return using Form 1040X, Amended U.S. Individual Income Tax Return, together with any required information returns (e.g., Forms 3520, 3520-A, 5471, 5472, 8938, 926, and 8621) even if these information returns would normally not be submitted with the Form 1040 had the taxpayer filed a complete and accurate original return. Include at the top of the first page of each amended tax return "Streamlined Domestic Offshore" written in red to indicate that the returns are being submitted under the streamlined procedures. Complete and sign a statement on the Certification by U.S. Person Residing in the U.S. (Form 14654)certifying: (1) that you are eligible for the Streamlined Domestic Offshore Procedures; (2) ...

19 MIN2018 DEC 24
Comments
Instructions for Making a Streamlined Domestic Offshore Submission

Making Sense of the Statute of Limitations in Tax Cases

Enjoy the content.

21 MIN2018 DEC 18
Comments
Making Sense of the Statute of Limitations in Tax Cases

Eggshell Audits: Don't Get Cracked

In this episode I discuss eggshell audits and what to do when it comes to filing returns for tax periods subsequent to periods under examination.

37 MIN2018 DEC 18
Comments
Eggshell Audits: Don't Get Cracked

After the Dust Settles: Civil Tax Considerations Post-Conviction

In this podcast, I discuss the important inter-connections between civil tax and criminal tax. Below is a quick and dirty outline to help you follow along. Timing Since time and memorial, the government has proceeded w/ criminal tax investigation and prosecution first, suspending audit and collection until completion of the criminal proceedings This policy reflects several considerations, the most important of which is that civil discovery could reveal too early, too much of the government’s criminal case. The gov’t was concerned that TPs could use civil discovery procedures to find out more about its case than what the criminal discovery procedures otherwise allowed Why is the gov’t afraid of discovery of its case? Is the gov’t trying to send people to jail by secrecy or by ambush? That historic rationale has diminished. Prosecutors today are more inclined to err on the side of caution and tend to voluntarily disclose more in light of recent and notable cases admonishing prosec...

30 MIN2018 NOV 29
Comments
After the Dust Settles: Civil Tax Considerations Post-Conviction

Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report

In this podcast, I discuss the pre-sentence investigation report. Below is a quick and dirty outline: After conviction and prior to sentencing, a probation officer will interview the def. and prepare a PSR. In the PSR, the probation officer will: Calculate the defendant’s offense level and criminal history category, State the resulting sentencing range and kinds of sentences available, Identify any factors relevant to the kind of sentence (e.g., probation, imprisonment), Recommend a sentence w/in the applicable sentencing range, and Identify any basis for departing from the applicable sentencing range The PSR includes: The defendant’s prior criminal record, The defendant’s financial condition, and Information sufficient to calculate restitution The defendant is entitled to be represented by an attorney at the interview w/ the probation officer and I strongly recommend it. Why is the pre-sentence investigation report important? For the following two reasons: Judges give deference ...

27 MIN2018 NOV 22
Comments
Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report

Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...

Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy! Step 1: Determine the base offense level by reference to the tax loss number Step 2: Adjust the offense level in light of specific offense characteristics Step 3: Calculating the sentence Step 4: Fines Step 5: Court will determine whether restitution should be imposed Step 6: Departures

45 MIN2018 NOV 22
Comments
Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...

HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION

This is a webinar that I presented in partnership with CPA Academy. I'm honored to lecture for such a fine CPE provider. For those who are interested in obtaining CPE credit, click here to sign up. Below is more information about the program: Course Description In one of the climactic scenes from 1954’s On The Waterfront, Crime Commission prosecutors had to make their corruption case against union boss Johnny Friendly (a/k/a Michael Skelly) by convincing a reticent yet pure-hearted Terry Malloy to come forward and tell what he knew about corruption in the International Longshoremen’s Association, beginning with the murder of Joey Doyle, because an underling insisted that “we were robbed last night and can’t find no books.” If that same case came up in 21st Century tax court, Eva Marie Saint and Karl Malden could’ve stayed at home rather than serving as Marlon Brando’s cheering section, because government prosecutors could reconstruct the ILA’s income, based on the records re...

93 MIN2018 NOV 13
Comments
HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION

Criminal Tax Liabilities & Sentencing: Part I

This is the first of several parts. There is a lot of information to discuss that it might feel like drinking water out of a fire hydrant. Sentencing issues are arguably the most important part of a federal criminal tax case.Because the likelihood of conviction is so high, the best that defense counsel can do for his client is minimize the sentence. The law surrounding federal criminal sentencing is in a stage of upheaval.The Booker case fundamentally altered the legal landscape. This is an unsettled area. This podcast will cover five topics: The U.S. sentencing guidelines – generally Sentencing procedures Booker and its immediate aftermath Specific applications of the sentencing guidelines to criminal tax prosecutions. Recent developments Enjoy the show!

21 MIN2018 NOV 11
Comments
Criminal Tax Liabilities & Sentencing: Part I

Latest Episodes

Is that Worker An Employee? Part 2 - Requesting a Tax Court Determination

-1 s2018 DEC 27
Comments
Is that Worker An Employee? Part 2 - Requesting a Tax Court Determination

On the Brink of Insanity: How to Calculate the Miscellaneous Offshore Penalty under the Streamlined Domestic Procedures

In this podcast, I discuss how to calculate the 5 percent miscellaneous offshore penalty under the streamlined domestic procedures. The miscellaneous offshore penalty is equal to 5 percent of the highest aggregate balance/value of the taxpayer’s foreign financial assets that are subject to the miscellaneous offshore penalty during the years in the covered tax return period and the covered FBAR period. For this purpose, the highest aggregate balance/value is determined by adding the year-end account balances and year-end asset values of all the foreign financial assets subject to the miscellaneous offshore penalty for each of the years in the covered tax return period and the covered FBAR period and selecting the highest aggregate balance/value from among those years. A foreign financial asset is subject to the 5-percent miscellaneous offshore penalty if the asset should have been, but was not, reported on an FBAR (FinCEN Form 114) for that year. A foreign financial asset is subject...

24 MIN2018 DEC 24
Comments
On the Brink of Insanity: How to Calculate the Miscellaneous Offshore Penalty under the Streamlined Domestic Procedures

Instructions for Making a Streamlined Domestic Offshore Submission

In this podcast, I discuss the instructions for making a submission to the streamlined domestic offshore program. For each of the most recent 3 years for which the U.S. tax return due date (or properly applied for extended due date) has passed, submit a complete and accurate amended tax return using Form 1040X, Amended U.S. Individual Income Tax Return, together with any required information returns (e.g., Forms 3520, 3520-A, 5471, 5472, 8938, 926, and 8621) even if these information returns would normally not be submitted with the Form 1040 had the taxpayer filed a complete and accurate original return. Include at the top of the first page of each amended tax return "Streamlined Domestic Offshore" written in red to indicate that the returns are being submitted under the streamlined procedures. Complete and sign a statement on the Certification by U.S. Person Residing in the U.S. (Form 14654)certifying: (1) that you are eligible for the Streamlined Domestic Offshore Procedures; (2) ...

19 MIN2018 DEC 24
Comments
Instructions for Making a Streamlined Domestic Offshore Submission

Making Sense of the Statute of Limitations in Tax Cases

Enjoy the content.

21 MIN2018 DEC 18
Comments
Making Sense of the Statute of Limitations in Tax Cases

Eggshell Audits: Don't Get Cracked

In this episode I discuss eggshell audits and what to do when it comes to filing returns for tax periods subsequent to periods under examination.

37 MIN2018 DEC 18
Comments
Eggshell Audits: Don't Get Cracked

After the Dust Settles: Civil Tax Considerations Post-Conviction

In this podcast, I discuss the important inter-connections between civil tax and criminal tax. Below is a quick and dirty outline to help you follow along. Timing Since time and memorial, the government has proceeded w/ criminal tax investigation and prosecution first, suspending audit and collection until completion of the criminal proceedings This policy reflects several considerations, the most important of which is that civil discovery could reveal too early, too much of the government’s criminal case. The gov’t was concerned that TPs could use civil discovery procedures to find out more about its case than what the criminal discovery procedures otherwise allowed Why is the gov’t afraid of discovery of its case? Is the gov’t trying to send people to jail by secrecy or by ambush? That historic rationale has diminished. Prosecutors today are more inclined to err on the side of caution and tend to voluntarily disclose more in light of recent and notable cases admonishing prosec...

30 MIN2018 NOV 29
Comments
After the Dust Settles: Civil Tax Considerations Post-Conviction

Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report

In this podcast, I discuss the pre-sentence investigation report. Below is a quick and dirty outline: After conviction and prior to sentencing, a probation officer will interview the def. and prepare a PSR. In the PSR, the probation officer will: Calculate the defendant’s offense level and criminal history category, State the resulting sentencing range and kinds of sentences available, Identify any factors relevant to the kind of sentence (e.g., probation, imprisonment), Recommend a sentence w/in the applicable sentencing range, and Identify any basis for departing from the applicable sentencing range The PSR includes: The defendant’s prior criminal record, The defendant’s financial condition, and Information sufficient to calculate restitution The defendant is entitled to be represented by an attorney at the interview w/ the probation officer and I strongly recommend it. Why is the pre-sentence investigation report important? For the following two reasons: Judges give deference ...

27 MIN2018 NOV 22
Comments
Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report

Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...

Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy! Step 1: Determine the base offense level by reference to the tax loss number Step 2: Adjust the offense level in light of specific offense characteristics Step 3: Calculating the sentence Step 4: Fines Step 5: Court will determine whether restitution should be imposed Step 6: Departures

45 MIN2018 NOV 22
Comments
Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...

HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION

This is a webinar that I presented in partnership with CPA Academy. I'm honored to lecture for such a fine CPE provider. For those who are interested in obtaining CPE credit, click here to sign up. Below is more information about the program: Course Description In one of the climactic scenes from 1954’s On The Waterfront, Crime Commission prosecutors had to make their corruption case against union boss Johnny Friendly (a/k/a Michael Skelly) by convincing a reticent yet pure-hearted Terry Malloy to come forward and tell what he knew about corruption in the International Longshoremen’s Association, beginning with the murder of Joey Doyle, because an underling insisted that “we were robbed last night and can’t find no books.” If that same case came up in 21st Century tax court, Eva Marie Saint and Karl Malden could’ve stayed at home rather than serving as Marlon Brando’s cheering section, because government prosecutors could reconstruct the ILA’s income, based on the records re...

93 MIN2018 NOV 13
Comments
HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION

Criminal Tax Liabilities & Sentencing: Part I

This is the first of several parts. There is a lot of information to discuss that it might feel like drinking water out of a fire hydrant. Sentencing issues are arguably the most important part of a federal criminal tax case.Because the likelihood of conviction is so high, the best that defense counsel can do for his client is minimize the sentence. The law surrounding federal criminal sentencing is in a stage of upheaval.The Booker case fundamentally altered the legal landscape. This is an unsettled area. This podcast will cover five topics: The U.S. sentencing guidelines – generally Sentencing procedures Booker and its immediate aftermath Specific applications of the sentencing guidelines to criminal tax prosecutions. Recent developments Enjoy the show!

21 MIN2018 NOV 11
Comments
Criminal Tax Liabilities & Sentencing: Part I