How Should We Deal With Conflict?

Adam a white man with light brown hair, wears a white shirt, red tie with light polka dots, and a white shirt. He is smiling. By Adam G. Linett

A pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both.

As legal professionals, we are often called upon to deal with one sort of conflict or another. For those of us who make our living as litigators, all of our cases are “adversarial” in nature. But if we are honest, some of the players—whether parties or our colleagues at the bar—are easier to deal with than others. The question is, then, how do we handle these more contentious situations without allowing it to rob us of our peace of mind?

First, we need to remember that we were retained because a conflict of some sort already existed. In the case of individuals, organizations, or governmental entities, the dispute could be over a contract, a tort, a family law matter, or many other areas. In the criminal law context, the client may be accused of committing a crime and is facing prosecution by the state or the federal government. Thus, the issue is not that conflict itself is inherently bad or must be avoided at all costs. Rather, the existence of a conflict shows that there is a need for some change. The conflict is also an opportunity for us to use our legal education, skills and abilities to assist our clients.

Read more

How Should We Deal With Conflict?

,

Adam a white man with light brown hair, wears a white shirt, red tie with light polka dots, and a white shirt. He is smiling. By Adam G. Linett

A pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both.

As legal professionals, we are often called upon to deal with one sort of conflict or another. For those of us who make our living as litigators, all of our cases are “adversarial” in nature. But if we are honest, some of the players—whether parties or our colleagues at the bar—are easier to deal with than others. The question is, then, how do we handle these more contentious situations without allowing it to rob us of our peace of mind?

First, we need to remember that we were retained because a conflict of some sort already existed. In the case of individuals, organizations, or governmental entities, the dispute could be over a contract, a tort, a family law matter, or many other areas. In the criminal law context, the client may be accused of committing a crime and is facing prosecution by the state or the federal government. Thus, the issue is not that conflict itself is inherently bad or must be avoided at all costs. Rather, the existence of a conflict shows that there is a need for some change. The conflict is also an opportunity for us to use our legal education, skills and abilities to assist our clients.

Read more

Federal Income Tax Update

Keith, a white man with brown hair, wears wire-rimmed glasses, a white shirt and black jacket.By Keith A. Wood

I. No Reasonable Cause Penalty Defense where CPA did not Give Specific Advice about Erroneous Items; Johnson v. Commissioner, TC Memo 2023-116

Mr. and Mrs. Johnson hired a CPA to prepare their tax returns for 2015-2018. From 2006 to 2013, Mr. and Mrs. Johnson improperly claimed depreciation deductions on certain commercial buildings by using a seven-year depreciation life, rather than the 39-year life applicable to commercial property. As a result, the Johnsons overstated their depreciation deductions between 2006 and 2013 by $1.5 million.

The Johnsons sold their property in 2016 for $5 million. Because of the improper depreciation deductions claimed between 2006 and 2013, the IRS made a Section 481 accounting method adjustment of almost $2 million for 2015. In addition, for 2015, the Johnsons claimed a charitable contribution deduction. However, they filed an incomplete Form 8283 (Non-cash Charitable Contributions) that was fatally defective in numerous respects.

Read more