MIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s diverse community of attorneys and legal professionals. Each month, an MIP member shares their personal perspective through a brief set of interview questions.
This month’s perspective is courtesy of Clayton Morgan.
What law school did you attend, and when did you graduate?
I attended the Wake Forest University School of Law and the Wake Forest Graduate School of Management, and graduated with my joint JD/MBA degree in May, 1991.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00NCBA MIPhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngNCBA MIP2023-01-05 15:15:532024-05-07 10:29:19MIP's Diverse Perspectives: Clayton Morgan
Throughout the year, the Sports & Entertainment Law Section will be conducting interview spotlights of its members to showcase the careers of the section members. This month, the section is spotlighting Ryan Fairchild of Odin Law and Media. Fairchild is Chair of the Sports & Entertainment Law Section.
This is the last of three installments of this article.
I. Bookkeeper Falls Victim to Section 6672 Trust Fund Recovery Penalty; Kazmi, TC Memo 2022-13.
In Kazmi, a bookkeeper was found liable for the Section 6672 trust fund recovery penalty. The facts of this case are particularly sad.
The bookkeeper, Mr. Kazmi, worked part-time at an hourly rate for an urgent care medical practice. He had no ownership interest in the practice, nor was he an officer or director. Mr. Kazmi was not listed as an authorized signatory on any of his employer’s bank accounts. He did not have any check signing authority nor any authority to direct payments to the employer’s creditors. Unfortunately, Mr. Kazmi did handle all payroll functions. Because he transmitted payroll tax returns and made federal tax deposits for his employer when he was aware withheld taxes had not been remitted to the IRS, he was responsible for the trust fund recovery penalty.
Welcome, albeit a bit late, to the 2022-2023 NCBA year! It is my privilege to serve as your chair for the bar year.
Our section has a busy year planned. With COVID-19 now becoming a manageable and distant memory, be on the lookout for more networking opportunities that will be offered by our section. In addition, under the leadership of Greg Skidmore, we will have our annual meeting and CLE event on February 2, 2023, at the Bar Center in Cary. Greg has already planned and is putting the finishing touches on what promises to be a very informative and interesting program. Once again, we are fortunate that our Business Court Judges have agreed to be part of our event. Their portion of the program is always a hit, and we are fortunate that the judges are willing to take time out of their schedule to share their insights with us.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00ACBDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngACBD2023-01-04 12:10:282023-01-04 12:10:28Updates from the Antitrust & Complex Business Disputes Law Section
In 2022, three influential organizations took a public position on this issue of parent-child contact problems. The American Professional Society Against Child Abuse (APSAC) is the leading national organization supporting professionals who serve children and families affected by child maltreatment and violence. Over the years, APSAC has repeatedly opposed the harmful presumption among many family court professionals that parental alienation is the reason for a child refusing contact with the other parent. In its most recent position statement, APSAC warns that a rush to blame one parent for the child’s aversion to contact with the other parent results in professionals failing to investigate allegations of abuse or mistreatment and making recommendations that are detrimental to the child’s best interests.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00JuvenileJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngJuvenileJustice2023-01-04 11:36:432023-01-04 11:36:43“Parental Alienation”: Too Often a Red Herring in Child Custody Cases
The holidays are fast approaching, and many of us are looking forward to holiday parties, delicious goodies adorning the breakroom counters, festive decorations, gifts, and more. However, it is not all fun, as the holidays bring an abundance of ethical concerns for the workplace. Below are some helpful tips and reminders going into the holidays.
Holiday Decor
Although there are no specific rules regarding holiday decor, there is an Establishment Clause in the U.S. Constitution that forbids Congress from establishing a state religion. Also, the Second Circuit Court of Appeals stated, “No holiday season is complete, at least for the courts, without one or more First Amendment challenges to public holiday displays.” Skoros v. City of New York, 437 F.3d 1 (2006).
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Paralegalshttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngParalegals2022-12-16 14:37:082022-12-16 14:37:08Paralegal Ethics: Deck the Halls, or Maybe Not!
The Tax Cuts and Jobs Act of 2017 capped the deduction available to individual taxpayers under Section 164 to $10,000 for 2017 through 2025. That deduction includes state income taxes, real property taxes, and personal property taxes. To benefit taxpayers who own partnerships or S corporations, many states have enacted elective pass-through entity (“PTE”) taxes that allow the entity to pay the owners’ state income taxes at the entity level. That is significant because Congress explicitly stated the $10,000 limitation does not apply to pass-through entities.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2022-12-14 10:47:572022-12-14 10:47:57New North Carolina PTE Tax Can Reduce Federal Income Taxes
Barnwell Whaley Patterson & Helms, PLLC Announces New Attorney
Brennan Ferguson has joined the firm. She practices in the areas of civil litigation, construction, insurance coverage and defense, and real estate. She has previously focused on creditor-debtor law, construction law, insurance defense, and litigation. Ferguson also volunteers with the Innocence Project. She received a J.D. from the Appalachian School of Law, where she was the Associate Editor for the Law Review and a member of Phi Delta Phi Honor Society. She holds a B.A. in history from the University of Tennessee, Knoxville.
New Attorney Joins Hall Booth Smith
Jacquelyn Miner has joined the firm’s Asheville office. Miner’s practice is focused on general liability, governmental liability, insurance coverage, medical malpractice, and professional malpractice and ethics. Miner has previous experience in several other areas of law, including family law, estate planning, administration and probate, and more. Miner served as a staff attorney with Pisgah Legal Services. She received a J.D. from William & Mary Law School, where she was recognized with the CLEA Outstanding Clinical Student Award and Public Service Award. While in law school, she provided more than 600 hours in clinical services. She worked on behalf of veterans in the Lewis B. Puller Jr. Veterans Benefits Clinic. She received a B.A., magna cum laude, from Mars Hill University.
McGuireWoods Names New Partner
Allison P. Tanner was elected to partner. Tanner works in the firm’s Charlotte office. She focuses her practice on tax and employee benefits and represents employers on employee benefit and executive compensation matters arising under ERISA and the Internal Revenue Code. She provides counsel to both public and private companies. Before becoming an attorney, she worked as a lead trial paralegal. She earned a J.D., with honors, from the University of North Carolina School of Law, where she was the recipient of the Smith/Shaver Merit Scholarship and a staff member of the North Carolina Law Review. She also holds a B.S. in psychology from the University of North Carolina at Chapel Hill.
In the early 1990s, I conducted mediations for divorcing couples and had a steady growing business. In most cases, one party or both had attorneys with whom they consulted, but those attorneys never came to the mediation meetings. So, I would draft a set of notes, recording the agreements the parties reached and one or the other would take it to an attorney to have it drafted into a binding separation agreement. Finally, I mediated with an elderly couple who had little money, and neither had an attorney. I prepared my notes and gave them to the couple and instructed them to have an attorney prepare their separation agreement. They had great difficulty finding an attorney who was willing to undertake that task, except one who would write it for $10,000, which they thought was outrageous. They came back to me to discuss what to do next. I remember the old man, haltingly pointing to the diploma on my wall. “You’re an attorney, aren’t you?”
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00DisputeResolutionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngDisputeResolution2022-12-13 09:23:352022-12-13 09:23:35When Should Mediators Be Able To Write The Settlement Agreement For Parties?
Elysia Prendergast-Jones and Sarah Hill McIntyre are Co-Chairs of the Pro Bono Committee of the Family Law Section. They have taken on the important task of serving the underserved in addition to managing regular cases. The Pro Bono Committee is always looking for volunteers to assist clients across the state.
In that vein, the Pro Bono Committee has spearheaded an effort with the Paralegal Division to provide one-day clinics in North Carolina. Listen to this video blog to learn how you can become a part of this important movement in addition to supporting your colleagues!
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00FamilyLawhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngFamilyLaw2022-12-09 11:10:512022-12-09 11:13:19How to Stop Failing at Getting Your Pro Bono Hours
MIP’s Diverse Perspectives: Clayton Morgan
DEI, Minorities In the ProfessionMIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s diverse community of attorneys and legal professionals. Each month, an MIP member shares their personal perspective through a brief set of interview questions.
This month’s perspective is courtesy of Clayton Morgan.
What law school did you attend, and when did you graduate?
I attended the Wake Forest University School of Law and the Wake Forest Graduate School of Management, and graduated with my joint JD/MBA degree in May, 1991.
Read more
Member Spotlight: Ryan Fairchild
Sports & Entertainment Law SectionLandis Barber
Ryan Fairchild
By Landis Barber and Ryan Fairchild
Throughout the year, the Sports & Entertainment Law Section will be conducting interview spotlights of its members to showcase the careers of the section members. This month, the section is spotlighting Ryan Fairchild of Odin Law and Media. Fairchild is Chair of the Sports & Entertainment Law Section.
Read more
Federal Income Tax Update
Tax SectionThis is the last of three installments of this article.
I. Bookkeeper Falls Victim to Section 6672 Trust Fund Recovery Penalty; Kazmi, TC Memo 2022-13.
In Kazmi, a bookkeeper was found liable for the Section 6672 trust fund recovery penalty. The facts of this case are particularly sad.
The bookkeeper, Mr. Kazmi, worked part-time at an hourly rate for an urgent care medical practice. He had no ownership interest in the practice, nor was he an officer or director. Mr. Kazmi was not listed as an authorized signatory on any of his employer’s bank accounts. He did not have any check signing authority nor any authority to direct payments to the employer’s creditors. Unfortunately, Mr. Kazmi did handle all payroll functions. Because he transmitted payroll tax returns and made federal tax deposits for his employer when he was aware withheld taxes had not been remitted to the IRS, he was responsible for the trust fund recovery penalty.
Read more
Updates from the Antitrust & Complex Business Disputes Law Section
Antitrust & Complex Business Disputes LawDear Colleagues,
Welcome, albeit a bit late, to the 2022-2023 NCBA year! It is my privilege to serve as your chair for the bar year.
Our section has a busy year planned. With COVID-19 now becoming a manageable and distant memory, be on the lookout for more networking opportunities that will be offered by our section. In addition, under the leadership of Greg Skidmore, we will have our annual meeting and CLE event on February 2, 2023, at the Bar Center in Cary. Greg has already planned and is putting the finishing touches on what promises to be a very informative and interesting program. Once again, we are fortunate that our Business Court Judges have agreed to be part of our event. Their portion of the program is always a hit, and we are fortunate that the judges are willing to take time out of their schedule to share their insights with us.
Read more
“Parental Alienation”: Too Often a Red Herring in Child Custody Cases
Juvenile Justice & Children's RightsIn October 2020, I wrote about the weaponization of the charge of parental alienation in family court, and how it obscures the multiple legitimate reasons children have for rejecting contact with a parent.
In 2022, three influential organizations took a public position on this issue of parent-child contact problems. The American Professional Society Against Child Abuse (APSAC) is the leading national organization supporting professionals who serve children and families affected by child maltreatment and violence. Over the years, APSAC has repeatedly opposed the harmful presumption among many family court professionals that parental alienation is the reason for a child refusing contact with the other parent. In its most recent position statement, APSAC warns that a rush to blame one parent for the child’s aversion to contact with the other parent results in professionals failing to investigate allegations of abuse or mistreatment and making recommendations that are detrimental to the child’s best interests.
Read more
Paralegal Ethics: Deck the Halls, or Maybe Not!
Paralegal DivisionThe holidays are fast approaching, and many of us are looking forward to holiday parties, delicious goodies adorning the breakroom counters, festive decorations, gifts, and more. However, it is not all fun, as the holidays bring an abundance of ethical concerns for the workplace. Below are some helpful tips and reminders going into the holidays.
Holiday Decor
Although there are no specific rules regarding holiday decor, there is an Establishment Clause in the U.S. Constitution that forbids Congress from establishing a state religion. Also, the Second Circuit Court of Appeals stated, “No holiday season is complete, at least for the courts, without one or more First Amendment challenges to public holiday displays.” Skoros v. City of New York, 437 F.3d 1 (2006).
Read more
New North Carolina PTE Tax Can Reduce Federal Income Taxes
Tax SectionThe Tax Cuts and Jobs Act of 2017 capped the deduction available to individual taxpayers under Section 164 to $10,000 for 2017 through 2025. That deduction includes state income taxes, real property taxes, and personal property taxes. To benefit taxpayers who own partnerships or S corporations, many states have enacted elective pass-through entity (“PTE”) taxes that allow the entity to pay the owners’ state income taxes at the entity level. That is significant because Congress explicitly stated the $10,000 limitation does not apply to pass-through entities.
Read more
Checking In: December 14, 2022
Checking InCompiled by Jessica Junqueira
Barnwell Whaley Patterson & Helms, PLLC Announces New Attorney
Brennan Ferguson has joined the firm. She practices in the areas of civil litigation, construction, insurance coverage and defense, and real estate. She has previously focused on creditor-debtor law, construction law, insurance defense, and litigation. Ferguson also volunteers with the Innocence Project. She received a J.D. from the Appalachian School of Law, where she was the Associate Editor for the Law Review and a member of Phi Delta Phi Honor Society. She holds a B.A. in history from the University of Tennessee, Knoxville.
New Attorney Joins Hall Booth Smith
Jacquelyn Miner has joined the firm’s Asheville office. Miner’s practice is focused on general liability, governmental liability, insurance coverage, medical malpractice, and professional malpractice and ethics. Miner has previous experience in several other areas of law, including family law, estate planning, administration and probate, and more. Miner served as a staff attorney with Pisgah Legal Services. She received a J.D. from William & Mary Law School, where she was recognized with the CLEA Outstanding Clinical Student Award and Public Service Award. While in law school, she provided more than 600 hours in clinical services. She worked on behalf of veterans in the Lewis B. Puller Jr. Veterans Benefits Clinic. She received a B.A., magna cum laude, from Mars Hill University.
McGuireWoods Names New Partner
When Should Mediators Be Able To Write The Settlement Agreement For Parties?
Dispute Resolution SectionIn the early 1990s, I conducted mediations for divorcing couples and had a steady growing business. In most cases, one party or both had attorneys with whom they consulted, but those attorneys never came to the mediation meetings. So, I would draft a set of notes, recording the agreements the parties reached and one or the other would take it to an attorney to have it drafted into a binding separation agreement. Finally, I mediated with an elderly couple who had little money, and neither had an attorney. I prepared my notes and gave them to the couple and instructed them to have an attorney prepare their separation agreement. They had great difficulty finding an attorney who was willing to undertake that task, except one who would write it for $10,000, which they thought was outrageous. They came back to me to discuss what to do next. I remember the old man, haltingly pointing to the diploma on my wall. “You’re an attorney, aren’t you?”
Read more
How to Stop Failing at Getting Your Pro Bono Hours
Family Law SectionElysia Prendergast-Jones and Sarah Hill McIntyre are Co-Chairs of the Pro Bono Committee of the Family Law Section. They have taken on the important task of serving the underserved in addition to managing regular cases. The Pro Bono Committee is always looking for volunteers to assist clients across the state.
In that vein, the Pro Bono Committee has spearheaded an effort with the Paralegal Division to provide one-day clinics in North Carolina. Listen to this video blog to learn how you can become a part of this important movement in addition to supporting your colleagues!
Read more