On April 23, 2022, the Charlotte Expunction Project will hold another clinic at the Mecklenburg County Courthouse. This project is a partnership between the North Carolina Pro Bono Resource Center (PBRC), the SelfServe Center, the Mecklenburg County Clerk of Superior Court’s Office, the District Attorney’s Office, and Public Defender’s Office. During the clinics, volunteer public defenders offer advice to applicants regarding their eligibility for expunction relief under North Carolina law. Due to changes in the law that may be temporary, the upcoming clinic will only offer expungement assistance for dismissed charges, Not Guilty charges, and youthful offender convictions. However, the number of clients the clinic will serve will expand by 33% over the previous event.
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.pngParalegals2022-02-23 11:13:582022-02-23 11:13:58Volunteer Remotely for the Charlotte Expunction Clinic
Greetings from the WDNC Bankruptcy Administrator’s Office. We are back to share some more helpful technology tips for using Case Management/Electronic Case Files (“CM/ECF”).
I. Generate a list of all open cases in which you have made an appearance.
Did you know that you can do a search on CM/ECF for cases in which you are involved in any district? Once you are logged into CM/ECF for the applicable court, click on “Query.” In the Search Clues, you will enter your last name and first name in the respective boxes. In the box for Type, click the drop-down arrow and select “Attorney.” Next, click the box for Open cases so that you are not getting a return of every case you ever filed. Lastly, click “Run Query.”
I. IRS Continues to Crack Down on S Corporation Disguised Wages.
In Ward & Ward Company v. Commissioner, T.C. Memo. 2021-32, the Tax Court held payments from an S corporation law firm to its owner/shareholder were wages subject to self-employment tax rather than a Subchapter S distributions of profit.
II. Court Rules Taxpayers Adequately Notified the IRS of Address Change: Direct Communication of Address Change to IRS Agent Was Sufficient Notice to IRS.
In Gregory v. Commissioner, No. 19-2229 (3d Cir. 2020), the Third Circuit held a couple’s filing of two IRS tax forms that used their new address along with direct communication of the address change to an IRS agent was sufficient notification to the IRS of the change of address. The Tax Court previously held the IRS sent a valid 90-day notice of deficiency to the couple’s last known address, and the couple had not provided the IRS with clear and concise notification of the address change.
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.pngTAX2022-02-22 11:02:082022-02-22 11:06:16Federal Income Tax Update: Part II
Barus v. Coffey, January 4, 2022, Court of Appeals of North Carolina, Rule 12(b)(6) and custody modification
The trial court entered a permanent order in 2014 that awarded primary custody to father during the school year and shared custody during the summer months. This order also determined that each party should be financially responsible for the children while in his or her respective care and that the parties should bear equal responsibility for uninsured medical expenses, but that neither would pay support to the other. In 2017, father filed a motion to modify custody, medical coverage, and child support. The trial court heard the 2017 motions in 2018. In May 2019, the court entered its order regarding modification of custody, contempt, and attorney fees. Although the 2019 order in its caption did not mention child support, the body of the order itself indicated that the trial court was also addressing father’s motion to modify child support and in the decree of that order, the trial court denied the motions to modify the 2014 order in any way.
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.pngFamilyLaw2022-02-22 10:26:182022-02-22 10:54:15Case Law Update: Barus v. Coffey (Failure to State a Claim, Child Support)
Parker Poe Adams & Bernstein LLP announced that Shalanna Pirtle will serve as its Chief Talent, Diversity & Inclusion Officer. Pirtle will oversee all aspects of talent management, diversity, equity, and inclusion. She is overseeing a professional development program that will offer learning, skill and career development, coaching, mentorship, feedback and evaluation opportunities. Pirtle is a partner with the firm, where she practices mediation and employment law. She is certified as a mediator by the North Carolina Dispute Resolution Commission and serves on the panel for Alterity ADR. Pirtle earned a J.D. from the University of Georgia School of Law and a B.A. from Indiana University.
Behr Appointed Bankruptcy Administrator to the U.S. Court of Appeals for the Fourth Circuit
The circuit executive for the Fourth Circuit announced that Brian C. Behr has been appointed Bankruptcy Administrator for the Eastern District of North Carolina. The announcement follows news of Marjorie K. Lynch’s retirement effective May 2022. Behr has served as the senior staff attorney for the courts since 2008. Prior to this role, he was an Adjudications Officer with the Department of Homeland Security. Behr graduated from the Catholic University of America Columbus School of Law and from North Carolina State University, where he received a bachelor’s degree in political science and international politics.
Carisetti Joins Bradley Arant Boult Cummings
Bradley Arant Boult Cummings recently announced the addition of 26 new attorneys, including Maria Carisetti of Bradley’s Charlotte office. Carisetti is an associate in the Construction Practice Group. She received her J.D. from the University of North Carolina School of Law, where she served on the Pro Bono Executive Board and the Volunteer Income Tax Assistance Executive Board. Carisetti earned her M.A. and B.A. in political science from Virginia Tech with concentrations in legal studies and environmental politics and policy.
MIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s community of diverse attorneys and legal professionals. Members have the opportunity to share a personal perspective through a brief set of interview questions.
This month’s perspective is courtesy of Evin L. Grant, Policy Director, North Carolina Department of Administration.
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 MIP2022-02-18 14:34:172022-10-24 12:53:55MIP's Diverse Perspectives: Evin L. Grant
This year, North Carolina owners, developers, and contractors will need to read up on new legislation that could fundamentally affect their businesses. On January 26, 2022, Governor Roy Cooper signed Session Law 2022-1. This legislation, most of which is effective as of March 1, significantly changes North Carolina General Statutes applicable to in-state construction projects (except for Department of Transportation design-build projects). Overall, Session Law 2022-1: (1) clarifies and updates statutory provisions related to the design-build contracting process; (2) renders void any unenforceable provisions in construction and design-professional agreements requiring lien waivers or claims as a condition for progress payments, with limited exceptions; and (3) modifies attorneys’ fees provisions applicable in statutory lien actions.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Constructionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngConstruction2022-02-18 14:29:252022-02-18 14:29:25Session Law 2022-1 Results in Significant Changes to Multiple Aspects of Construction Law
Anabel Rosa has long held a commitment to giving back through service. “I know what it feels like to be the person who needs help,” describes Anabel. “I know what it feels like to not belong, to not have meaning, to not be able to speak with someone.” Anabel recalls a memory of sitting in the Hall of Languages at Syracuse University, where she completed her undergraduate degree, and looking at her homework, puzzled. Anabel could barely speak English when she came to the United States from Puerto Rico to attend college. She needed help, and someone helped her.
The 15th Annual 4ALL (Virtual) Statewide Service Day will be held on Friday, March 4, 2022, from 11 a.m. to 7 p.m. The 4ALL Statewide Service Day is a pro bono program of the North Carolina Bar Foundation and held in conjunction with the North Carolina Bar Association. During 4ALL, North Carolina lawyers provide free legal answers, information, and resources to callers seeking information regarding North Carolina-related legal matters. This year’s event will be virtual, and it will provide an opportunity for paralegals to participate as call screeners.
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.pngParalegals2022-02-16 15:24:352022-10-25 13:07:42Be a Pro Bono Paralegal at this Year's 4ALL (Virtual) Statewide Service Day!
Volunteer Remotely for the Charlotte Expunction Clinic
Paralegal DivisionOn April 23, 2022, the Charlotte Expunction Project will hold another clinic at the Mecklenburg County Courthouse. This project is a partnership between the North Carolina Pro Bono Resource Center (PBRC), the SelfServe Center, the Mecklenburg County Clerk of Superior Court’s Office, the District Attorney’s Office, and Public Defender’s Office. During the clinics, volunteer public defenders offer advice to applicants regarding their eligibility for expunction relief under North Carolina law. Due to changes in the law that may be temporary, the upcoming clinic will only offer expungement assistance for dismissed charges, Not Guilty charges, and youthful offender convictions. However, the number of clients the clinic will serve will expand by 33% over the previous event.
Read more
Technology Tips for CM/ECF
BankruptcyBy Shelley K. Abel
Greetings from the WDNC Bankruptcy Administrator’s Office. We are back to share some more helpful technology tips for using Case Management/Electronic Case Files (“CM/ECF”).
I. Generate a list of all open cases in which you have made an appearance.
Did you know that you can do a search on CM/ECF for cases in which you are involved in any district? Once you are logged into CM/ECF for the applicable court, click on “Query.” In the Search Clues, you will enter your last name and first name in the respective boxes. In the box for Type, click the drop-down arrow and select “Attorney.” Next, click the box for Open cases so that you are not getting a return of every case you ever filed. Lastly, click “Run Query.”
Read more
Federal Income Tax Update: Part II
Tax SectionI. IRS Continues to Crack Down on S Corporation Disguised Wages.
In Ward & Ward Company v. Commissioner, T.C. Memo. 2021-32, the Tax Court held payments from an S corporation law firm to its owner/shareholder were wages subject to self-employment tax rather than a Subchapter S distributions of profit.
II. Court Rules Taxpayers Adequately Notified the IRS of Address Change: Direct Communication of Address Change to IRS Agent Was Sufficient Notice to IRS.
In Gregory v. Commissioner, No. 19-2229 (3d Cir. 2020), the Third Circuit held a couple’s filing of two IRS tax forms that used their new address along with direct communication of the address change to an IRS agent was sufficient notification to the IRS of the change of address. The Tax Court previously held the IRS sent a valid 90-day notice of deficiency to the couple’s last known address, and the couple had not provided the IRS with clear and concise notification of the address change.
Read more
Case Law Update: Barus v. Coffey (Failure to State a Claim, Child Support)
Family Law SectionBarus v. Coffey, January 4, 2022, Court of Appeals of North Carolina, Rule 12(b)(6) and custody modification
The trial court entered a permanent order in 2014 that awarded primary custody to father during the school year and shared custody during the summer months. This order also determined that each party should be financially responsible for the children while in his or her respective care and that the parties should bear equal responsibility for uninsured medical expenses, but that neither would pay support to the other. In 2017, father filed a motion to modify custody, medical coverage, and child support. The trial court heard the 2017 motions in 2018. In May 2019, the court entered its order regarding modification of custody, contempt, and attorney fees. Although the 2019 order in its caption did not mention child support, the body of the order itself indicated that the trial court was also addressing father’s motion to modify child support and in the decree of that order, the trial court denied the motions to modify the 2014 order in any way.
Read more
Checking In: February 22, 2022
Checking InParker Poe Welcomes Shalanna Pirtle as Chief Talent, Diversity & Inclusion Officer
Behr Appointed Bankruptcy Administrator to the U.S. Court of Appeals for the Fourth Circuit
Carisetti Joins Bradley Arant Boult Cummings
Read more
MIP’s Diverse Perspectives: Evin L. Grant
Minorities In the ProfessionBy Evin L. Grant
MIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s community of diverse attorneys and legal professionals. Members have the opportunity to share a personal perspective through a brief set of interview questions.
This month’s perspective is courtesy of Evin L. Grant, Policy Director, North Carolina Department of Administration.
Read more
Session Law 2022-1 Results in Significant Changes to Multiple Aspects of Construction Law
Construction Law SectionThis year, North Carolina owners, developers, and contractors will need to read up on new legislation that could fundamentally affect their businesses. On January 26, 2022, Governor Roy Cooper signed Session Law 2022-1. This legislation, most of which is effective as of March 1, significantly changes North Carolina General Statutes applicable to in-state construction projects (except for Department of Transportation design-build projects). Overall, Session Law 2022-1: (1) clarifies and updates statutory provisions related to the design-build contracting process; (2) renders void any unenforceable provisions in construction and design-professional agreements requiring lien waivers or claims as a condition for progress payments, with limited exceptions; and (3) modifies attorneys’ fees provisions applicable in statutory lien actions.
Read more
Specialist Series: Round Three
Family Law SectionKetan Soni
Carolyn Krueger-Andes
By Ketan Soni and Carolyn “Lynn” Krueger-Andes
Being Special(ist)
Here are the results from our last post (51 responses):
1
2
3
4
5
6
7
8
9
10
Read more
Pro Bono Spotlight: Anabel Rosa
Pro Bono CommitteeAnabel Rosa
By Mary Irvine
Anabel Rosa has long held a commitment to giving back through service. “I know what it feels like to be the person who needs help,” describes Anabel. “I know what it feels like to not belong, to not have meaning, to not be able to speak with someone.” Anabel recalls a memory of sitting in the Hall of Languages at Syracuse University, where she completed her undergraduate degree, and looking at her homework, puzzled. Anabel could barely speak English when she came to the United States from Puerto Rico to attend college. She needed help, and someone helped her.
Read more
Be a Pro Bono Paralegal at this Year’s 4ALL (Virtual) Statewide Service Day!
Paralegal DivisionThe 15th Annual 4ALL (Virtual) Statewide Service Day will be held on Friday, March 4, 2022, from 11 a.m. to 7 p.m. The 4ALL Statewide Service Day is a pro bono program of the North Carolina Bar Foundation and held in conjunction with the North Carolina Bar Association. During 4ALL, North Carolina lawyers provide free legal answers, information, and resources to callers seeking information regarding North Carolina-related legal matters. This year’s event will be virtual, and it will provide an opportunity for paralegals to participate as call screeners.
Read more