First and foremost, you always want to contact the police. Call them right away and do what they tell you to do. Second, call a tax lawyer and talk to them about your situation and do what they say. Any type of identity theft can turn your life upside down. It creates financial problems and can tarnish your credit history, not to mention the time, money, and patience it takes to resolve. Now fraudsters are targeting your tax refund!

Tax-related identity theft occurs when someone uses your Social Security number (SSN) to file a tax return claiming a fraudulent refund. Thieves frequently file early to avoid detection, and make off with your refund before you’ve had a chance to file. The IRS reports that tax identity theft is on the rise. So it’s important to understand the warning signs and know how to deal with tax identity theft when it occurs.

Warning Signs

Did you file your taxes only to have it rejected by the IRS because a return using your Social Security number was already accepted? Or, did the IRS send you a letter saying it identified a suspicious return using your personal information? These are signs that your tax identity may be in the hands of criminals. Other warning signs include:

• You owe additional taxes, refund offset, or have a collection action against you for a year you did not file a tax return.
• IRS indicates you received wages from an employer you can’t identify.
• Your state or federal benefits were reduced or cancelled because a government agency received information reporting an income change.

What to Do If You Are a Victim

If you’ve been the victim of tax identity theft, it’s important to act quickly to prevent any additional fraud from occurring. Unfortunately, your refunds will likely be delayed for an extended period while the IRS resolves the matter. A typical case can take about 180 days to complete.

Follow these steps to secure your personal information and any refund rightfully due from the IRS:

1. Identity Theft Affidavit with the IRS

If you did not receive a notice but believe you’ve been the victim of identity theft, contact the IRS Identity Protection Specialized Unit. You will also need to fill out the Identity Theft Affidavit.

2. Respond to Any IRS Notice

If the IRS receives a suspicious tax return filing, they may send a “5071C Letter” asking that you verify your identity. Typically, you can identify yourself over the phone or through the IRS’s Identity Verification Service website.

3. Report Fraud to Federal Trade Commission (FTC)

Complaints from taxpayers help the FTC detect larger patterns of fraud and abuse. The FTC has a web-based reporting form that asks a few questions about the fraud you suffered. It should only take a moment to complete, and your participation will assist with the creation of programs to fight tax identity fraud.

4. Contact Your State Tax Agency

Although criminals typically target your federal return, you will want to also contact your state tax agency to the report income tax fraud. Call either the state’s tax hotline or go to their website and find the fraud reporting procedures. Some states require you to fill out a form to mail.

5. Place a Fraud Alert on Your Credit Record

Call one of the nationwide credit reporting companies, such as Equifax, Experian or TransUnion. Ask for a fraud alert to be placed on your credit report. The company you call is required to contact the other two credit agencies so they will put the fraud alerts on their files too. An initial alert is good for 90 days. Taking this step makes it hard for someone to fraudulently open new accounts in your name.

6. Contact your Financial Institutions

When someone has enough of your personal information to file a tax return, they may be able to access your bank accounts. Contact your bank and other financial institutions to have a fraud alert placed on your account.

Free Consultation with a Tax Identity Theft Lawyer

It’s not a matter of if, it’s a matter of when. Legal problems come to everyone. Whether it’s your son who gets in a car wreck, your uncle who loses his job and needs to file for bankruptcy, your sister’s brother who’s getting divorced, or a grandparent that passes away without a will -all of us have legal issues and questions that arise. So when you need help regarding identity theft, call Ascent Law for your free consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/tax-identity-theft/

from
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Unlike corporations, small businesses and partnerships without solid succession plans often fail when the owner or a senior-level partner retires, becomes incapacitated or dies. Problems also can arise when partners no longer get along and decide to part ways.

Proper succession planning is essential for family businesses in particular, which will have to either identify family members who are qualified for leadership positions or consider other contingencies beyond the family. 

Planning early, basing decisions solely on business needs and revisiting the plan as conditions change are the keys to a successful hand-off. You may also benefit from the counsel of a skilled small business attorney.

Steps for Developing a Succession Plan

There are several different strategies and options for succession planning. The following five general steps for developing a plan provide a good road map for the process:

1. Choose Your Successor – Start by looking within the organization, examining employees who may have the right leadership skills. Family businesses may benefit from impartial third-party consultants, given the emotional aspects of choosing among family members. This should begin at least 15 years prior to a planned retirement.
2. Develop a Formal Training Program – First, identify critical functions of the company and then have your successor work in each of these areas. It’s not enough for your successor to understand the executive duties alone, since he or she needs to understand the breadth and depth of the organization. You may also have to allow your successor to make some mistakes along the way.
3. Set a Timetable – Determine how and when control of the company will be shifted to your successor. Ease your successor into the position and avoid the impulse to routinely overrule his or her decisions during this transition phase.
4. Plan Your Own Retirement – This may not seem related, but it’s important for departing officers to prepare for their departure and plan the next chapter of their lives. This also will make it easier for you to let go and for your successor to fully take the reins.
5. Execute the Succession Plan – If you have made the proper preparations, this should be as simple as handing over the company and stepping aside. Businesses whose owners install their successor during their lifetime typically have a much smoother transition to the new principal.

Succession Planning Strategies

We usually think of a business owner simply handing over the reins to a new owner or principal when we think of succession planning. But there are several different financial options for business owners who would like their organization to survive beyond their own tenure. Below are six such strategies for succession planning:

1. Selling Your Business Interest – You may choose to sell your business interest outright in return for cash or other assets. Most partners or company officers have the option of selling before they retire, at retirement, at death or at any time in between. You may have to pay capital gains tax if you sell before your death.
2. Transferring Business Interest with Buy-Sell Agreement – This is a legal contract that arranges the sale of your business interest in advance, to be enacted at a predetermined event such as retirement, divorce, disability or death. The buyer is obligated to purchase your interest at fair market value at the time of the triggering event.
3. Granter Retained Annuity Trusts or Unitrusts – GRATs and GRUTs are irrevocable trusts to which you transfer assets while still obtaining an income for a given period of time. At the end of this period or upon your death, the assets in the trust go to the other trust beneficiaries. This is considered to be a quite sophisticated succession tool.
4. Private Annuities – This is the sale of property in exchange for regular payments to you for the rest of your life. Ownership of the business is transferred to family members or another buyer, who promises to make periodic payments until your death (and sometimes for the life of a surviving spouse). This allows you to avoid gift or estate taxes.
5. Self-Canceling Installment Notes – SCINs allow owners to transfer a business to a buyer in exchange for a promissory note, requiring the buyer to make a series of payments. The remaining payments are canceled upon the seller’s death.
6. Family Limited Partnerships – This can help when transferring business interests to family members. You first establish a partnership with general and limited partnership interests, then transfer the business to the partnership. Over time, you may gift your business interest to family members.

Free Consultation with a Business Lawyer

When you need help with succession planning for your business, call Ascent Law for your free consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/business-succession-planning/

from
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Income Tax: Fraud vs. Negligence

The IRS estimates that only a small percentage of tax crime convictions, representing less than one percent of taxpayers, occur in a year. Yet the IRS also estimates that 17 percent of taxpayers fail to comply with the tax code in some way. It is individual taxpayers, rather than corporations, that commit 75 percent of income tax fraud. But are all violations of the tax code fraud?

Below are some definitions and ways in which the IRS attempts to distinguish between income tax fraud and negligence.

Income tax fraud is the willful attempt to evade tax law or defraud the IRS. Tax fraud occurs when a person or a company does any of the following:

Intentionally fails to file a income tax return

Willfully fails to pay taxes due

Intentionally fails to report all income received

Makes fraudulent or false claims

Prepares and files a false return

The IRS understands that the tax code is a complex set of regulations and rules that are difficult for most people to decipher. When careless errors occur, if signs of fraud are absent, the IRS will usually assume that it was an honest mistake rather than the willful evasion of the tax code. In this circumstance, the tax auditor will usually consider it a mistake that is attributable to negligence. Although unintentional, the IRS may still fine the taxpayer a penalty of 20 percent of the underpayment.

The IRS can usually distinguish when an error is the result of negligence or the willful evasion of the tax law. Tax auditors look for common types of suspicious and fraudulent activity, such as:

Overstatement of deductions and exemptions

Falsification of documents

Concealment or transfer of income

Keeping two sets of financial ledgers

Falsifying personal expenses as business expenses

Using a false Social Security number

Claiming an exemption for a nonexistent dependent, such as a child

Willfully underreporting income

Service workers paid mostly in cash and self-employed taxpayers running cash-based businesses have been identified as the taxpayers committing most of the tax fraud because it is easy to underreport cash income. Restaurant and clothing storeowners, car dealers, salespeople, doctors, lawyers, accountants, and hairdressers were ranked as the top offenders in a government study of income tax fraud. Service workers, such as restaurant servers, mechanics, and handymen, also commonly underreport cash income.

IRS Criminal Investigation into Income Tax Fraud

The IRS conducts investigations into alleged violations of the tax code through the IRS Criminal Investigation (CI), the law enforcement branch of the agency. CI agents investigate tax crimes, money laundering, and Bank Secrecy Act violations. Investigators use sophisticated methods to uncover computer information protected by encryption, passwords, and other barriers.

Because the tax system relies on “voluntary compliance,” or the self-assessment of the taxes owed, the IRS attempts to discourage violations by publicizing convictions, seeking prison time for offenders, and by assessing fines, civil taxes, and penalties.

Penalties for Income Tax Fraud

A taxpayer that willfully attempts to evade paying income taxes is subject to criminal and civil penalties. The type of fraud will determine the applicable penalty. The following are some examples of possible punishments for specific types of tax fraud:

Attempt to evade or defeat paying taxes: Upon conviction, the taxpayer is guilty of a felony and is subject to other penalties allowed by law, in addition to (1) imprisonment for no more than 5 years, (2) a fine of not more than $250,000 for individuals or $500,000 for corporations, or (3) both penalties, plus the cost of prosecution (26 USC 7201).

Fraud and false statements: Upon conviction, the taxpayer is guilty of a felony and is subject to (1) imprisonment for no more than 3 years, (2) a fine of not more than $250,000 for individuals or $500,000 for corporations, or (3) both penalties, plus the cost of prosecution (26 USC 7206(1)).

Willful failure to file a return, supply information, or pay tax at the time or times required by law. This includes the failure to pay estimated tax or a final tax, and the failure to make a return, keep records, or supply information. Upon conviction, the taxpayer is guilty of a misdemeanor and is subject to other penalties allowed by law, in addition to (1) imprisonment for no more than 1 year, (2) a fine of not more than $100,000 for individuals or $200,000 for corporations, or (3) both penalties, plus the cost of prosecution (26 USC 7203).

Free Consultation with a Tax Attorney

If you are being accused or income tax fraud or need help with an IRS or Utah State tax matter, please call Ascent Law for your free consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/income-tax-fraud/

from
https://bestutahattorneys.tumblr.com/post/182927775059

In Utah, there are certain formulas that judges use to calculate how much child support is owed by one parent to another after a divorce. Typically, judges and court commissioners will follow the child support guidelines; however, they can deviate from those guidelines. If you feel as though your case may be an exception to the rule, you have the ability to inform the judge of special circumstances.

Examples of situations where child support may need to be more than what the guidelines suggest may include the following: You have a child with special needs. If a child is disabled or has special needs that require additional care or medical treatment, state-recommended child support amounts may not be enough to provide proper care for your child. Increased support may also be needed to maintain a child’s particular passion for an interest such as a musical instrument or membership in a sport’s team.
Your spouse earns considerably more than you do. If you have primary custody of your children, but your child’s other parent makes a significant amount more than you do, a judge may require the noncustodial parent to pay more than the state’s recommendation. This can also apply if the child’s noncustodial parent has a substantial amount of assets, or if their job provides special compensation measures such as company-provided cars or housing.

Conversely, situations exist where a parent may be required to pay less than what is typically required, including: A noncustodial parent does not have adequate funds. Sometimes a parent has experienced a change in their income level and is no longer able to pay the same amount of child support. In this case, a judge or court commissioner may reexamine the total child support required and lower it to a manageable amount.

The state’s guideline requires an excess of the child’s situation. If a noncustodial parent earns a salary that is greatly above the average person’s income, the state-guided formulas may require a payment of more than what is needed. In this case, the court may lower child support payments to a reasonable amount for the parents’ and child’s circumstances.

Make Sure You Get a Prenup

In recent years, there has been a notable increase in the number of empty-nesters and retirees who’ve gotten divorced. It makes perfect sense not to spend your golden years in a broken relationship, but once you’ve found a new relationship, you should bear in mind that it too could break.
Here are few points to consider:

The impact of your divorce on your finances — Getting your freedom was great, but it probably came at a cost. For many grey divorcées, that means less in the retirement fund and long-term alimony payments. A prenuptial agreement can secure your remaining wealth against the possibility of another divorce.

Your desire to leave a legacy for your children — Who gets your wealth if you pass away unexpectedly? Unless you’ve planned explicitly — with a will, a living trust or a prenuptial agreement — your new spouse might inherit much of the wealth you’d rather pass to your children. Then when your spouse dies, your children could be totally shut out.

None of us is getting any younger — With age comes infirmity, and sudden disabling injuries or illnesses are more likely. A prenup can spell out how you are going to deal with long-term care issues.

Of course, many seniors will decide that once through the divorce mill is enough. So, rather than getting married, they’ll simply cohabitate. But it still helps to put forth a clear, explicit statement of the relationship in a cohabitation agreement.

Free Consultation with Child Support Lawyer

If you have a question about child support or if you need to collect back child support, please call Ascent Law at (801) 676-5506. We will help you.

from Michael Anderson https://www.ascentlawfirm.com/child-support-amounts/

from
https://bestutahattorneys.tumblr.com/post/182911779059

Obviously, paying your taxes plays a large role in avoiding tax problems. I’ve seen this as an International Tax Attorney, but I also know that you may be in a situation where you can’t pay your taxes. We can help you with that. However, making tax payments isn’t always as simple as writing a check. In addition to basics on how to pay your taxes, below, you’ll find resources on getting an extension of time to pay and working out an installment agreement with the IRS if you cannot pay all that you owe at one time.

There are more ways to pay your taxes now than ever before. You can address your tax liability by filing and paying electronically or by sending a check or money order made out to “United States Treasury.” You can pay in full or seek a repayment plan, sending payment in whatever amount you are able and can agree upon with the Internal Revenue Service (IRS.)

In some circumstances it can be advisable to pay your tax liability in full by taking a loan, such as a home equity loan from a financial institute or by paying with a credit card. This may be wise since unpaid taxes are subject to interest that is compounded daily, as well as incurring a monthly late payment penalty. This means paying in full can minimize the amount of interest and penalties that accrue and reduce the overall expense. Interest rates charged by banks are usually lower than the combination of interest and penalties charged by the IRS.

Where an installment agreement is necessary you can choose to make installment payments by direct debit from your bank account, by payroll deduction from your employer, or by a regular installment agreement. Payment amounts are based on your ability to pay and should be an amount that can be maintained over the lifetime of the installment agreement.

What About Penalties and Interest?

When a taxpayer owes money to the IRS and cannot pay immediately there are significant penalties and interest that apply to the amounts owed. The interest rate owed on unpaid taxes varies from 4-9% generally, which may be lower than some bank interest rates, but the penalty for filing taxes late is generally 5% per month up to 25% of the total tax liability. Late payments incur a penalty of ½ of 1% per month, up to 25% of the unpaid amount due.

There are some exceptions to these penalties and if the taxpayer can demonstrate that one of several conditions exists the IRS may waive some or all of the penalties. Exceptions may be made where a serious illness, death in the family, or loss of records due to a natural disaster frustrate a taxpayer’s ability to pay in a timely fashion.

Can You Appeal?

The IRS has an appeals system for taxpayers who don’t agree with the results of their tax return or other adjustments made to their tax liability. If you have dealt with an IRS employee and disagree with their findings you can request a meeting with their supervisor. If this meeting does not produce a satisfactory agreement or if the examination was conducted through correspondence you may then request a conference with an appeals officer.

Appeals conferences are informal meetings. You may represent yourself or seek the assistance of an attorney, a certified public accountant, or an individual enrolled to practice before the IRS. If you don’t reach an agreement with the appeals officer some actions can be appealed in the courts.

Free Consultation with a Utah Tax Attorney

If you are here, you probably have a tax law issue you need help with, call Ascent Law for your free tax law consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/paying-your-taxes/

from
https://bestutahattorneys.tumblr.com/post/182904660654

To patent an invention, an applicant must complete and file a patent application with the U.S. Patent and Trademark Office (USPTO). The USPTO examines applications, and administers and keeps a record patents and trademarks it has issued.

Before filing for a patent, the applicant should conduct a preliminary patent search to determine whether “prior art” — similar developments related to the invention — will disqualify the claim. Because patent applications are complex, the assistance of a patent attorney may be necessary.

Non-provisional patent applications include the following documents:The specification is a full, clear, concise, and exact written description of the invention and the process of creating and using it. The description should enable a skilled person in the field of the invention to make and use the invention without the need to conduct extensive experimentation. A specification should not be vague or keep certain aspects of the invention a secret. If the invention improves upon an existing invention, the specification should only describe the specific improvement to the invention, unless a certain aspect of the previous invention relates to the improvement.

The specification section includes the following parts:Title of the Invention: The title of the invention should be short, specific, and accurate. Background of the Invention: This section should include a description of the field in which the invention is part of and references to prior inventions and any problems with the other inventions. Brief Summary of the Invention: This summary should include a descriptive overview of the invention, advantages of the invention, and a description of how the invention solves a previous problem.

Brief Description of the Several Views of the Drawing: This section should list the figures by number and should include a very brief description of each. Common terms used to describe the view of the drawing include perspective, sectional, cut-away, detail, exploded, and elevation.
Detailed Description of the Invention: The detailed description should be concise and complete, and should describe how to use and distinguish it from other inventions. The “best mode” of how to create the invention must be part of the description. A description of each of the drawings is also included in this section.

The claim or claims section identifies the scope of protection the patent will receive. Ultimately, the claim or claims will define a patent holder’s right to exclude others from using, making, or selling the item. Therefore, the wording in the claim or claims should be distinct and clear enough to define the extent of protection.

Remember You Need Patent Drawings

An application must include drawings if they are necessary to explain the invention. Drawings will provide a detailed understanding of the invention and must illustrate each feature of the invention as specified in the claims. The failure to include drawings may result in an incomplete application.

The USPTO allows applicants to file applications by mail or electronically.
For mail-in applications: All documents should be typewritten or produced by a mechanical printer in permanent black ink on one side of the paper. The applicant should make copies of each page of the application. If requesting a receipt, a self-addressed postcard should detail every page submitted and should include the name of the invention, the inventor’s name, and the filing date. The application should include a Fee Transmittal Form and the applicable filing fee.

The USPTO also allows applicants to submit documents online through the EFS-Web. Applicants, therefore, can submit an application from anywhere an Internet connection is available. Prior to submission, the applicant must convert the documents into standard PDF format. Upon completion, the system generates an electronic receipt.

After the USPTO receives a patent application, an examiner will evaluate the application. The examiner will determine whether the invention is patentable and whether the application uses the proper format and language. In most cases, a patent application is not approved based on its initial filings. More commonly, the patent examiner and the applicant will engage in written and verbal communication about the scope of the patent. If the examiner rejects the patent application, the applicant can amend and resubmit the application. A final rejection, however, will limit the applicants reply. The process takes between one to three years.

Free Consultation with an IP Lawyer

If you are here, you probably have an IP issue you need help with, call Ascent Law for your free intellectual property law consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/patent-applications/

from
https://bestutahattorneys.tumblr.com/post/182889287174

The short answer is yes – you can. You may not though – it really depends on the situation and what happened. Let’s say you forgot to pay your taxes one year. Then one year turned into several years. You don’t have the money to pay what you owe, and now you’re wondering if you can go to jail for not paying taxes.

You can go to jail for not filing your taxes. You can go to jail for lying on your return. But you can’t go to jail for not having enough money to pay your taxes. To better understand these distinctions, let’s take a closer look at when you risk jail time for failing to pay your taxes.

Making an honest mistake on your tax return will not land you in prison. For that matter, most tax liability is civil not criminal. If you’re audited and it turns out you owe, a civil judgment is placed against you to collect the remaining money.

You can only go to jail if criminal charges are filed against you, and you are prosecuted and sentenced in a criminal proceeding. The most common tax crimes are tax fraud and tax evasion. Tax evasion occurs when you use illegal methods to avoid taxes. Claiming more children than you have is an example of a fraudulent action. Tax fraud involves an intentionally trying to deceive the IRS. This is different than a taxpayer being confused by the tax form and placing numbers in the wrong line.

What Leads to Jail

The IRS is much more forgiving with people who can’t pay as opposed to non-filers who don’t pay. So late filing penalties are much higher than late payment penalties. The IRS will not put you in jail for not being able to pay your taxes if you file your return. The following actions will land you in jail for one to three years:

• Tax Evasion: Any action taken to evade the assessment of a tax, such as filing a fraudulent return, can land you in prison for 5 years.

• Failure to File a Return: Failing to file a return can land you in jail for one year, for each year you didn’t file.

• Helping Someone Evade Taxes: Helping someone else get out of paying their taxes can carry a three to 5 year prison sentence depending on what action is alleged.

Statute of Limitations

If the government is going to file criminal charges against you for failing to pay your taxes, it needs to act fast. Depending on the exact nature of the alleged wrongdoing, criminal charges must be brought within three to six years of the violation.

Remember, the clock doesn’t start running until you file your return. For example, if you owe the IRS money on a 10-year past due return you never filed, you can still be criminally charged with tax evasion. However, if you filed a return 10-years ago but never paid the associated taxes, you cannot be criminally charged.

Get a Payment Plan

If you owe more in taxes than you can afford to pay, you have better options than simply not paying. We can help you with this.

• Individual Installment Agreement: If you owe less than $50,000 in tax, interest and penalties combined, you can set up a plan that allows you to pay down over time, with regular monthly payments. If you owe more than $50,000, you can still arrange an installment agreement, there’s just more paperwork involved. You’ll need to provide the IRS with detailed information on your assets, such as real estate and investment accounts, as well as household expenses.

• Offer In Compromise: This is an agreement between you and the IRS to settle your tax liability for less than the full amount owed. It’s generally not an option when the IRS thinks you are able to pay down your debt through a payment plan. This analysis is known as establishing your reasonable collection potential.

Free Initial Consultation with a Tax Lawyer

When you need help with a tax matter – even if it’s a criminal tax matter – call Ascent Law for your free consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/can-you-go-to-jail-for-not-paying-your-taxes/

from
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Sampling music is the act of reusing a portion of another sound recording. Whether unique percussion combinations or distinguishable guitar riffs, many musicians sample other’s music. Even though many peole know that I am an MLM Lawyer, I also enjoy helping people with music and producing music. Without obtaining permission from the original musician or owner of the rights to the music, many of these musicians face legal trouble, such as injunctions to not use the sample or even money damages. Obtaining permission for music sampling can be tedious, but will save you from legal action you could face if you sample without permission. Here are some tips to obtain permission before sampling music.

Sample Clearance

“Sample clearance” refers to the process of getting permission from the owners of the copyrighted music. Sampling music requires two sample clearances:
• Clearance from the copyright owner of the SONG — typically the music publisher
• Clearance from the copyright owner of the MASTER RECORDING — typically the recording company

Find the Publisher

In order to get these sample clearances, you will first need to find the copyright owners of the song and master recording. The music publisher is typically the easiest to find; so, start there. Performing rights organizations, like Broadcast Music Incorporated (BMI) or the American Society of Composers, Authors, and Publishers (ASCAP), collect money for public performances of artists’ music. Therefore, these organizations are a good place to locate the publisher.

Once you’re on these websites, use the search database to find the source song of the music you are sampling. If you are unable to find the song on the websites, try calling the individual organizations and ask for the song indexing department. Then, once you have the source, contact that source to ask for clearance for sampling the source music. Keep in mind that some publishers have policies against granting sampling permission.
A lot of publishers refuse to grant sampling clearance to artists that they’ve never heard of or do not know. If you can offer to pay them upfront and show your ability to pay, they may be more inclined to speak to you.

Find the Owner

After you have obtained sample clearance from the music publisher, you must obtain sample clearance from the owner of the master recording. Here are some tips to help you find that owner:
• Ask the publisher
• Ask the record company that releases the source music. You can check online record stores or the Phonolog directory at local record stores.

Finding the master recording owner can be difficult. Once you think you’re on the right track, you may find that the record company sold their copyright to someone else, or that the rights to the song have reverted back to the original artist. There are sampling consultants that you can pay to help you through the sample clearance process, should you have trouble. Although experienced sampling consultants can be expensive, in the end, they can save you time and money. These consultants are familiar with the procedures, costs, and the people at the publishing companies who grant license rights. It is important to plan ahead and leave yourself alternatives in case your sample clearance is rejected. Obtaining permission for sampling can be a very long process, taking months or more. Don’t forget that a lot of copyright owners have a no-sampling policy. If the music you were planning on sampling has a no-sampling policy, there will be no way to get permission to sample. It is wise to plan ahead and have alternatives in mind, in case your clearance is denied and you can’t use it.

Recreate the Music Sample

Many artists re-record the music they want to use, instead of using the pre-recorded master. This means that the artist actually plays and records the music to sound exactly like the original one they want to sample. According to copyright law, infringement only occurs when the original master recording is used, but not when the sound is mimicked and re-recorded. This is a great solution if you cannot obtain sample clearance from the owner of the master recording. You still need permission from the music publisher, because the song itself is copyrighted. However, you do not need clearance from the owner of the master recording.

Some copyright owners want their music to be sampled; so, they encourage music sampling. These are good samples to find and use, since the process will be less tedious and surely fruitful.

If the artist still has some control over what sampling is cleared, you may have better luck contacting the artist directly. This is especially true when the copyright owners of the master recording and the publisher are not helpful.

Free Consultation with a Utah Trademark Lawyer

If you are here, you probably have a trademark issue you need help with, call Ascent Law for your free intellectual property law consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/sampling-music/

from
https://bestutahattorneys.tumblr.com/post/182865811109

The first step in filing your taxes is determining your tax filing status. Generally, your marital status on the last day of the year determines your status for the entire year. If you’re unmarried, or legally separated from your spouse under a divorce or separate maintenance decree and you don’t qualify for another status, your filing status is single.

However, your status isn’t just limited to whether you’re married. After all, the IRS allows the following five statuses:
1. Single
2. Married filing jointly
3. Married filing separately
4. Qualifying widow(er) with dependent child
5. Head of household
Depending on which status you qualify for, you could be eligible for certain deductions and credits to reduce your tax exposure. Below is an overview of information to help in determining your tax filing status.

Marriage Filing Status

If you’re married by the last day of the year, you and your spouse may file joint or separate returns. However, if you’re legally separated from your spouse on the last day of the year, even though married for the rest of the year, you’re still considered single for tax purposes.

If you experienced the unfortunate death of your spouse in the current tax year, you can still file a joint return with that spouse, so long as you haven’t remarried before the end of the year. However, the current year would be the last year for which you may file a joint return with that spouse.

When it comes to determining your marriage status, the IRS relies on the laws of your state governing marriage and separation or divorce.

Do You Have a Dependent Child?

If your spouse died during the previous two years, you may be able to file as a qualifying widow or widower. To do this, you must meet all four of the following requirements:
1. You were entitled to file a joint return with your spouse in the year he or she died (it doesn’t matter whether you actually filed a joint return);
2. You didn’t remarry before the end of the current tax year;
3. You have a child, stepchild, adopted child, or foster child for whom you can claim a dependency exemption; and
4. You paid more than half the cost of keeping up a home that was the main home for you and that child, for the whole year.

More detailed information on each filing status can be found in IRS Publication 501, Exemptions, Standard Deduction, and Filing Information.

To qualify for head of household status, you typically must be unmarried and not entitled to file as a qualifying widow or widower with a dependent child. You must also have provided more than half the cost of maintaining your home as the main household for a qualifying person.

You may also qualify for head of household status if you, though married, file a separate return, your spouse has not lived in your home during the last six months of the tax year, and you provided more than half the cost of maintaining your home as the main household for a qualifying child for more than one half of the tax year.

Free Consultation with a Tax Lawyer

When you need legal help with a tax matter, call Ascent Law for your free tax law consultation (801) 676-5506. We want to help you.

from Michael Anderson https://www.ascentlawfirm.com/tax-filing-status/

from
https://bestutahattorneys.tumblr.com/post/182859169979

In an uncommon ruling, the Supreme Court of the State of Utah affirmed a lower court ruling to set aside a prenuptial agreement entered into between a couple not living in Utah. The ruling allowed the plaintiff to pursue divorce relief without the stipulated protections offered by the prenuptial agreement.

For many reasons, a prenuptial agreement is a good idea. Our firm provides guidance and experienced legal support drafting tight but fair prenuptial agreements for clients. Prenuptial agreements identify assets considered separate property and provide structure for future discussion if the marriage relationship breaks down. Such agreements address other points as well, including: (1) Identification of debt, alimony and tax liabilities; (2) Protection of your business assets; (3) protection and preservation of assets for children of a previous marriage; and (4) agreed upon care for parents or other dependents.

In the case of Petrakis v Petrakis, Peter Petrakis presented his bride-to-be with a prenuptial agreement six weeks prior to their wedding in 1998. The agreement stated Mr. Petrakis would retain all assets acquired during the marriage. Ms. Petrakis would be paid $25,000 for each year they were married.

Until four days before the wedding Ms. Petrakis refused to sign the prenuptial agreement. In the shadow of the altar, Mr. Petrakis reportedly stated he would tear up the agreement if the couple had children, after which the agreement was signed. When the couple had children, Mr. Petrakis reneged on his oral promise to destroy the document.

Now worth approximately $20 million, the Supreme Court ruled Mr. Petrakis fraudulently induced Ms. Petrakis to execute the agreement and ruled in her favor.

The quality of a prenuptial agreement is clear when it is challenged in court. If interested in creating a solid prenuptial agreement, talk to my firm for experienced legal help.

Tell Your Kids The Truth During Divorce

When it comes to approaching the issue of divorce with your children, honesty is always the best policy. Of course, there are some caveats to mention, but you should never feel as though you must lie to your kids about what is happening during the divorce process. In fact, doing so could cause trust issues that will last a long time.

Instead, the following are a few tips that will help you to maintain good, open communication with your children as your divorce proceeds:

• Avoid sharing any inappropriate information: Just because you should be honest with your children does not mean you need to tell them anything inappropriate or that they don’t need to know. They either will not understand what you are telling them or it will cause them to resent you. It’s better to keep the grisly details of your divorce to yourself.

• Make sure your kids know they are not to blame: Your children should know they have no blame at all in the divorce. You can be honest (to an extent) about the reasons why you and your spouse are getting a divorce. Telling them that you “grew apart” or “no longer love each other” is appropriate and may be true, even when there’s lot more to the divorce.

• Avoid venting to your children: Again, honesty is not the same as sharing everything. You should not vent to your children or attempt to use them as your therapist — this is unhealthy and places a burden on them they are not prepared to handle. Save your complaints and your venting for your attorney, your actual therapist or your trusted friends and relatives.

Prenuptial Agreement Lawyer Free Consultation

When you need legal help on a prenuptial agreement, call Ascent Law at (801) 676-5506. We will help you.

from Michael Anderson https://www.ascentlawfirm.com/fraudulent-prenuptial-agreement/

from
https://bestutahattorneys.tumblr.com/post/182843270829