Insights

IRS Accused of Improper Targeting Based on Organizations’ Political Views

June 1, 2016      |      Christopher B. Best, Esq.   

The United States Court of Appeals for the Sixth Circuit rendered a strong decision recently, noting that no citizen should be targeted by an executive agency based on his or her political views. In 2010, the Treasury Department’s Inspector General for Tax Administration (“Inspector General”) published a report finding that the Internal Revenue Service (“IRS”) had developed irrelevant criteria and had been applying heightened scrutiny to certain organizations applying for tax-exempt status under IRC § 501(c). In the report, it was stated that the IRS had developed “Be on the Lookout” (“BOLO”) listings for organizations with specific names (e.g., “Tea Party,” “Patriots,” “9/12”) or policy positions. The report found that applicants who met the criteria of the BOLO listings would be sent to a “team of specialists” and applicants would then experience “significant delays and requests for unnecessary information.”...

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Properly Winding Up a Business Means Paying the Bills

April 26, 2016      |      Andrew C. Voorhees, Esq.   

Whether it is time to retire, sell a business or simply close its doors, there are steps that must be taken to comply with Ohio law. Ohio Revised Code § 1701.86 provides the framework for voluntarily dissolving a corporation. It lists the notices and certificates required by the State....

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Creditors: What You Should Know About Ohio’s Successor Liability Doctrine

April 26, 2016      |      Christopher B. Best, Esq.   

A business that dissolves without paying its bills may think it has escaped its obligation to repay creditors. However, under Ohio’s successor liability doctrine, a creditor may seek recovery from a new business that purchased assets from an old business if the new business did not follow proper formalities. It is important for creditors to know what a business would be liable for under the successor liability doctrine....

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What Might the 2016 Election Hold for the Future of the Affordable Care Act?

March 11, 2016

The U.S. presidential primary season is in full swing, and, as seen throughout the debates, the Patient Protection and Affordable Care Act of 2010 (ACA) is among the top domestic issues addressed by the presidential candidates as they seek to become the next Commander in Chief. Given the candidates' statements on the ACA, it seems clear that, regardless of which political party next occupies the White House, the ACA is in for some degree of change, whether small or sweeping. What is less clear is each candidate's vision of what exactly would replace the ACA. This article will examine how the candidates' recently stated views may impact the ACA during the next presidential term from the stance of an objective third-party....

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The Enforceability of "Evergreen Clauses"

February 11, 2016      |      Andrew C. Voorhees, Esq.   

An increasing presence in contractual transactions is the automatic renewal clause known as the "Evergreen Clause." An Evergreen Clause allows for an agreement to continue for a defined period if the existing agreement is not renegotiated or properly cancelled within a specified time. Evergreen Clauses can be found in both consumer and commercial contracts, including Residential Lease Agreements, Advertising Contracts, Gym Memberships, and many other service-based agreements. The question is whether Evergreen Clauses are enforceable, as their effect is to automatically bind a contracting party to an agreement beyond the original contract term....

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Is Your Municipality Ready for House Bill 5?

January 27, 2016      |      Jason A. Mosbaugh, Esq.   

While it may not have been on your mind as the clock struck midnight, the ball dropped and toasts were exchanged; the dawn of 2016 signals the dawn of a new era in Ohio Municipal Tax Policy. House Bill 5 became effective January 1, 2016....

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