Berger Singerman LLP

“Honest Services” Fraud After Skilling
January 25, 2012
On November 16, 2011, the United States Court of Appeals for the Second Circuit issued an opinion vacating the conviction of Joseph Bruno on charges of honest services fraud in violation of 18 U.S.C. § 1346. United States v. Bruno, 2011 WL 5555611 (2d Cir. 2011). The Bruno case, which may have...

IRS Offshore Voluntary Disclosure Program Reopens
Michael R. Harris,Nick Jovanovich,Daniel D. Mielnicki,Marian Pearlman Nease,Sheldon S. Polish,William M. Shaheen,Alfredo R. Tamayo, January 25, 2012
On January 9, 2012, the Internal Revenue Service (“IRS”) announced the reopening of the Offshore Voluntary Disclosure Program (“OVDP”) as a way for U.S. taxpayers with undisclosed foreign accounts, assets and income to become compliant with U.S. tax law. The OVDP follows the...

Liability of the Qualifying Agent for the General Contractor
Jeffrey S. Wertman, January 18, 2012
Florida law imposes a requirement on a business organization engaged in general contracting to apply for a certificate of authority to conduct business through a “qualifying agent” or “qualifier.”