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October 2022 — Bergen Bar Tax Bulletin, Vol. 38, No. 10

Author By J.G.Posted on

Written by: Theodore M. David

Current Items:                                                                                    

1) Hurricane Scammers   

2) Adjust Withholding?

3) Annual Turkey Tribute

1). September 28, 2022, was a nasty day for South Florida. What has become known as the largest and strongest hurricane ever to hit Florida made landfall over some really beautiful places like Captiva and Sanibel islands? In Naples, seawater, rainwater and sewer discharge made for an ugly glop they say may take years to remove before things can get back to normal. The losses are in the billions. If you have seen the pictures of a place like Fort Myers Beach, you know the extent of the damage that a nasty hurricane can do. Relief centers were set up almost immediately and neighbors trying to help neighbors were out amidst the devastation. Now I don’t know about your feelings about scammers, but I can guess you feel as I do. The IRS declared October 17-21 to be charity fraud alert week. It seems these lowlifes have been contacting people and fraudulently requesting money donations to help in the Florida relief. Organized charities lose about 5% of their annual donations every year to scammers. This is an international problem and IRS continues to work with global agencies on the issue. IRS says cybercrime is on the rise including attacks on charities, their supporters and beneficiaries. If you are thinking of making a donation to any charity, IRS encourages donors to verify a charity’s tax-exempt status at IRS.gov/TEOS before donating goods, services or money. Fake charities are part of the IRS’s dirty dozen tax scams for 2022. If apprehended, I would suggest taking these fine folks to some of the places that have been hardest hit by the hurricane and allowing neighbors who have lost everything to have a chat with them.

2). The Internal Revenue Service has suggested that taxpayers take a look at their withholding to make sure there will be no surprises during tax filing season in 2023. Changes in withholding will be treated as made during the entire tax year and should avoid any underestimation penalties. The IRS provides a tool at its website called the “tax withholding estimator,” which can help taxpayers determine if they have too much income tax withheld and how to make an adjustment to increase the cash in their own pocket. It will also guide taxpayers to increase withholding or make an estimated tax payment if necessary. According to IRS, about 70% of taxpayers withhold too much every year. This results in a refund which averages about $3000. For some people, this may be a forced savings plan, but it amounts to an interest-free loan to your favorite tax agency.

With regard to 2022 tax returns to be filed in 2023:

  • The standard deduction for married couples filing jointly for tax year 2022 is $25,900. For single taxpayers and married individuals filing separately $12,950, and for heads of households, $19,400
  • The personal exemption for tax year 2022 remains at 0, as it was for 2021
  • Marginal Rates: For tax year 2022, the top tax rate is 37% for individual single taxpayers with incomes greater than $539,900 ($647,850 for married couples filing jointly). The other six brackets are 35%, 32%, 24%, 22%, 12%, and the lowest rate is 10%.

There are new inflation-adjusted amounts that will apply to tax year 2023. The standard deduction for married couples will be $27,700. For single individuals and those filing married, filing separately $13,850 and for heads of household, $20,800. There will continue to be the seven tax brackets but there are increases for inflation at the breakpoints. View them in detail at IRS.gov.

 Thank God You’re Not a Turkey

Wouldn’t it be pleasant

To perhaps be a pheasant?

Or maybe a goose

Out on the loose.

But when leaves turn red,

You’d be filled with dread

If you were a turkey.

Why, if you were a turkey,

You’d be on the phone all day,

Talking with your lawyers,

Having bills to pay

To settle up the life jams,

Waiting for the roast yams.

So when it’s time to dine and sip,

Include this prayer upon your lip:

“Be grateful for all you see

And that a turkey, you will never be.

Thank God for birds* who don’t mind the loss,

When plucked and stuffed

And cooked in sauce.

*It may be time for a soybean alternative. Just ask any turkey what they think.

Be Thankful and Do Some Good

Questions or Comments should be sent to:

Theodore M. David, e-mail: [email protected].

USER ACCESS ROLE IN eCOURTS FOR ATTORNEYS’ STAFF EXPANDED TO eCOURTS FAMILY

Author By J.G.Posted on

The Judiciary in October 2021 announced the creation of a new eCourts user access role for attorneys’ staff using an independent user ID; see the October 1, 2021 Notice. Initially limited to Criminal eCourts, this user access role for attorneys’ staff was expanded in March 2022 to also include eCourts for Civil Law, General Equity, Special Civil Part, and Tax Court, as well as the eCourts Expungement System; see the March 24, 2022 Notice. This notice is to advise that this user access role for attorneys’ staff is being further expanded to eCourts Family effective September 30, 2022.

To acquire this user access, attorneys’ staff must first register via the Judiciary website at the self-registration portal. Once registered, the attorneys’ staff person must provide that new user ID to the attorney so that the attorney can associate the staff person’s account to the attorney’s bar ID. Once that has been done, the attorneys’ staff may electronically file documents, view the case jacket, and save and print documents using their user access without the need to use the attorney’s credentials.

Questions regarding this notice may be directed to the Superior Court Clerk’s Office at [email protected] or 609-421-6100.

/s/ Glenn A. Grant,

Administrative Director of the Courts

September 29, 2022

Notice – User Access Role in eCourts for Attorneys’ Staff Expanded to eCourts Family – as signed – 09-29-22

 

EARLY DISPOSITION COURT (EDC) – UPDATED AS OF 9/27/22

Author By J.G.Posted on

Early Disposition Court (EDC) is held on Tuesdays and Thursdays in Bergen County.  During the pandemic, we have continued to make this pre-indictment court a priority and carved out new protocols to effectuate case dispositions in a virtual manner.  With the elimination of social distancing, it has been determined that a return to in-person proceedings is now warranted.  Effective OCTOBER 3, 2022, all appearances from stakeholders and litigants will be required to be in person for both sessions (Tuesdays and Thursdays).

EDC Supplemental Information

This is a supplement and modification to the previously submitted announcement regarding EDC.  Effective 10/3/2022, ALL defendants, including those that are detained in the Bergen County Jail, will be present for their court appearances in EDC on Tuesdays and Thursdays.

Bergen Bar Tax Bulletin: Vol. 38, No. 9

Author By J.G.Posted on

Written by: Theodore M. David, Chair, Tax Law Committee

Current Items:

1) Fun Times at the FBI
2) IRA? Or Whatever You Call It

1) You may have noticed that no bar bulletin filled your inbox for June, July or August. I have dealt with the onslaught of my lawyer colleagues demanding answers to why I have been so lax. I have responded to each of them in a handwritten letter, including a fist full of sand as an explanation. During the summer, laziness is more contagious than the coronavirus. It starts with one ice-cold beer and before you know it, it’s September. Read More

Supreme Court to Lift Social Distancing and Mask Requirements for Jury Proceedings

Author By J.G.Posted on

In response to updated guidance from the Centers for Disease Control and Prevention (CDC), social distancing and masks will no longer be required for jury proceedings in New Jersey courtrooms.

The changes, announced in an order signed today by Chief Justice Stuart Rabner, go into effect Sept. 1. The order makes clear that face masks are still permitted in jury proceedings but not required. It also continues the process for all jurors to report virtually at first while providing trial judges the discretion to continue juror voir dire virtually or in person. Read More

Condemnation Commissions

Author By J.G.Posted on

Condemnation Commissioners

The Court is seeking to recruit attorneys who may be interested in serving as Condemnation Commissioners.  Judge Mizdol asks that anyone interested in a potential appointment, please send a letter of interest along with a resume directly to her chambers.

N.J.S.A. 20:3-12 governs the Appointment of Commissioners.

Commissioners shall be residents of the county in which any part of the property being condemned is located or, in the case of the commissioner who must be an attorney, be actively engaged in the practice of law in the county.

 

 

 

 

 

Family Division Reassignments

Author By J.G.Posted on

NOTICE TO THE BAR FAMILY DIVISION REASSIGNMENTS

Effective September 6, 2022, the Judicial assignments are as follows:

Dissolution (FM) Motions and Trials/ Post-Judgment – Motions and Plenary Hearings

Pre- Post-
Docket Nos. JUDGE Docket Nos.
01-25 Peter J. Melchionne, P.J.F.P. 01-05 Peter J. Melchionne, P.J.F.P.
26-55 James J. Guida, J.S.C. 06-10 James J. Guida, J.S.C.
56-70 Jane Gallina-Mecca, J.S.C. 11-15 Darren T. DiBiasi, J.S.C.
71-00 Darren T. DiBiasi, J.S.C. 16-25 Jane Gallina-Mecca, J.S.C.
26-40 Magali M. Francois, J.S.C.
41-55 Jaclyn Medina, J.S.C.
56-70 Mark T. Janeczko, J.S.C.
71-85 Nina C. Remson, J.S.C.
86-00 Michael Antoniewicz, J.S.C.

In addition, the Judges will hear the following matters:

Judge Francois (Room 152) Juvenile; Children in Court, Domestic Violence and Special Immigrant Juvenile matters Judge Janeczko (Room 108) Domestic Violence; Weapons Forfeiture
Judge Mecca (Room 336) Children in Court
Judge Medina (Room 338) Non-Dissolution and Special Immigrant Juvenile matters Judge Remson (Room 354) Non-Dissolution; Contempt
Judge Antoniewicz (Room 317) Domestic Violence; Children in Court Judge Mizdol, AJ (Room 426) Children in Court FC Summary Hearings

Read More

BERGEN BAR TAX BULLETIN – Vol. 38, No. 5

Author By J.G.Posted on

Written by: Theodore M. David, Chair, Tax Law Committee

Current Items:

1) How Far the FBAR?
2) IRS Stats
3) Where’s the Refund?

1) Unfortunately way too many Americans hide their assets overseas. That goes for individuals as well as corporations. It is a game played by the 1% you read about. In a very weak effort to control where exactly this stuff is to be found, IRS created the FBAR project. It requires taxpayers to file a form with the IRS with stiff penalties for those who get caught. Though I cannot confirm my belief, I think this is another example of IRS smoke and mirrors. Giving people the impression that they are in fact on top of this worldwide abuse. The IRS recently posted a reminder with regard to this form filing: A special reporting requirement applies to most people who have foreign bank or financial accounts. Often referred to as the FBAR requirement, it is separate from and in addition to any reporting required on either Schedule B or Form 8938.The FBAR requirement applies to anyone with an interest in, or signature or other authority over foreign financial accounts whose aggregate value exceeded $10,000 at any time during 2021. They must file electronically with the Treasury Department a Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Because of this threshold, the IRS encourages taxpayers with foreign assets, even relatively small ones, to check if this filing requirement applies to them. The form is only available through the BSA E-filing System website. Tied to the regular tax-filing due date, the deadline for filing the annual FBAR was generally April 18, 2022. But FinCEN is granting filers who missed the original deadline an automatic extension until Oct. 17, 2022. There is no need to request this extension. And for those who dodge reporting their “world wide “income another IRS warning: Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts. In most cases, affected taxpayers need to complete and attach Schedule B to their tax return. Part III of Schedule B asks about the existence of foreign accounts, such as bank and securities accounts, and usually requires U.S. citizens to report the country in which each account is located. So rest assured the problem is being addressed, sort of.
2) If you have read all of Shakespeare’s sonnets and looking for some really intriguing stuff to sink your teeth into nothing beats the IRS Data Book! The IRS has issued the Data Book detailing the agency’s activities during fiscal year 2021 (October 1, 2020 – September 30, 2021) as well as new information on recent audit data. In addition to describing work performed during the pandemic, the IRS Data Book comprises 33 tables describing a variety of IRS activities from returns processed, revenue collected and refunds issued to the number of examinations conducted and the amount of additional tax recommended as well as budget and personnel information. The Data Book provides point-in-time estimates of IRS activities as of September 2021. For additional context, the IRS also released a related, lengthier discussion on recent audit data.

3). So you filed your tax return and still haven’t gotten your refund. There’s no point asking your accountant about it, they have no clue. But IRS can in fact help. The Where’s My Refund? Online tool has been enhanced to allow taxpayers to check the status of their current tax year and two previous years’ refunds. They can select any of the three most recent tax years to check their refund status. They’ll need their Social Security number or ITIN, filing status and expected refund amount from the original filed tax return for the tax year they’re checking. Please direct your clients to Where’s My Refund? on IRS.gov for more information.

Questions or comments should be emailed to:  [email protected]

 

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