May 15, 2022 marks the one year anniversary of the amendments to R. 4:86 requiring background screening for certain proposed guardians. Since the inception of the background screening requirement, Bergen County has filed in excess of 275 adult guardianship applications, with almost 50% requiring background screening for at least one proposed guardian.

The Bergen County Superior Court and the Bergen County Surrogate’s Court are experiencing difficulty with fingerprinting various proposed guardians, wherein the proposed guardian(s) fail to contact the Sheriff’s Department to schedule fingerprinting and/or fail to appear for their fingerprinting appointment(s) which were scheduled by the proposed guardian. This results in multiple adjournments to the detriment of the alleged incapacitated individual.

Follow up telephone calls or emails from the Court to proposed guardians with regard to same are met with a plethora of reasons as to why fingerprinting has not occurred. By way of example, and by no means an exhaustive list:

  • Proposed guardian was previously fingerprinted for another reason (ie. employment) and should not need to be fingerprinted
  • Proposed guardian works full time and cannot appear for fingerprinting during business hours
  • Proposed guardian is out of the country on business for several months
  • Proposed guardian refuses to provide Social Security Number required for background screening
  • Counsel failed to notify proposed guardian of requirement to be fingerprinted

At present, the Bergen Vicinage and the Bergen County Surrogate are both operating with a reduced staff and the continuous and repeated attempts to follow up with proposed guardians has been challenging, particularly when they are represented by counsel and should have been thoroughly advised as to the Court’s background screening policy.

We urge counsel to explain to proposed guardians that the requirement for background screening is mandated by the Administrative Office of the Courts, and failure to comply with the requirement in a timely manner will result in automatic disqualification of the proposed guardian.

Applications for adult guardianship that are not accompanied by Name/Address/Phone Number/Social Security Number/Date of Birth/and Email Address of proposed guardians will not be docketed until this information is provided.

Further, proposed guardians will be afforded sixty (60) days from the date of filing to complete background screening. Failure to do so will result in automatic disqualification of the proposed guardian(s) absent exigent circumstances. Notices will be sent to counsel and pro se litigants with signed Orders Fixing Hearing Date.

We ask that you recognize the seriousness of timely compliance in protecting the rights of Bergen County’s most vulnerable citizens and thank you in advance for your anticipated cooperation.

/s/ Bonnie J. Mizdol, A.J.S.C. and Surrogate Michael R. Dressler Bergen County

May 5, 2022

NOTICE TO THE BAR & PUBLIC

SUPREME COURT COMMITTEES – REQUEST FOR INDICATION OF INTEREST IN POSSIBLE APPOINTMENT

The Supreme Court seeks individuals with diverse areas of expertise, experiences, and perspectives interested in assisting the Judiciary through service on committees and other groups. The Court continues to prioritize inclusivity in the composition of its committees, including as to race, ethnicity, gender, sexual orientation, and all primary aspects of identity, as well as areas of legal practice, geography, and community involvement, in order to support robust discussion and comprehensive consideration of issues. Read More

Written by: Theodore M. David, Well Retired

Chair, Tax Law Committee

Current Items:
1) Can’t Pay Up?
2) Justice on Fire
3) Crowdfunding?

1). So you owe back taxes. Big deal. Work out an arrangement with IRS to pay up. We have fine lawyers who can help all over the state. The amount you’ll be allowed to keep out of your income is determined by using forms on the IRS website taking into consideration some standard allowances. These Collection Financial Standards are used to help determine a taxpayer’s ability to pay a delinquent tax liability. Allowable living expenses include those expenses that meet the necessary expense test. The necessary expense test is defined as expenses that are necessary to provide for a taxpayer’s (and his or her family’s) health and welfare and/or production of income. Read More

NOTICE TO THE BAR: COVID-19 — EXTENSION OF FILING DEADLINES FOR STATE TAX MATTERS TO CONCLUDE AS OF MAY 1, 2022 

The Supreme Court earlier extended the filing deadlines for certain tax matters in light of the COVID-19 emergency. The extension of deadlines for local property appeals has already concluded. The Court in the attached April 14, 2022 Order has concluded the COVID-19-related extensions of deadlines with regard to state tax appeals as of May 1, 2022 

Questions on this notice should be directed to Tax Court Clerk/Administrator Cheryl Ryan at (609) 815-2922, Option 1 or extension 54650. 

/s/ Glenn A. Grant 

Administrative Director of the Courts 

Dated: April 14, 2022 

SUPREME COURT OF NEW JERSEY 

In light of the public health emergency arising from the COVID-19 pandemic, the Supreme Court extended certain deadlines with regard to local property tax appeals and state tax appeals. The Court in its March 19, 2020 Order and subsequent orders extended such deadlines to the later of May 1, 2020 or 30 days following the conclusion of the State of Emergency declared under Executive Order 103. The Court cited as the basis for those extensions the COVID-19-related disruptions that prevented corporate and residential taxpayers from meeting filing deadlines in property tax appeals before the County Boards of Taxation and the New Jersey Tax Court. L. 2020, c. 35 concluded the extension of deadlines for local property tax appeals but did not address state tax matters. 

The circumstances that prompted the Court to extend filing deadlines have abated. Pursuant to Executive Order 244 (June 4, 2021) and Executive Order 292 (March 4, 2022), the COVID-19 public health emergency has concluded. Pandemic-related barriers no longer prevent New Jersey taxpayers from meeting filing deadlines. 

Accordingly, it is hereby ORDERED that effective immediately and until further order:

  1. The COVID-19-related extensions of deadlines with regard to state tax appeals are concluded as of May 1, 2022. 
  2. This Order supersedes any inconsistent provisions of the Court’s COVID-19 Omnibus and other Orders, including its March 19, 2020, April 6, 2020, and April 21, 2020 Orders.

For the Court, 

/s/ Stuart Rabner

Chief Justice 

Dated: April 14, 2022 

 

On April 6, 2022, I was honored to be installed as the 124th President of our Bergen County Bar Association along with my fellow officers, trustees, and Young Lawyers Division officers. We made history by electing the first Black attorney and person of color as the President of the Association. To be sworn in the presence of my family, friends, and colleagues by the first Black woman to ascend to the New Jersey Supreme Court, Justice Fabiana Pierre-Louis, and to have it occur the day before Judge Ketanji Brown Jackson was confirmed as the next Associate Justice of the United States Supreme Court feels like a magnificent turn of events. I am determined to ensure that this opportunity to lead our Association will be more than a surface-level diversity exercise – instead, building a model of the power that can result when inclusion is truly embraced at an institutional level. Read More

Dear BCBA Members:

As my term as President of the BCBA comes to an end, I wanted to reach out to all of you and thank you for the honor of serving as the 123rd President. The BCBA is a great organization and that is due to the members.

This was a transition year, as we moved forward out of the Covid pandemic. We were able to have several live events including the Diversity Dinner in the Summer and the Annual Dinner in the Fall. We then moved on to the Professional Dinner where we honored our oldest members and then had a successful Holiday Dinner. It was great to be able to mingle and socialize during these events. Read More

Law firms are flooding the Civil Division Office with telephone calls on the “day of” remote calendars asking for Zoom Links to be re-sent to addresses that have previously been verified and provided by the offending law firms in eCourts.

It appears that the reasons firms are asking for Zoom Links to be re-sent are internal to those law firms. By way of example:

  • The firm is using a general law firm email box to receive links and specific attorneys cannot access the general email box;
  • Information in eCourts is for a senior partner of the firm, but not the actual attorney within the firm handling the matter, and the Zoom Link has not been internally forwarded to the appearing attorney; or
  • eCourts lists the incorrect attorney.

In each instance, court staff are providing Zoom Links as instructed.

At present, the Bergen Vicinage is down fifty-one (51) staff and as you can well imagine, imposing another unnecessary step or interruption is challenging.

The Bergen County Bar Association has always risen to the occasion, and I ask for your cooperation now in ensuring that information provided by your firm is correct, that it is updated appropriately, when necessary, and that internal protocols be put in place to address this issue.

I thank you in advance for your anticipated cooperation.

/s/ Bonnie J. Mizdol, A.J.S.C.
Bergen County

 

REMINDER — JUNE 1st DEADLINE TO AVOID INELIGIBLE STATUS

This is a reminder that attorneys who have not yet completed their annual registration and payment for 2022 may still do so, with the additional payment of late fees, until June 1, 2022. Those attorneys who do not complete the process by Wednesday, June 1, 2022 may be declared ineligible to practice law in New Jersey by order of the Supreme Court upon publication of the 2022 New Jersey Lawyers’ Fund for Client Protection Ineligible List. This reminder about the June 1, 2022 date is also being provided to attorneys by automated calls and by email. Attorneys should register as soon as practicable before that date to avoid being declared ineligible to practice law in New Jersey. Read More

APPOINTMENT OF JAMES S. MCCANN AS A SPECIAL CIVIL PART OFFICER AND NEW SPECIAL CIVIL PART OFFICER ASSIGNMENTS FOR  VICINAGE 2, BERGEN COUNTY

NOTICE IS HEREBY GIVEN that, effective April 14, 2022, James S. McCann is appointed as a Special Civil Part Officer (SCPO) for Vicinage2, Bergen County. SCPO McCann will be responsible for wage and chattel executions according to the last two digits of docket numbers ending in 10-14 and 60-79 or as determined by the Civil Case Management Office.
Read More

Written by: Theodore M. David,

Chair, Tax Law Committee

 

Current Items:

1) Join the IRS?
2) A New Tax Page
3) Don’t Do It
4) IRS Raises Rates

1) I know there are lawyers out there who are building their practices or trying to stay afloat in these difficult virus filled times. I get emails every day with suggestions how to expand a lawyer’s business. They come in right alongside those who advocate a keto diet so I can be healthier I guess while I am busy expanding my business. And then of course there are plenty of invitations to join match up applications guaranteeing a future and active love life. And it’s nice to know that if all else fails, Amazon is also interested in hiring me. I guess the headhunters don’t get the idea that I’m not expanding my business, nor looking for a mate or in need of the premium diet suggestion or a new career putting packages on a conveyor belt so some goof ball can go into space. But for lawyers who are in fact civic minded and willing to volunteer… (And for those not familiar with that term it means not being paid, and for most of you I know you’re not gonna read any further) I won’t argue with you except to say if you are in fact interested in making an IRS connection then a recent notice by IRS asking for persons to serve on the Taxpayer Advocacy Panel may be of interest. TAP, as those who need that sort of alphabet soup, is a federal advisory committee that works to improve IRS services and taxpayer satisfaction. You can go to IRS.gov for more information and to begin the application process. But before you do perhaps you should read an Op Ed article written by Commissioner Chuck Rettig for Yahoo money where he notes that “the IRS is facing enormous challenges this filing season related to the pandemic and resource limitations.” Frankly, I think those members of the bar with that part of the practice would conclude that the IRS would probably file for bankruptcy protection if it could. That would give them some time to sort out the tons of yellowing letters and taxpayer documents sitting in piles somewhere. With 45 years of experience and having been a former IRS agent and IRS lawyer I would in fact volunteer but I’m scared to death to think that they would accept my humble application and actually ask me to do something. And I must confess that taking a job with Amazon on the conveyor belt has more attraction as I am sure I could use the exercise and perhaps I could go along on the next space flight with what’s his name. Wasn’t that guy on one of those space TV shows years ago in a tight spandex get up? BTW the Keto diet doesn’t give rules for calories. That’s a lot like the tax code.

2) Your car is ensconced in ice. Walking out your door poses the threat of real harm. You have read all of the novels you have piled up over the years. What to do next? It is time to get to a new special page on IRS.gov to provide the latest details and information affecting the 2022 filings season. A number of tax issues that took place in 2021 are addressed at the new page. It is designed to raise awareness about these issues and provide people with the latest timely information. According to the tax Commissioner this new page provides a “one-stop-shop” for the latest key information people and the tax community may need. The tax filing season started officially on January 24 and IRS says it has already sent out 4 million tax refunds amounting to $10 billion. I promise I will get to that page but I still have a few books like War and Peace and the collected works of Ernest Hemmingway to get to first.

3). If you need to be reminded that helping clients commit tax fraud is a crime spend a few minutes looking at the recently released cases brought by the tax division of the Department of Justice. One lady got three years in prison and one year of supervised release for filing fraudulent tax returns for her clients. Another preparer was banned from ever operating a tax-preparation service again. What hurts more is that courts will also determine that these unsavory characters are required to disgorge the fees they obtained by preparing false and fraudulent tax returns. In one case it amounted to $353,000 payable to the United States. The wheels of the Department of Justice turn very very slowly but as most practitioners will attest they eventually grind those caught up in the mechanism.

4) The party’s over. The IRS is raising the rate it charges on underpayments. For the second quarter of 2022 that rate will be 4%. That’s the same rate for individuals on overpayments that is on refunds the IRS doesn’t make in 45 days. But IRS interest rates still offer a financial bonanza for companies and individuals who know how to play the game. Frankly IRS does not require you to submit bona fide financial statements like a bank would before it lends you money. Many taxpayers use the IRS tax money for all host of things including lavish birthday parties, air-conditioned dog houses and all the rest. So long as they don’t encounter any of the stiff penalties, paying interest at 4% without having to disclose their financial wherewithal is a bargain. Needless to say the IRS being overwhelmed and undermanned has no chance in curbing this kind of activity. Some employers don’t show the existence of their employees until the very last quarter of the tax year thereby saving taxes by delaying payment to the end of the year.. They say a tax-deferred is a tax saved. The tax system counts on the honesty of taxpayers and their tax preparers and advisers. Any questions?

Questions or comments should be sent to:

E-mail: Tdavidlawyer@gmail.com