Commercial Law

'Parallel proceedings' is a term with which white-collar criminal defense lawyers and in-house counsel are very familiar. It describes the private civil actions that often are concurrently filed when a criminal investigation or charges are disclosed. The civil impact of criminal investigations and prosecutions begin and continue long after resolution of the criminal case. Indeed, once the corporation's alleged fraudulent actions or resulting settlement become public knowledge, often it is only a matter of time before an action is filed against its officers and directors.

Most attorneys involved in the investigation or defense of complex business crimes will turn to private investigators to assist them in developing the facts. Given the breadth and nature of many modern criminal investigations, the use of private investigators is almost becoming a necessity. Yet many basic rules governing their use are unclear or in flux, especially when it comes to monitoring or gathering electronic information.

In the first part of this article, the author discussed the availability of relief for a taxpayer from liability for tax on a joint return that results from his or her spouse's errors or omissions, focusing on the equitable catch-all provided in IRC ' 6015(f). In December 2006, Congress amended the statute explicitly to provide for Tax Court review of IRS determinations not to grant relief under ' 6015(f). Now, the author considers how the Tax Court evaluates these claims in relation to the position of the IRS.

The Miami girl group Expos' ruled the charts in the 1980s, turning out a multiplatinum album and numerous hits, including the No. 1 single, 'Seasons Change.' But some things never change. Turmoil with management roiled the group during its hey-day, and rancor has returned now that the trio is on a popular reunion tour, riding high on 1980s dance nostalgia. The singers have been sued to stop using the name Expos' after breaking with promoters in August, just months before the music group's trademark licensing agreement was set to expire.

Part One of this article discussed releases and covenants not to sue, the issues raised by the OWBPA (Older Workers Benefits Protection Act) and EEOC Regulations, and Thomforde v. International Business Machines, 406 F.3d 500 (8th Cir. 2005). The conclusion herein discusses the Syverson case and considerations for employers in preparing releases. Syverson v. International Business Machines, 461 F.3d 1147 (9th Cir. 2006).

It is well settled that the company may not transfer the employee against her wishes to another job or force her to take a leave of absence. This rule was stated clearly by the Supreme Court in International Union, United Automobile, Aerospace and Agricultural Implement Workers of America v. Johnson Controls, Inc. So what to do?

The majority of employers know that employment discrimination based on gender is illegal. Many employers, however, are unaware that discrimination based on stereotypical views of women as 'mothers' and men as 'fathers' may also be actionable. Although caregivers are not a protected class under federal anti-discrimination statutes, courts are recognizing with increased frequency that inappropriate considerations and decisions about 'caregivers' might constitute unlawful treatment under various federal laws.

Congress just passed the Honest Leadership and Open Government Act of 2007. Congress's stated hope in passing this sweeping legislation is that it will increase public confidence in the honesty of the political process. This article explains what the Act means.