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'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.

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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.

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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.

COPYRIGHT INFRINGEMENT/ACCESS, SIMILARITIES<br>TV PROGRAM AGREEMENT/VIABILITY OF FRAUD CLAIM

Still, there are heavyweight intellectual-property matters and then there are battles against real heavyweights. In one of Marenberg's current videogame trademark cases, the slim fivefoot-eight-inch Irell &amp; Manella partner Steven Marenberg's client list includes a long list of Hollywood heavyweights. Pop songster Stevie Wonder, 'The Lord of the Rings' film director Peter Jackson, The Walt Disney Company, the wizards at Pixar Animation Studios ' the 52-year-old Marenberg has represented them all. Marenberg is up against a six-foot-three-inch, 300-pound former professional wrestling bruiser known as the Warrior. Until three years ago, Marenberg had never heard of the Warrior and knew nothing of his exploits during the 1990s as one of World Wrestling Entertainment's (WWE) premier stars.

The U.S. Court of Appeals for the First Circuit decided that the three-year federal statute of limitations for copyright suits, rather than a longer state limitations period for accounting actions, applied to a complaint for a portion of profits from figurines, including 'The Merry Wanderer,' derived from the book 'Das Hummel-Buch.'

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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.

To build visibility for its brand, a record label or production company will want its logo included on products containing its master recordings manufactured and distributed by third parties. This will be addressed in the agreement between the label or production company and manufacturer/distributor. The failure to include the logo may raise a host of issues, from the breadth of the logo-placement obligation ' such as whether it includes Internet downloads ' to the proper theory on which to base any damages and just which album-sales figures are subject to evidentiary discovery. A recent ruling by the U.S. Court of Appeals for the Sixth Circuit ' in a long-running dispute between Cleveland International Records and Sony Music Entertainment ' illustrated how these issues may be argued and decided.