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Partner Attorney Richard Neuworth Addresses Bar Association on Taxes and Employment Law

Partner Attorney Richard Neuworth Addresses Bar Association on Taxes and Employment Law
Posted on October 23, 2017 in Employment Law, Taxes

Lebau & Neuworth partner attorney Richard Neuworth was recently given the honor of making a presentation on October 5 during a conference hosted by the Maryland State Bar Association, Labor & Employment Section, at the University of  Baltimore Law School. Richard spoke on "Taxes and Employment Law, " including the topic of "Civil Damages for Filing a Fraudulant Return."

Specifically, Richard addressed:

  • Wages and Possible Causes of Action concerning Taxes;
  • Health Insurance and Possible Causes of Action concerning Taxes; and
  • Retirement Plans and Possible Causes of Action concerning Taxes.

He noted that under 26 U.S.C. Section 7434, an employer and an individual that prepares a fraudulent information return can be a defendant in a civil tax case. Section 7434 stipulates:

  • If any person willfully files a fraudulent information return with respect to payments purported to be made to any other person, such other person may bring a civil action for damages against the person so filing the return.
  • In any action brought upon a finding of liability on the part of the defendant , the defendant shall be liable to the plaintiff in an amount equal to the greater of $5,000 or the sum of any actual damages sustained by the plaintiff as a proximate result of the filing of the fraudulent information return.
  • The costs of the action , and in the court’s discretion, reasonable attorneys fees.

In his presentation, Richard further examined several relevant topics:

  • What constitutes a fraudulent return under Section 7434;
  • What type of employers are potential targets of actions under 26 U.S.C. 7434;
  • Attorney use of Section 7434;
  • Case law interpreting Section 7434;
  • Lost Social Security benefits and Unemployment benefits;
  • Whistleblower claims under 26 U.S.C. 7623 (a) or (b);
  • Actions under Section 7623 (a) and (b);
  • Awards under Section 7623;
  • Statute of Limitations issues;
  • State remedies (Maryland has no qui tam or other whistleblower action for tax fraud);
  • Health Insurance and taxes;
  • How employers fit the definition of 50 employees;
  • Tax penalties for not offering health insurance;
  • And more.

View Richard's presentation

For more information, contact Lebau & Neuworth at 888-456-2529 or lebauneuworth.com/contact-us.

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