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Florida’s State Sales Tax on Commercial Leases of Real Property

Florida imposes sales tax on commercial leases of real property, including industrial, office, and retail properties. If the real property is occupied by a for-profit business, it is generally considered commercial, subject to a few exceptions as set forth in Section 212.031, Florida Statutes. Effective June 1, 2024, the sales [...]

By |2024-06-18T12:09:24+00:00June 18th, 2024|

Understanding the Federal Sentencing Guidelines

A close understanding of the Federal Sentencing Guidelines is a critical component to effective representation in U.S. District Court criminal cases.  The Guidelines are published by the U.S. Sentencing Commission and serve as a roadmap for judges, prosecutors, and defense counsel to determine the potential exposure and appropriate sentence for [...]

By |2024-05-14T01:18:38+00:00May 20th, 2024|

Federal Tax Cases on the Rise

Tax-related investigations and prosecutions appear to be on the rise.  The Inflation Reduction Act provided $80 billion in additional funding to the Internal Revenue Service (IRS).  Much of this funding has been dedicated to enforcing tax compliance through the hiring and training of agents. The IRS-Criminal Investigation Agency (IRS-CI) investigates [...]

By |2024-04-29T16:51:49+00:00April 29th, 2024|

What is a Civil Investigative Demand?

Federal government agencies have many tools to obtain private information from people and entities prior to the initiation of formal court proceedings.  One tool is a Civil Investigative Demand (CID).  This is an administrative subpoena that demands the production of documents, answers to interrogatories, and/or oral testimony under oath.  For [...]

By |2024-04-22T17:58:00+00:00April 5th, 2024|

Physician Speaker Programs — Kickbacks, Healthcare Fraud, and Warnings

Physicians and other healthcare providers (HCPs) are often invited to participate in speaker programs that include presentations on pharmaceutical products, medical devices, and healthcare initiatives.  These are frequently company-sponsored events where an HCP may be paid an honorarium and remuneration for costs including mileage and meals.  These arrangements are not [...]

By |2024-03-20T16:11:47+00:00March 20th, 2024|

IRS Investigations and Tax-Related Crimes

The arrival of tax season may be a stressful time for many business owners and individual filers.  IRS criminal investigators continue to aggressively pursue tax evaders, and IRS efforts have increased with additional manpower and funding.  These agents have particularly been focusing, in recent months, on investigations regarding tax evasion, [...]

By |2024-03-28T14:02:18+00:00January 29th, 2024|

What is a Target, Subject, and Witness in a White Collar Investigation?

White collar investigations necessarily impact many different people.  Federal and state white collar authorities use three different labels to categorize the individuals and companies they interact with: target, subject, and witness.  The Department of Justice’s policy is to inform individuals where they fall on the spectrum—target, subject, or witness. The [...]

By |2023-10-27T13:03:32+00:00October 16th, 2023|

Matthew P. Massey featured legal commenter in The New York Times

Matthew P. Massey was a featured legal commenter in The New York Times’ ongoing coverage of the Sam Bankman-Fried trial in article published on October 9, 2023.  He analyzed Mr. Bankman-Fried’s strategy of advancing an advice of counsel defense and addressed some of the challenges with such a strategy. [...]

By |2023-10-10T13:55:30+00:00October 9th, 2023|
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