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Articles by Andrew Vazquez
IRS Appeals Access: When Taxpayers Can Request Review and When They Cannot
Key Takeaways Appeals consideration is generally available to taxpayers, but it is not automatic. Recent regulations clarify which federal tax controversies qualify for review by the IRS Independent Office of Appeals. Certain issues, including frivolous positions, criminal prosecution referrals, designated litigation matters, and disputes Appeals lacks authority to settle, may be excluded from Appeals consideration.
Nadine Menendez Sentenced to 54-Month Prison in Bribery Conspiracy Case [New York Law Journal]
Thursday, September 11, 2025 A Manhattan federal judge on September 11th sentenced Nadine Menendez, wife of former Senator Bob Menendez, to 54 months in prison, following Mrs. Menendez’s conviction at trial earlier this year in a federal corruption case. Mrs.
Turning the Tables, Robert Menendez’s Wife Now Seeks to Blame Him [NYT]
Friday, August 22, 2025 Nadine Menendez, wife of former U.S. Senator Bob Menendez, sought leniency and urged a New York federal judge to sentence her to just one year and one day behind bars, a request backed up by her husband, who said he regretted what his own lawyers said about her during his trial. Ms. Menendez was convicted on 15 counts for her role in a sprawling federal corruption case involving her husband.
It’s Not a Loan Just Because You Said So
A transaction may appear to be a loan on paper, but that alone does not guarantee it will be treated as a loan by the IRS. Increasingly, the IRS is scrutinizing the economic substance of loan arrangements to determine whether they reflect genuine indebtedness or are merely formalities designed to achieve tax benefits.
The Supreme Court Loophole That Could Allow States to Sabotage the 2024 Election
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The Supreme Court Loophole That Could Allow States to Sabotage the 2024 Election
Jurisprudence By Many Americans are rightly afraid for the state of democracy with the right to vote under attack from state legislatures across the country and the Supreme Court doing little to stand in their way. What many don’t know is that there is a dangerous threat lurking in the background, the abuse of the obscure doctrine known as the Purcell Principle. The Purcell Principle is a convoluted, under-theorized doctrine, born out of the Supreme Court’s shadow docket.
The Supreme Court Loophole That Could Allow States to Sabotage the 2024 Election
Many Americans are rightly afraid for the state of democracy with the right to vote under attack from state legislatures across the country and the Supreme Court doing little to stand in their way. What many don’t know is that there is a dangerous threat lurking in the background, the abuse of the obscure doctrine known as the Purcell Principle. The Purcell Principle is a convoluted, under-theorized doctrine, born out of the Supreme Court’s shadow docket.
New York Election Chaos and the ‘Purcell’ Principle
With the dust mainly settled in the New York redistricting litigation, let’s take a quick look back at how the state Court of Appeals missed the boat in its decision to invalidate congressional and state senate lines this year. See Harkenrider v. Hochul, in which a 4-3 majority found an improper partisan gerrymandering and chastised the Independent Redistricting Commission for its missteps in the process.
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