Criminal Offenses
STATUTE OF LIMITATIONS ON IRS/STATE TAX DEBT
Generally, there is a 3-year statute of limitations for the federal Internal Revenue Service to audit a tax return and a 10-year statute of limitations for the IRS collecting tax. States right, however, may be very different. The State of California, for example, has NO statute of limitations on the collection of back taxes. Under [...]
MIRANDA WARNINGS AND WAIVERS OF MIRANDA RIGHTS
A Miranda warning is a warning given by police in the United States to criminal suspects in police custody, or in custodial situation, before they are interrogated about a crime. They apply when a person is detained by police and accused of serious misconduct that reasonably could lead to criminal charges. As a general concept, [...]
KALKINES WARNING FOR FEDERAL EMPLOYEES AND CONTRACTORS
The Kalkines warning is an advisement of rights usually administered by federal agents to federal employees and contractors in internal investigations when it is suspected that a crime has occurred. The Kalkines warning compels suspects to make statements or be fired, but also provides suspects with criminal immunity for their statements. It was promulgated by [...]
GARRITY EMPLOYMENT RIGHTS FOR PUBLIC EMPLOYEES
In the case of Garrity v. New Jersey, 385 U.S. 493 (1967), the U.S. Supreme Court determined that public employees could not be forced, under clear threat of discipline, to violate the principles of compulsory self-incrimination. This decision established what have come to be called “Garrity Rights” for public employees. The Garrity rule is similar [...]
DRIVING UNDER THE INFLUENCE AND CIVIL NEGLIGENCE
Is driving under the influence “negligence” as a matter of law in Colorado? That is, can a drunk driver be haled civilly liable for damages merely because of their blood alcohol level (BAC)? John Zodrow of Denver suggests that these are important questions for you to discuss with your legal advisor, and has complied herein [...]
DRAM SHOP LAWS – SERVING LIQUOR TO INTOXICATED PATRONS
Dram Shop or Dramshop is a legal term in the United States referring to a bar, tavern or the like where alcoholic beverages are sold. Traditionally, it referred to a shop where spirits were sold by the dram, a small unit of liquid. “Dram shop liability” refers to the body of law governing the liability [...]