How well do you understand the court system?

[Re-posted from the Ohio Bar Association]

You’ve seen the startling statistics before. According to a survey by the American Bar Association, when asked barely half of respondents struggle to identify our three branches of government, or correctly identify the core functions of the judicial branch.

The Ohio State Bar Association has produced a new video titled “Going to Court.” The story follows an animated character who explores the third branch of government and some of the differences between the state and federal court systems. The video is available on the OSBA YouTube channel, and I hope you’ll consider sharing the video, especially with students in grades 5-12. Here are some ways you can do that:

• Use the video as part of a speaking engagement at your local school;
• Post a link to the video on your law firm’s website; and/or
• Share the video link on your social media network, such as Facebook, Twitter and LinkedIn.

As lawyers and judges trained in the law, we are uniquely qualified to educate the public about our court system. I urge you to use the video to spread the word about our vital third branch of government.

Judge Patrick F. Fischer
OSBA President

Funding for the video provided by the Ohio State Bar Foundation.

IRS e-filing for tax returns begins today!

If you’re eligible for a tax refund, why wait until April? Whether you put the money in the bank, pay off Christmas bills or splurge for a family getaway, beginning today you can e-file your tax return. With direct deposit, you can have the funds in just 10 days.

And did you know that if you owe taxes, you can file your return but not have to pay until the tax deadline in April?

Here’s the official IRS notice:

IRS e-file Launches Today; Most Taxpayers Can File Immediately 

WASHINGTON — The Internal Revenue Service opened the 2012 electronic tax return filing season today with a reminder to taxpayers that e-file remains the best way to get fast refunds and ensure accurate tax returns.

IRS e-file has surpassed the milestone of 1 billion returns processed. The electronic transmission system revolutionized the way the IRS processes tax returns and made speedy refunds possible. More than 112 million income tax returns were e-filed last year, or 77 percent of all individual returns filed.

“E-file is the best option for taxpayers. E-file enables taxpayers to file more accurate returns and receive their refunds quickly and safely,” said IRS Commissioner Doug Shulman.

In general, for people concerned about security, e-file has proven itself year in and year out as a safe and secure method of filing a tax return. E-file has a proven track record. Software vendors and paid tax return preparers use the latest encryption technology. Plus, within 48 hours, an electronic acknowledgement is issued that the return has been received by the IRS and either accepted or rejected.

With most people receiving a refund, the fastest way to get a refund is by e-filing and using direct deposit. Taxpayers can get their money automatically in as few as 10 days. Last year, more than 79 million refunds were electronically deposited into taxpayers’ accounts, saving them a trip to the bank.

For people who owe taxes, e-file offers payment alternatives such as filing now and scheduling payment on the April tax deadline. Taxpayers who still want to pay by check can do so by e-filing and then mailing a payment voucher.

Taxpayers can e-file their tax returns one of three ways: through a tax return preparer, through self-preparation software or through IRS Free File. The IRS does not charge for e-file. Many tax return preparers and software products also offer free e-filing with their services. Free File offers free tax preparation and free electronic filing.

Starting this filing season, any paid preparer who prepares and files more than 10 returns for clients generally must file the returns electronically. Taxpayers are encouraged to use tax return preparers who offer IRS e-file.

Taxpayers should also only use paid preparers who sign the returns they prepare and enter their Preparer Tax Identification Numbers (PTINs). Preparers are required to sign the returns they prepare and include their PTINs. Although paid preparers sign returns, taxpayers are legally responsible for the accuracy of every item on their return. Preparers are also required to give taxpayers a copy of their returns.

When using e-file, you also use an e-signature and an electronic filing PIN. If you prepare your own return using software you must use the self-select PIN method on the return. When using a paid preparer, you can still use the self-select PIN method or the practitioner PIN method. The Electronic Filing PIN is a temporary PIN used by the IRS to verify your identity when you e-file.

IRS Free File, which has been making taxes a little less taxing for a decade, also begins today, Jan. 17. Everyone can use Free File, either the brand-name software offered by IRS’ commercial partners or the online fillable forms. Individuals or families with 2011 adjusted gross incomes of $57,000 or less can use Free File software. Free File Fillable Forms, the electronic version of IRS paper forms, has no income restrictions.

Issue Number:    IR-2012-7

Did you know…?

For those of you who made a New Year’s resolution regarding your taxes, consider this.

New Tax Guide Helps People Save on Their 2011 Taxes

WASHINGTON— Taxpayers can get the most out of various recovery tax benefits and get a jump on preparing their 2011 federal income tax returns by consulting a newly revised comprehensive tax guide now available on IRS.gov.

Publication 17, Your Federal Income Tax, features details on taking advantage of a wide range of tax-saving opportunities, such as the American opportunity credit for parents and college students, and the child tax credit and expanded earned income tax credit for low- and moderate-income workers. This useful 303-page guide also provides more than 5,000 interactive links to help taxpayers quickly get answers to their questions.

Publication 17 has been published annually by the IRS since the 1940s and has been available on the IRS web site since 1996. As in prior years, this publication is packed with basic tax-filing information and tips on what income to report and how to report it, figuring capital gains and losses, claiming dependents, choosing the standard deduction versus itemizing deductions, and using IRAs to save for retirement.

Besides Publication 17, IRS.gov offers many other helpful resources for those doing year-end tax planning. Many 2011 forms are already posted, and updated versions of other forms, instructions and publications are being posted almost every day. Forms already available include Form 1040, short Forms 1040A and 1040EZ, Schedule A for itemizing deductions and new Form 8949 for reporting sales of stocks, bonds and other capital assets.

IR-2011-123

Tax Tips for Charitable Giving

Our friends at the Internal Revenue Service want to help make sure you get the full tax benefit of your charitable giving, particularly timely at the end of the year. The IRS recently published the information below for public dissemination.

IRS Offers Tips for Year-End Giving

WASHINGTON — Individuals and businesses making contributions to charity should keep in mind several important tax law provisions that have taken effect in recent years. Some of these changes include the following:

Special Charitable Contributions for Certain IRA Owners
This provision, currently scheduled to expire at the end of 2011, offers older owners of individual retirement accounts (IRAs) a different way to give to charity. An IRA owner, age 70½ or over, can directly transfer tax-free up to $100,000 per year to an eligible charity. This option, created in 2006, is available for distributions from IRAs, regardless of whether the owners itemize their deductions. Distributions from employer-sponsored retirement plans, including SIMPLE IRAs and simplified employee pension (SEP) plans, are not eligible.
To qualify, the funds must be contributed directly by the IRA trustee to the eligible charity. Amounts so transferred are not taxable and no deduction is available for the transfer.
Not all charities are eligible. For example, donor-advised funds and supporting organizations are not eligible recipients.
Amounts transferred to a charity from an IRA are counted in determining whether the owner has met the IRA’s required minimum distribution. Where individuals have made nondeductible contributions to their traditional IRAs, a special rule treats transferred amounts as coming first from taxable funds, instead of proportionately from taxable and nontaxable funds, as would be the case with regular distributions. See Publication 590, Individual Retirement Arrangements (IRAs), for more information on qualified charitable distributions.

Rules for Clothing and Household Items
To be deductible, clothing and household items donated to charity generally must be in good used condition or better. A clothing or household item for which a taxpayer claims a deduction of over $500 does not have to meet this standard if the taxpayer includes a qualified appraisal of the item with the return. Household items include furniture, furnishings, electronics, appliances and linens.

Guidelines for Monetary Donations
To deduct any charitable donation of money, regardless of amount, a taxpayer must have a bank record or a written communication from the charity showing the name of the charity and the date and amount of the contribution. Bank records include canceled checks, bank or credit union statements, and credit card statements. Bank or credit union statements should show the name of the charity, the date, and the amount paid. Credit card statements should show the name of the charity, the date, and the transaction posting date.
Donations of money include those made in cash or by check, electronic funds transfer, credit card and payroll deduction. For payroll deductions, the taxpayer should retain a pay stub, a Form W-2 wage statement or other document furnished by the employer showing the total amount withheld for charity, along with the pledge card showing the name of the charity.
These requirements for the deduction of monetary donations do not change the long-standing requirement that a taxpayer obtain an acknowledgment from a charity for each deductible donation (either money or property) of $250 or more. However, one statement containing all of the required information may meet both requirements.

Reminders
To help taxpayers plan their holiday-season and year-end giving, the IRS offers the following additional reminders:
• Contributions are deductible in the year made. Thus, donations charged to a credit card before the end of 2011 count for 2011. This is true even if the credit card bill isn’t paid until 2012. Also, checks count for 2011 as long as they are mailed in 2011.
• Check that the organization is qualified. Only donations to qualified organizations are tax-deductible. IRS Publication 78, searchable and available online, lists most organizations that are qualified to receive deductible contributions. It can be found at IRS.gov under Search for Charities. In addition, churches, synagogues, temples, mosques and government agencies are eligible to receive deductible donations, even if they are not listed in Publication 78.
• For individuals, only taxpayers who itemize their deductions on Form 1040 Schedule A can claim deductions for charitable contributions. This deduction is not available to individuals who choose the standard deduction, including anyone who files a short form (Form 1040A or 1040EZ). A taxpayer will have a tax savings only if the total itemized deductions (mortgage interest, charitable contributions, state and local taxes, etc.) exceed the standard deduction. Use the 2011 Form 1040 Schedule A to determine whether itemizing is better than claiming the standard deduction.
• For all donations of property, including clothing and household items, get from the charity, if possible, a receipt that includes the name of the charity, date of the contribution, and a reasonably-detailed description of the donated property. If a donation is left at a charity’s unattended drop site, keep a written record of the donation that includes this information, as well as the fair market value of the property at the time of the donation and the method used to determine that value. Additional rules apply for a contribution of $250 or more.
• The deduction for a motor vehicle, boat or airplane donated to charity is usually limited to the gross proceeds from its sale. This rule applies if the claimed value is more than $500. Form 1098-C, or a similar statement, must be provided to the donor by the organization and attached to the donor’s tax return.
• If the amount of a taxpayer’s deduction for all noncash contributions is over $500, a properly-completed Form 8283 must be submitted with the tax return.
• And, as always it’s important to keep good records and receipts.

IRS.gov has Additional information on charitable giving including:
• Charities & Non-Profits
• Publication 526, Charitable Contributions.
• On-line mini-course, Can I Deduct My Charitable Contributions?
IR-2011-118

What is Collaborative Law?

Sometimes the relationship just doesn’t work out. Whether married or not the parties just can’t find a way to live together. Married couples consider divorce. Unmarried couples may look at small claims court to divide the property. And if there are children involved things can get complicated – and confrontational – quickly. Winner-take-all litigation at the courthouse is always an option. But increasingly people are taking a different path.

Collaborative law is a more reasonable approach to divorce based on three principles or promises:
  •  That the parties do not want to go to court
  •  An open exchange of information by both parties
  •  A joint solution that addresses each person’s individual priorities and the children’s priorities.

In collaborative law, the parties make the decisions that work best for them instead of a judge making decisions that may not be best for either one or the children. By working together the parties can get a longer-lasting resolution that makes the best of a bad situation for everyone involved.

How does it work?

•   Collaborative lawyers – Collaborative practice involves each party having the opportunity to hire a collaboratively trained attorney for legal advice and representation in the process, but on condition that the attorneys CANNOT represent the party in a divorce if the collaborative effort doesn’t work.

•   Collaborative financial specialist – The parties can use a financial neutral to assist the parties in making an informed decision. Rather than each party hiring a competing accountant or other expert witness with competing valuations for assets that the court would have to reconcile, the neutral financial expert can help the parties explore viable financial options and address possible consequences, such as cash flow, debt management, tax implications, etc..  The end result can often be that both parties end up better off financially than they would have in a court decision.

•   Coaches – The collaborative process also provides for a “coach” who can assist with the many transitions that accompany divorce. Often, working through the emotions of the end of a relationship can parallel the emotions from the death of a loved one.  Having a trained mental health professional can help make the most of strengths and make positive change going forward.

•   Child Specialist – Too often in a divorce children can be treated like property. While the language of the law has moved away from “possession” and, to a large extent, “custody,” the concepts remain. The end of a relationship affects the children, too. A child specialist can assist the children in expressing their feelings and concerns and voice their wishes and worries for the parents to consider in the decision-making process.

Even more than empowering clients to resolve the situation on their own terms, the collaborative process is designed to transform the parties.  Ideally, through the collaborative process the parties will learn communication skills and problem-solving skills they can employ when new situations arise in the future.

The collaborative process is designed to:
     √   Encourage mutual respect
     √   Emphasize the children’s needs
     √   Avoid extended litigation
     √   Allows the parties to make necessary decisions
     √   Open communication
     √   Use problem-solving rather than blaming
     √   Identify concerns and interests
     √   Prepare a new way to live going forward

Roubic Law Offices, LLC

The legal system is amazingly complex. Legislative bodies at the state, local and federal levels keep churning out new laws, the courts keep writing new interpretations and rulings, and emerging applications of existing laws are coming to the forefront almost every day. Unless you’re committed to keeping up with all of the intricate nuances of the law, you need someone resourceful who can. You need ROUBIC LAW OFFICES.

At ROUBIC LAW OFFICES, we have the legal expertise to deal with the challenges of family law, business law, bankruptcy, criminal law and more. From custody cases to wills and probate, civil litigation and more, we’ve put in the time and effort to achieve the mastery of the law necessary to successfully represent clients just like you. To see if we can help with your case, check out our webpage, these blogs or give us a call. We’ll help you assess where you stand and formulate a plan for how to proceed.

Exceptional legal representation requires both dedication to and passion for the law. At ROUBIC LAW OFFICES, we are committed to legal excellence and have the expertise to practice in all of the following areas:

•  Criminal Defense
– Felony
– Misdemeanor
– Traffic
– DUI/DUS

•  Family Law
– Divorce
– Dissolution
– Companionship
– Custody
– Child Support
– Paternity
– Mediation

•  Business Law
– Contracts
– Civil Litigation
– Mediation

•  Civil Litigation
– Personal Injury
– Professional Malpractice
– Auto Accidents
– Wrongful Death

•  Probate
– Wills
– Estates
– Power of Attorney
– Living Will
– Durable Power of Attorney for Health Care
– Guardianship
– Adoption

Give us a call today to discuss how best to pursue your legal rights!

Melissa R.V. Roubic, Attorney at Law

Roubic Law Offices, LLC
218 W. Main Street
Ravenna, OH 44266
(330) 296-4336
www.roubiclaw.com