Jason B. Freeman and Matthew L. Roberts of Freeman Law, PLLC discuss the recent 5th Circuit decision in U.S. vs Bittner. The case involves the US Court of Appeals for the Fifth Circuit, who issued its opinion on November 30, 2021. Jason and Matt break down the court's opinion and provide insights on what it means.
Jan 13, 2022•13 min•Season 2Ep. 1
Jason B. Freeman and Matthew L. Roberts of Freeman Law, PLLC discuss the recent Second Circuit decision in Trump v. Vance. The case involves the ongoing battle between President Trump and the Manhattan District Attorney's office to enforce a grand jury subpoena seeking tax returns and other documents. Jason and Matthew break down the court's opinion and provide insights on what it means and where we go from here.
Oct 27, 2020•25 min•Season 1Ep. 22
Jason B. Freeman of Freeman Law, PLLC and Eric Green of Tax Rep Network cover the recent New York Times article regarding President Trump's past taxes. The NYT coverage includes allegations that the president paid approximately $750 of tax in recent years. This podcast episode dives into the NYT allegations and provides insight from the perspective of two seasoned tax lawyers....
Oct 09, 2020•53 min•Season 1Ep. 21
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the recent court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This episode’s coverage includes an overview of IRS tax penalties, statutes of limitations, and section 6751 defenses!
Oct 06, 2020•27 min•Season 1Ep. 20
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the recent court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This episode’s coverage includes an overview of IRS tax penalties, whistleblower decisions, and collection due process challenges!
Sep 03, 2020•27 min•Season 1Ep. 19
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the recent court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This episode’s coverage includes an overview of IRS tax penalties and the reasonable cause defense, as well as charitable deduction appraisals and more!
Aug 26, 2020•32 min•Season 1Ep. 18
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the recent court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This episode's cases include disputes relating to conservation easements, Section 530 Relief, TEFRA audit disputes, and more!
Aug 13, 2020•30 min•Ep. 17
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the recent court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This episode's cases include disputes relating to conservation easements, cancellation of debt, penalties, and more!
Jul 27, 2020•33 min•Season 1Ep. 16
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC discuss the recent FBAR penalty case of United States v. Bittner, a recent decision from the district court for the Eastern District of Texas. The Bittner case involves non-willful FBAR penalty assessments - a penalty imposed under the Bank Secrecy Act for failing to report foreign bank accounts on a FBAR form (FinCEN 114). Jason and Matt discuss the history of the FBAR reporting requirement and break down the issues presented in the case...
Jul 13, 2020•35 min•Season 1Ep. 15
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the past week’s court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This week's cases include disputes relating to conservation easements, employee deductions, penalties, and more!
Jul 11, 2020•57 min•Season 1Ep. 14
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the past week’s court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This week's cases include disputes relating to fraud penalties, fee awards, collection due process hearings, and more!
Jul 06, 2020•21 min•Season 1Ep. 13
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the past week’s court opinions from the U.S. Tax Court. Jason and Matthew discuss the procedural and substantive aspects of recent cases and provide legal commentary. This week's cases include disputes relating to conservation easements, challenging certifications to the Secretary of State relating to passport renewal denials for seriously delinquent tax debts, and more!
Jun 29, 2020•42 min•Season 1Ep. 12
Jason B. Freeman interviews Gregory Mitchell of Freeman Law, PLLC. Greg is the director of the SMU Dedman School of Law's Taxpayer clinic and a prominent bankruptcy practitioner. Greg has an LLM in tax law from the NYU School of Law. Jason and Greg talk all things bankruptcy law, from Chapter 7 to 11, 13, and everything in between.
Jun 24, 2020•39 min•Season 1Ep. 11
Jason B. Freeman discusses the interesting and unusual aspects of the United States v. Michael T. Flynn. The episode provides a summary of the factual background behind the case and key legal insights. Jason provides a synopsis of the parties' legal arguments before the D.C. Circuit Court of Appeals, and splices excerpts from the parties' oral arguments themselves, while diving into the important separation-of-powers and criminal procedure issues raised by the case.
Jun 22, 2020•29 min•Season 1Ep. 10
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the past week’s court opinions from the U.S. Tax Court. Jason and Matthew provide a summary of the recent NYU Tax Controversy Forum, then discuss the procedural and substantive aspects of recent cases and provide legal commentary. This week's cases include disputes relating to conservation easements, tax protestors, passive activity losses, innocent spouse claims, and more!
Jun 20, 2020•1 hr 3 min•Season 1Ep. 9
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the past week’s court opinions from the U.S. Tax Court. Matthew and Jason discuss the procedural and substantive aspects of the cases and provide legal commentary. This week's case involved Flume v. Commissioner ("Flume II"); Howe v. Commissioner; Johnson v. Commissioner; and Nelson v. Commissioner. The cases ranged, presenting issues from Controlled Foreign Corporations and subpart F income, to conservation easement valuations, For...
Jun 14, 2020•45 min•Season 1Ep. 8
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the past week’s court opinions from the U.S. Tax Court. Matthew and Jason discuss the procedural and substantive aspects of the cases and provide legal commentary. To find more insights from Freeman Law, https://freemanlaw.com/captivate-podcast/.
Jun 10, 2020•55 min•Season 1Ep. 7
Jason B. Freeman dissects the legal issues at the heart of the battle over President Trump's tax returns. Jason canvasses the oral argument before the Supreme Court, breaking down the Justice's questions and positions - and let's their words speak for themselves. Trump v. Mazars sets up a constitutional question that touches on the Supreme Court's precedent with respect to the separation-of-powers doctrine and its landmark presidential subpoena cases.
Jun 07, 2020•22 min•Season 1Ep. 6
In this episode of the Freeman Law Project, host Jason B. Freeman is joined by Matthew Roberts and Ryan Dean as they delve into the concept of an IRS voluntary disclosure . The discussion covers the history of the voluntary disclosure practice, its evolution, and key insights and observations from years of practice representing taxpayers with IRS fraud and tax-related criminal exposure....
Jun 04, 2020•44 min•Season 1Ep. 5
Jason B. Freeman and Matthew Roberts of Freeman Law, PLLC cover the past week's court opinions from the U.S. Tax Court. Matthew and Jason discuss the procedural and substantive aspects of the cases and provide legal commentary. To find more insights from Freeman Law, https://freemanlaw.com/captivate-podcast/.
May 31, 2020•47 min•Season 1Ep. 4
Jason B. Freeman discusses cryptocurrency and blockchain legal issues, including regulation and taxation. This primer episode provides an introduction into the technology behind cryptocurrency.
May 24, 2020•27 min•Ep. 3
The Freeman Law Project - Jason B. Freeman and Matthew Roberts of Freeman Law analyze each substantive opinion issued by the Tax Court during the past week.
May 24, 2020•44 min•Ep. 2
Jason B. Freeman and Matthew Roberts of Freeman Law explain the status of Coronavirus relief legislation and related legal updates. Topics include the CARES Act, the Paycheck Protection Program ("PPP"), and the IRS's People First Initiative.
May 23, 2020•31 min•Ep. 1