Day: December 20, 2020

Under United States Federal law, a tax levy is an administrative action by the Internal Revenue Service (IRS) to collect unpaid tax liabilities. Essentially, the IRS seizes a debtor’s property without court intervention. According to Section 6331 of the Internal Revenue Code, the IRS uses this enforcement method, which is considered very severe, only when the debt is substantial and the taxpayer has ignored previous notices. The IRS has the authority to levy wages, bank accounts, insurance proceeds, real estate (including land and houses), and other assets, depending on the amount owed.

Constitutional rules mandate that the IRS cannot seize property without providing due process. They are required to send a 30-day notice before a levy takes effect. This notice is delivered either in person or by mail. This 30-day period allows taxpayers time to explore alternatives and settle the debt. This notification process is known as the Collection Due Process.

Taxpayers can respond to the IRS notice by requesting a hearing to seek relief. These hearings are granted only once per taxpayer per financial year.

It is crucial that the hearing is conducted by a neutral and impartial IRS officer. An inexperienced officer may not be able to provide adequate assistance. During the hearing, taxpayers can request various forms of relief, such as spousal relief, installment agreements, or Offers in Compromise. If taxpayers disagree with the officer’s decision, they can appeal to the Tax Court or a Federal District Court.

The IRS can also require employers to garnish the wages of tax debtors, sending the specified amount directly to the IRS. However, Section 6334 exempts certain benefits from tax levies, allowing debtors to cover essential living expenses. Once wage garnishment begins, it continues until the debt is fully paid. Federal law prohibits employers from firing employees whose wages are garnished. Employers who violate this law face fines or up to one year of imprisonment.

Taxpayers can seek assistance from professional counselors to understand the IRS levy notice and explore alternative solutions. Counselors can save taxpayers research time and help them find effective ways to address the issue. Taxpayers can also research levy procedures and regulations online through the IRS website. IRS publications and other resources, including books on federal tax regulations, can provide detailed information on levy procedures and taxpayer rights.

Confidentiality agreements, also known as NDAs (Non-Disclosure Agreements), serve the same fundamental purpose regardless of the terminology used: protecting sensitive information. In today’s fast-paced business environment, with high employee turnover and frequent vendor changes, NDAs are crucial for safeguarding trade secrets.

The primary objective of an NDA is to protect a company’s confidential information before a formal contract is signed. This ensures that even if a deal falls through, the other party cannot misuse or exploit proprietary information. NDAs are essential in various situations, such as hiring employees for service-based companies, discussing plans or prototypes, or franchising. By signing an NDA, the recipient is legally bound to protect the disclosed information, regardless of whether a deal is finalized. If the information is leaked, the disclosing party can pursue legal action.

Typically, NDAs are drafted by the human resources department or corporate legal counsel. They can be used to protect both personal and business information. Rather than specifying the exact nature of the protected information, NDAs generally outline how sensitive information should be handled. This includes the obligations of the receiving party, whether or not the transaction is completed.

Requiring a signed NDA allows companies to discuss ideas freely, without fear of leaks to competitors or other stakeholders. The information protected can range from complex formulas to simple matters like concealing someone’s identity. The NDA can also specify whether the recipient is permitted to share the information with consultants or employees.

Common scenarios where NDAs are used include:

• Introducing a new product to an advertising agency before its public launch.
• Purchasing franchise rights from a well-known brand.
• Sharing trade secrets with vendors, suppliers, consultants, lawyers, employees, or outsourcing agencies.

Small businesses without dedicated HR or legal departments can find readily available and affordable confidentiality agreement templates online. These templates typically include sections such as:

• Definition of the agreement.
• Identification of what information is considered confidential.
• Non-disclosure clauses.
• Agreements not to solicit the company’s workforce, ideas, or clients.

Language features are essential for effective communication, providing clarity, coherence, tone, and appropriate vocabulary. These elements ensure messages foster strong relationships and engage readers. Using precise vocabulary enhances understanding and prevents misinterpretations. Language features also contribute to impactful and inclusive communication.

This article focuses on common areas for improvement in language usage, offering strategies students can implement to enhance their writing skills.

Misusing Vocabulary

Using overly complex words can confuse readers and obscure the intended meaning. Unfamiliar and difficult vocabulary can lead to misinterpretations. Frequent use of complex words can also disrupt the flow of reading.

This often occurs due to incorrect word choices, such as using words that sound similar but have different meanings. Employing highly technical terms in a non-specialist context renders the meaning obscure. Similarly, using excessive jargon in general communication, like replacing “work together” with “synergize,” creates unnecessary complexity.

For instance, a manager emailing their team, “We need to ensure the veracity of the quarterly figures to prevent any fiscal ambiguities,” uses unnecessarily complex language. Replacing “veracity” with “accuracy” and “fiscal ambiguities” with “financial uncertainties” would enhance clarity. The original sentence might confuse team members unfamiliar with the terms, while simpler language ensures a straightforward message.

Therefore, avoid overly complex words and choose language appropriate for your audience’s understanding.

Grammatical Errors

Grammatical errors undermine clarity and professionalism in written communication. A common mistake is subject-verb agreement, where the verb doesn’t match the subject in number. For example, “the team are winning” instead of “the team is winning” creates confusion.

Another frequent error is pronoun-antecedent agreement, where the pronoun doesn’t match the antecedent in gender and number. For example, “everyone should bring his or her notebook” instead of “everyone should bring their notebook.” This agreement is crucial for clear writing.

Maintaining tense consistency is also vital for logical flow. Switching tenses disrupts the narrative. Consider this example:

“She was studying when the phone rings.”

• Common mistake: The sentence mixes past continuous tense (“was studying”) with present tense (“rings”), creating inconsistency.
• Correction: “She was studying when the phone rang.”
• Tip: Choose a tense and maintain it throughout sentences and paragraphs, unless there’s a valid reason to change it.

A Settlement Agreement is a legally binding contract between an employer and an employee, typically used to resolve disputes. ¹ These agreements formalize the terms agreed upon by both parties, often concerning the termination of employment or other workplace issues, such as alleged discrimination or unpaid wages

While frequently associated with the end of employment, Settlement Agreements are not limited to this context. They can be used to resolve any potential employment claim, even when the employment relationship continues.

Settlement Agreements are often seen as an efficient way to resolve disputes and prevent claims from reaching an Employment Tribunal. They allow parties to reach an early resolution, avoiding the time, inconvenience, and costs associated with tribunal proceedings. They also provide greater control over the outcome through negotiated settlements, rather than risking an unfavorable tribunal decision.

In a Settlement Agreement, an employee agrees to waive their right to pursue certain legal claims against their employer. In return, the employer provides the employee with consideration, typically financial compensation, to compensate them for relinquishing those rights.

As companies rapidly adopted hastily constructed BYOD (Bring Your Own Device) policies to capitalize on the perceived productivity gains, experts warned of potential pitfalls. While many issues centered on device management and data security, legal concerns also arose. In a BYOD environment, employees use the same device for both personal and professional activities, creating numerous legal gray areas.

Employer’s Access to Employees’ Personal Messages/Data

In the past, with company-owned BlackBerry phones used by a select group, data ownership was clear: it belonged to the employer, and devices were for work use only. With BYOD, the lines have blurred. Many companies failed to clearly define employer access to personal data on employee-owned devices. This ambiguity can lead to disputes and legal challenges, with both parties claiming infringement on their rights. Personal messages and data are just the beginning; conflicts can arise over personal projects that clash with company initiatives. Without a well-defined and legally sound BYOD policy, these situations can escalate into costly and time-consuming legal battles.

Years ago, monitoring employee behavior through spyware on company computers was common practice, justified as necessary for protecting employer interests. Today, companies use alternative methods like firewalls and user authentication. However, BYOD devices, unless reimbursed by the employer and stated in the BYOD policy, are employee-owned. This creates a legal minefield regarding employee versus employer rights.

Further complications arise when an employee’s BYOD device contains illegal content, such as pirated media. Does the employer have the right to erase this data, or should they simply inform the employee of the potential legal violation? By informing the employee, does the employer become an accomplice? These are just some of the complex questions that legal departments must address to develop a robust and legally compliant BYOD strategy.