We offer this interesting infographic, with neither comment nor assurance of accuracy:

Source: Tax Havens of the Wealthy and Powerful

We thought readers might find this message from the local bankruptcy court mildly interesting:

The United States Bankruptcy Court for the Western District of Michigan will only offer “Limited Service” on Friday, April 26th due to federal budgetary constraints caused by sequestration. Accordingly, there will not be any communications with the court on that day either by telephone or by e-mail. However, attorneys will still be able to file papers with the court electronically and individuals representing themselves (i.e. pro se filers) will be able to file papers in person at the court. Normal court operations will resume on Monday morning, April 29th. We appreciate your patience.

New Laws

New Michigan legislation that goes into effect this Spring. Consult your attorney:

2012 PA 360. Effective April 1, 2013. Applies the 15 year perjury penalty to a false statement in any record signed under penalty of perjury.

2012 PA 363. Effective March 28, 2013. Extends the statute of limitations in some circumstances for kidnapping, extortion, assault with intent to commit murder, attempted murder, manslaughter, or 1st degree home invasion.

2012 PA 364-366. Effective April 1, 2013. Increases the penalties for domestic violence 3rd offense, and aggravated domestic violence 2nd offense.

2012 PA 367. Effective April 1, 2013. Makes strangulation or suffocation a felony punishable by imprisonment for up to 10 years and/or a fine of up to $5,000.

2012 PA 372. Effective March 28, 2013. Prohibits sexual relations between foster care employees and foster care residents.

2012 PA 455-456. Effective March 31, 2013. Creates the Organized Retail Crime Act.

2012 PA 479. Effective March 28, 2013. Requires the police to record some interrogations of in-custody suspects under MCOLES approved procedures.

2012 PA 512. Effective April 1, 2013. Defines bona fide physician patient relationship under the MMMA.

2012 PA 513. Effective April 1, 2013. Sentencing guidelines for MMMA violations.

2012 PA 514. Effective April 1, 2013. Allows the MDCH to contract with a private entity to process medical marihuana applications.

2012 PA 531-534. Effective April 2, 2013. Revises all the arson statutes.

2012 PA 538-539. Effective April 1, 2013. Makes it a crime to fail to report the discovery of a dead body. MCL 333.2841.

2012 PA 540-541. Effective March 28, 2013. Creates standards and procedures for determining juvenile competency.

2012 PA 543. Effective March 31, 2013. Prohibits the operation of a vehicle while impaired by or under the influence of an intoxicating substance.

2012 PA 544. Effective June 1, 2013. Regulates annuity sales.

2012 PA 547-550. Effective April 1, 2013. Standardizes the conviction deferral procedures for drug treatment courts, parental kidnapping, section 7411, and DV deferrals.

2012 PA 564. Effective March 28, 2013. Allows any victim of the defendant’s course of conduct to notice of parole proceedings.

2012 PA 591. Effective March 28, 2013. Requires private security guards to notify law enforcement if they reasonably suspect an assaultive crime, child sexually abusive activity, or surveillance of an unclothed person has been committed.

2012 PA 592. Effective March 28, 2013. Kelsey’s Law. Prohibits a person with a level 1 or 2 graduated license from using a cell phone.

2012 PA 598. Effective March 28, 2013. Prohibits prisoners from having pictures of their victims.

2012 PA 599. Effective March 28, 2013. Authorizes the Department of Corrections to contract with a privately owned correctional facility.

2012 PA 610. Effective March 28, 2013. Requires a felon on work release to wear a tether.

2012 PA 611-613. Effective March 1, 2013. Requires the DOC to verify that a felon is employed or in school before they can be granted work release.

Those Pesky Annualized Statements

If you donate more than $250 to a charity, that cancelled check isn’t enough proof to take the charitable deduction. And: If you make a series of such donations and the charity gives you a simple annualized statement at the end of the year, that might not be enough to take the deduction. And one more thing: The IRS (soulless creature that it is) is attacking these kinds of donation arrangements.

For our church-going brethren, they probably recognize that the IRS position on this type of giving arrangement is an attack on churches, which routinely accept checks in the offering plate, then give an annualized statement to the donors. The donors–and the churches–need to re-vamp this arrangement, in light of cases like this one.

Fortunately, it shouldn’t be hard to bring these arrangements within the IRS guidelines. In the case linked to above, the donation arrangement failed this part of the IRS four-part test:

If any goods or services were received, the proof must include a good faith estimate of their value. If the donors only received “intangible religious benefits,” then it must explicitly state that.

It’s just a technicality, but it’s a technicality that, I suspect, is routinely missed.

Eric J. Scheske