The Effect Of Methods And Rates Of Compensation On Services Provided By Attorneys Representing Indigent Criminal Appellants

Author : Internal Revenue Service
Publisher :
ISBN 13 : 9781466374393
Total Pages : 54 pages
Book Rating : 4.3/5 (743 download)

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Download or read book Attorneys written by Internal Revenue Service and published by . This book was released on 2011-09-01 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The right to practice law as an attorney is contingent on being admitted by a state and/or federal bar. These requirements differ from state to state. Typically, a law degree from an accredited law school is required to sit for the State Bar examination. On passing any required examinations and satisfying any other requirements, such as a background check or committee review on character and fitness, the applicant is licensed to practice law. Some courts have additional requirements an attorney must satisfy in order to appear before them. For example, practice before the U.S. Supreme Court requires an attorney to have been admitted to practice in the highest court of a State, Commonwealth, Territory or Possession, or the District of Columbia for a period of at least three years immediately before the date of application; must not have been the subject of any adverse disciplinary action pronounced or in effect during that 3-year period; and must appear to the Court to be of good moral and professional character. The attorney also must have the personal recommendation of two attorneys already admitted to practice before the Supreme Court. Each federal or circuit court establishes requirements to practice, as do special courts, such as the U.S. Tax Court and the U.S. Court of Claims. In the United States, attorneys practice their craft in a variety of ways. Some work as employees for government agencies, or serve as in-house counsel for larger corporations. Also, a large number of attorneys are self-employed, operating their own sole proprietorships, alone or in a shared expense relationship with other sole proprietors, or as partners or shareholders of larger law firms. This guide will assist you in examining an attorney's tax returns. Examining an attorney's return is not unlike the examination of any other business. However, examiners may need to address different issues depending on an attorney's area(s) of expertise. For example, personal injury attorneys typically work on a fee contingency basis. This means that the attorney is paid a percentage of the amount recovered by their client. This percentage may vary depending on the outcome of the case. Typically, an attorney would earn a lower percentage for a case that is settled out of court rather than taken to trial. Examiners should also be aware that, depending on the attorney's specialty, clients might pay a large portion of their fees well in advance. This should be taken into consideration during the examiner's pre-planning activities. Another consideration is that some attorneys may have a greater percentage of cash receipts than others. For example, criminal and immigration attorneys are in a position to receive cash for services, as their clients may not utilize U.S. banks. Currency Transaction Reports (CTR's), posted to the IRP report may be helpful in determining if an attorney has received large cash payments. Details on each individual CTR are available on the Web CBRS system.