Participating in (or litigating) a civil case is a complex dance of strategy, rules, and persuasion. While TV shows might focus on the dramatic courtroom battles, there is a lot that happens behind the scenes.

You just received a money judgment in the District Court or Circuit Court in Maryland, now what? The judgment is simply a piece of paper, and the court does not collect the money for you.

Federal employees are protected from discrimination in the workplace by federal laws such as Title VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act, and the Rehabilitation Act. These laws prohibit employers from discriminating against employees on the basis of a protected class such as race/ethnicity, color, religion, sex (including sexual orientation and gender identity), national origin, age, and disability.

The Internal Revenue Code (IRC) allows businesses to deduct all ordinary and necessary expenses incurred in connection with operating their trade or business. This includes the costs for certain materials, supplies, repairs, and maintenance.

On July 11, 2022, the Maryland State Department of Assessments & Taxation (SDAT) announced that Maryland businesses with less than $20,000 in personal property assets are now exempt from the annual personal property tax assessment under HB268. The new legislation officially took effect on June 1, 2022, raising the tax exemption threshold from $2,500 to $20,000.

Starting a lawsuit is no simple task, especially for those who are forced to represent themselves due to the financial costs associated with hiring a lawyer. A successful lawsuit requires a detailed understanding of the substantive and procedural rules that must be followed precisely throughout the court proceedings, beginning at the complaint drafting stage and continuing all the way through the date of trial.

DISCLAIMER: The scope of this article is limited to small claims cases filed in the District of Columbia (DC) and the procedures for serving defendants who also reside in DC. Keep an eye out for future Access to Justice articles that discuss the intricacies of serving an out of state defendant or a foreign national residing outside of the United States.

As part of the Consolidated Appropriations Act signed into law on December 27, 2020, businesses may deduct 100% of the costs of food and beverages purchased from a restaurant in 2022. This includes the full cost of food and beverages, as well as any delivery fees, tips, and sales tax.

This article focuses specifically on situations where a tax return preparer either altered a customer's tax return without their knowledge/consent or misdirected all or a portion of the customer's tax refund. A “return preparer” is any individual who either:

Initiating a lawsuit without an attorney can be a daunting task. There are several procedural rules and processes that a litigant (i.e., the person suing or being sued) must strictly follow throughout the proceedings to ensure the merits of the case make it to a judge or jury.