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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. If you are a federal employee and believe you have been the victim of unlawful discrimination, you have the right to seek redress in federal court by filing a lawsuit. However, before doing so, it is important to understand that you must first exhaust your administrative remedies . This means that you must first go through the proper channels within your agency to try to resolve the issue internally. Only after you have done so can you then pursue legal action in federal court. In this blog post, we’ll discuss the specific steps you need to take to exhaust your administrative remedies so that you may proceed to filing a complaint in federal court. Please note, however, you should consult an experienced attorney who can provide guidance and advice on the specific procedures and strategies that apply to your case. Administrative Exhaustion Steps for Federal Employees Step 1: Pre-Complaint Counseling The first step in this process is to contact an Equal Employment Opportunity (EEO) counselor within your agency. Importantly, you must initiate contact with the EEO counselor within 45 days of the discriminatory act or event to be eligible to then file a complaint . The EEO counselor will help you to understand your rights and options, and will try to resolve the issue(s) informally through counseling—or mediation if offered by the agency. Counseling must ordinarily be completed within 30 calendar days, and mediation within 90 calendar days. If you are unable to resolve the issue through counseling or mediation, you may file a formal EEO complaint with the agency. Step 2: Mediation Once you have contacted the EEO counselor, you have the option of participating in mediation to try to resolve the issue(s). Mediation is a voluntary, informal, and confidential way to try to resolve disputes without going to court. The goal of mediation is to help you and the person you believe has discriminated against you come to an agreement on how to resolve the issue. If you and the other party are able to come to an agreement through mediation, the dispute will be considered resolved and you will not be able to pursue further legal action. Step 3: Filing Formal Complaint If mediation is not successful, or if you choose not to participate in the mediation process, you may then file a formal EEO complaint with your agency. Note, the complaint must be filed within 15 days of the date that the mediation process was completed (or within 15 days of the date that the EEO counselor informed you of your right to file a complaint if you did not participate in mediation). Step 4: Agency Investigation After you have filed your EEO complaint, your agency will either accept or reject the complaint. If the agency accepts any portion of the complaint, it will conduct an internal investigation into the allegations you have made. A third-party contractor will usually be assigned to handle the investigation. The investigation will typically take several months to complete, and may involve a significant number of witness interviews, document review, and other fact-finding activities. At the end of the investigation, the assigned investigator(s) will prepare and provide you with a comprehensive report called a Report of Investigation (ROI). Step 5: Agency Decision The agency will review the ROI and then when issuing its final decision on your complaint. This agency will either determine that discrimination occurred and provide a remedy, or it will find that no discrimination occurred and dismiss the complaint. Step 6: Challenging Agency Decision If you are not satisfied with the agency’s final decision, you have two separate options. Option 1 - File an Appeal : You may challenge the decision by filing an appeal with the Equal Employment Opportunity Commission (EEOC) within 30 days of receiving the final decision. Option 2 – File Civil Action : Alternatively, you may skip the EEOC process altogether and file a civil action in federal court within 90 days of receiving the agency’s final decision. If you do choose to first file an appeal with the EEOC, you still have the option of filing a civil action in federal court if you’re dissatisfied with the EEOC’s decision (or if the EEOC does not make a decision within 180 days). Again, you file the complaint within 90 days of receiving the final decision by the EEOC. Keep in my mind that several parts of the process have strict deadlines that, if missed, can prohibit you from ultimately pursuing your claim(s). JD Howlette Law represents individuals involved in unlawful workplace discrimination, retaliation, and hostile work environment cases in both the public and private sectors. If you experienced unlawful discrimination or retaliation in the work setting that severely impacted your employment or wellbeing, contact us to speak with a knowledgeable attorney. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law , a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook , LinkedIn , Instagram , and Twitter . DISCLAIMER : The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. Therefore, if you want to be paid, you now need to take some action to try to collect the funds from the defendant to satisfy the judgment amount. This two-part article series will cover the steps that can be taken to collect against a money judgment entered by a Maryland court when the defendant is also located in Maryland. Part One covers the process to discover information about the defendant's assets, and Part Two focuses on the collection process after identifying the assets. After a judgment is entered against the defendant (known as the "judgment debtor"), the court will send a notice to the judgment debtor that informs them that: (1) they may receive a form from you (i.e., the plaintiff) or your attorney that requests information about their assets; and (2) if the judgment debtor sends the completed form back to you or your attorney as instructed, then they will not have to appear in court to provide the requested information. Step 1: Send a Judgment Debtor Information Sheet The first step to find the judgment debtor’s assets is to send them a Judgment Debtor Information Sheet (i.e., Form CC-DC-CV-114). However, you cannot send a Judgment Debtor Information Sheet if the judgment amount is $5,000 or less, exclusive of interest, costs, and attorney fees. Importantly, you must wait at least 10 days after the court enters the judgment before you can send the Judgment Debtor Information Sheet. This 10-day period is known as the "waiting period," during which no collection action may occur. Note, you cannot add additional information to the Judgment Debtor Information Sheet, but you may strike through information you do not need. Step 2: Take Discovery to Locate Judgment Debtor's Assets Before you can take any other collection action, at least one of the following three things must be true or have occurred: You chose not to use the Judgment Debtor Information Sheet; The judgment debtor did not return the Judgment Debtor Information Sheet to you with the information you asked for within 30 days after the date the form was mailed or otherwise delivered to the judgment debtor; OR The judgment debtor did properly complete and return the Judgment Debtor Information Sheet; and it has been at least one (1) year since the entry of the judgment; or it has been less than one (1) year since the entry of the judgment but the court has given you permission to file interrogatories (questions) or request a hearing (oral examination). If any of the above occurred, then you can either: (a) send the judgment debtor a questionnaire, which is referred to as Written Interrogatories in Aid of Execution ; or (b) request an oral examination (i.e., a hearing at the court). Note, there is not a standard court form for written interrogatories in aid of execution for Circuit Court cases. Option A: Sending Written Interrogatories in Aid of Execution Interrogatories are a set of written questions used in legal proceedings, specifically in civil litigation, where one party (the asking party) sends them to the other party (the answering party) to gather information relevant to the case. The answering party is required to respond in writing and under oath, which means they must answer truthfully. You may send up to 15 interrogatories to the judgment debtor in an effort to obtain information about their assets, and you may serve the interrogatories on the judgment debtor by First-Class mail (although best practice is to send them via certified mail, return receipt requested). The judgment debtor must answer the questions under oath, within 15 days. Note, similar to the Judgment Debtor Information Sheet, you may not use written interrogatories to enforce a money judgment that is less than $5,000, exclusive of interest, costs, and attorney fees. If you do not receive answers within 15 days, you may file a Motion Compelling Answers to Interrogatories in Aid of Execution (i.e., Form DC-CV-030). Note, there is not a standard court form for Circuit Court cases. Step 3: Oral Examination in Aid of Enforcement of Judgment Once 30 days have passed after the judgment has been entered, you may file a request with the court to have the judgment debtor appear in court to answer your questions under oath. The request is made by filing a Request for Order Directing Judgment Debtor or Other Person to Appear for Examination in Aid of Enforcement of Judgment (i.e., Form CC-DC-CV-032). If your request is granted, the court will issue an order that tells the judgment debtor when they are required to appear in court. Note, you must serve the order on the judgment debtor within 30 days from the date it's issued by the court. During the examination, you may ask questions about the debtor’s assets, which may include real estate, vehicles, bank accounts, sources of income, and the amount of wages received. Dealing with an Uncooperative or Evasive Judgment Debtor If the judgment debtor will not cooperate with your efforts to discover their assets after being properly served with either (a) the order noted in Step 3 or (b) the order associated with the motion to compel answers to interrogatories, then you may file a Request for Show Cause Order for Contempt (i.e., Form DC-CV-033). If granted, the court will issue an order that compels the judgment debtor to appear at a Show Cause hearing to explain why they should be held in contempt for ignoring the court's order(s). If the judgment debtor fails to appear for the Show Cause hearing, the court may issue what is known as a "body attachment." You may also file a Request to Issue a Body Attachment (i.e., Form CC-DC-108) if one is not issued on the day of the hearing after the court orders such. Before the court can issue a body attachment, you must provide either : Proof that the judgment debtor was personally served with either the order to appear or the show cause order, if issued; Proof that the judgment debtor signed for either the order to appear or the show cause order, if issued, when served by restricted delivery mail; OR An affidavit from a person with firsthand knowledge that the debtor has been willfully evading service. Once the body attachment is issued (which operates just like an arrest warrant), the sheriff's office will take the judgment debtor into custody and bring them before the court to explain why they failed to comply with the court's order(s). The judgment debtor may be required to post a bond to be released, and the bond will be forfeited to the State if the judgment debtor fails to appear at the next hearing set by the court. You and judgment debtor will receive notice of the date and time for the new hearing. Once you are able to discovery or identify the judgment debtor's assets, it is then time to start the collection process. Part Two of this article series will discuss how to go about collecting your money once you have obtained the necessary information to discover the judgment debtor's assets. About the Author Attorney Jordan D. Howlette  is the founder and managing attorney of JD Howlette Law , a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook , LinkedIn , Instagram , and Twitter . DISCLAIMER : The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. Fortunately, all jurisdictions recognize the need to have a less formal venue for individuals to adjudicate low-dollar disputes without the need for legal representation—let’s face it, attorneys’ fees can often be higher than the amount of money being sought. To that end, each state (and the District of Columbia) has established a small claims court that is less formal in nature and much easier for those representing themselves (also known as a “pro se” party) to navigate. Quick Definitions : Plaintiff - the person suing or initiating the lawsuit. Defendant - the person being sued or defending against the lawsuit. Restrictions for filing a small claims court case in DC In the District of Columbia, an individual or business can initiate a lawsuit in small claims court only if: They are exclusively seeking money as the relief; and The claim is for $10,000 or less. Because the small claims court procedures are relatively simple, most litigants can represent themselves rather than pay an attorney to represent them. Note, a corporation generally must be represented by an attorney in DC Superior Court, but there is a small claims court exception that allows an authorized officer, director, or employee to appear on behalf of the corporation in lieu of an attorney. What documents are required to start the case? To start the case, you must complete or include the following: 1) A Statement of Claim You must provide a copy of the original Statement of Claim for EACH defendant you intend to sue. The Statement of Claim must list the addresses for all plaintiffs and defendants. Practice Tip : Each allegation you make in the Statement of Claim should be short, clear, and concise. You should clearly articulate to the court the nature of your suit (e.g., breach of contract, negligence, trespass, etc.) and why you believe you’re entitled to the relief being sought. This is where a quick Google search can also go along way if you do not have legal representation. For example, if I intended to represent myself in a negligence claim against my neighbor for damage caused to my property, I may turn to Google to look up the elements (or tests) to prevail on a negligence claim in DC. I would then include a short sentence in my Statement of Claim for each element that ties the law to the facts of my case. 2) A copy of the contract, promissory note, or any other important document You are required to include any important documents that support your claim. For example, if you’re alleging that someone failed to pay you for services rendered (i.e., a breach of contract claim), then you should include a copy of the contract. Practice Tip : If you have several supporting documents, be sure to clearly mark each as its own exhibit. So, if you had a copy of the written contract and then an email that confirms the person refused to pay the agreed upon price, then you would mark the contract as “Exhibit 1” and the email as “Exhibit 2”. 3) An Information Sheet Practice Tip : Only select ONE box in the “Nature of Suit” section on the Information Sheet. The very last question on the sheet (i.e., the 90-day notice question) is only applicable if you are filing a medical malpractice claim. Where and how do I file the required court documents? Individuals representing themselves must file the documents in-person at the Small Claims Clerk’s Office located inside Court Building B at 510 4th Street NW, Room 120. Attorneys, on the other hand, are required to electronically file the documents through the court’s online case management system. Attorney Practice Tip : Attorneys must electronically file the documents in the following order (or the clerk will likely reject the filing): Statement of Claim Instructions to Defendant Notice Sheet Exhibits (including any addendum to the statement of claim) Application for Approval of Special Process Server, if applicable Information Sheet Do I need to pay fees to file the documents with the court? Yes, there are always court fees that must be paid when initiating a case. In small claims court, the fees are relatively low compared to cases initiated in the other branches of the court. You can find an itemized fee list on the court’s website (scroll down to the “Small Claims Filing Fees” section). N ote also that all filing fees must be paid by cash, certified check, credit card (America Express, Discover, Visa or MasterCard) or money order made payable to: Clerk, DC Superior Court. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law , a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook , LinkedIn , Instagram , and Twitter . DISCLAIMER : The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this article should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. Maybe you've seen courtroom dramas on TV and thought, "is that how it really happens?" Well, let's break down the phases of litigating a civil case in simple terms. 1. The Complaint: Starting the Game Imagine you're playing a game, and someone breaks the rules. In the legal world, when someone believes they've been wronged, they can file a "complaint" in court to start the lawsuit. The complaint tells the court what happened and what the person (referred to as the "plaintiff") wants in return, which is usually money or some specific action. 2. Service of Process: The Invitation to the Game Once the complaint is filed, the other party (the "defendant") needs to know about it. Think of it as sending them an invitation to join the game. This is called "service of process," and it ensures everyone knows what's going on. Each state has its own rules that govern how and when service of process must be performed. 3. Answer: The Response The defendant doesn't just sit there after being served with the complaint; they get to respond. They can agree, disagree, or even bring up their own issues. The defendant's response to the complaint is called an "answer." The defendant can also separate try to end the game by filing a motion to dismiss the complaint. 4. Discovery: Digging for Clues After the defendant answers the plaintiff's complaint, both sides need to gather information to make their case. This phase, called "discovery," is like a detective phase, and it usually begins shortly after the defendant files their answer to the complaint. In the discovery phase, the plaintiff and defendant can ask questions (also called "interrogatories"), request documents, and interview witnesses (known as "depositions"). It's all about finding clues and evidence to build a strong case. 5. Pre-Trial Motions: Asking for Early Decisions After the discovery phase ends, and before trial starts, both sides can ask the judge to make decisions on certain issues. The requests can include throwing out evidence, dismissing parts of the case, or even ending the lawsuit altogether. 6. Trial: The Big Showdown If the case has not been settled or dismissed up to this point, then it goes to trial. This is the dramatic part you see on TV: witnesses, evidence, and arguments. Both sides present their case, and either a judge or jury decides the outcome. 7. Verdict: The Decision After hearing everything, the judge or jury makes a decision to decide who wins, who loses, and what the consequences are. 8. Post-Trial Motions & Appeals: Second Chances Even after a verdict, the game is not necessarily over. The losing side can ask the judge to reconsider the decision or they can file an appeal to a higher court, hoping for a different outcome. 9. Enforcement: Claiming the Prize If one party is ordered to pay money or take some action, they need to comply with the judgment of the court. If they don't, the winning side can take steps to enforce the judgment, like seizing property or garnishing wages. In Conclusion So, the next time you watch a legal drama, you'll know there's more to the story than meets the eye! About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law, a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook, LinkedIn, Instagram, and Twitter. DISCLAIMER: The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. You just filed your statement of claim (also known as the complaint) and case-related documents in the Small Claims and Conciliation Branch of the Superior Court. What next? Once you receive an executed copy of the Notice form back from the clerk of court, you will need to serve each defendant with copies of the following: Statement of Claim form; Instructions to Defendant form; Notice form; and Any supporting attachments or exhibits. Copies of these documents may be downloaded using the following links: Remember to always check the Court's website for the most up-to-date version of these forms. Serving the Defendant The process of serving a defendant is commonly referred to as "service of process." If you fail to properly serve a defendant with copies of these documents within 60 days from the date you filed the statement of claim (90 days in a very narrow set of circumstances), then the court will likely dismiss your case and you will need to start the process all over. It is very important that you properly serve the defendant in strict accordance with the rules because proper service is a prerequisite for a court to obtain personal jurisdiction over a defendant. Personal jurisdiction is a legal concept that refers to a court's power to subject a person to its authority and command. Without personal jurisdiction, a court cannot enter valid judgments or orders against a defendant. Now we'll discuss the rules for properly serving a defendant who resides within the District of Columbia. First, let's go over who can actually serve process on the defendant. Who can serve a defendant in the District of Columbia? Under the District of Columbia Small Claims Rule 4, the following persons may serve process on a defendant: Any competent person who is at least 18 years old and NOT A PARTY to the lawsuit (or otherwise has an interest in the lawsuit); The Clerk of Court, if service is done by registered or certified mail on either an individual, a business, or the District of Columbia (or its agencies or employees); or A United States marshal or deputy marshal if authorized by the court. How do you properly serve the defendant? You generally have the option of having someone physically serve copies of the court documents on the defendant or having the Clerk of Court mail copies of the documents to the defendant. Practice Tip: Since the District of Columbia allows for the clerk of court to serve the defendant by registered or certified mail, this is the preferred choice over the other two options under Rule 4 (and it's the least expensive approach). If choosing this option, you will make the request at the same time you file the case initiation documents with the clerk's office—it's an option that may be selected on the Information Sheet. How to physically serve documents on the defendant(s) If you'd rather go the traditional route of physically serving the defendant with copies of the statement of claim and related documents, then the process differs a little depending on whether you're serving an individual, a business entity, or the DC government. A) Physically serving an individual within the District of Columbia You can serve an individual by hiring a process server (or finding anyone over the age of 18 who does not have an interest in the case) to perform any of the following: Delivering a copy of the documents to the defendant personally (this can be accomplished anywhere as long as the documents are physically handed to the defendant); Leaving a copy of the documents at the defendant's residence with someone of suitable age (generally 16 years or older) and discretion who resides there; or Delivering a copy of the documents to an agent authorized by appointment or by law to receive service of process (e.g., a guardian ad litem or a conservator). B) Physically serving a corporation, partnership, or association within the District of Columbia You can serve an any of these entities by hiring a process server (or finding anyone over the age of 18 who does not have an interest in the case) to deliver a copy of the documents to either: An officer of the entity; A managing or general agent of the entity; or Any other agent authorized by appointment or by law to receive service or process. You may also be required to mail a copy of the documents to the defendant under this option if the agent is authorized by statute to receive service of process and the statute requires the extra mailing step. C) Physically serving the District of Columbia You can serve the District of Columbia by hiring a process server (or finding anyone over the age of 18 who does not have an interest in the case) to deliver a copy of the documents to BOTH: The Mayor of the District of Columbia (or designee); and The Attorney General of the District of Columbia (or designee). Note, to serve a DC agency or a DC officer or employee in their official capacity, you must serve both the Mayor and Attorney General, as stated above, AND also serve the agency, employee, or officer. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law, a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook, LinkedIn, Instagram, and Twitter. 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. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this article should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. We've created this informational guide to inform those without legal representation about key rules for drafting and filing a complaint in the state courts of Maryland. Be sure to subscribe to our Blog and Newsletter to receive alerts when additional guides are posted. Overview of Maryland Court System The Maryland court system has four levels that consists of two trial courts and two appellate courts. At the trial court level, there are the district courts and the circuit courts. These courts hear evidence and render judgments based on the facts presented by the parties. The appellate courts, on the other hand, review a trial court’s actions and decisions to determine whether the trial judge properly followed/applied the law. The appellate courts are comprised of the Court of Special Appeals (an intermediate appellate court) and the Court of Appeals (the highest court). The Court of Appeals is commonly referred to as the supreme court in other states. There is also a specialized court called the Orphans’ Court, which handles wills, estates, and other probate matters, in addition to limited aspects of guardianship. How does someone start a lawsuit in Maryland? First, you must prepare a complaint. The person preparing and filing the complaint is referred to as the “plaintiff” and the other party is referred to as the “defendant.” In Maryland, a complaint must contain: A clear and concise statement of the facts that give rise to a legal cause of action; A demand for relief; Note, if the plaintiff seeks a monetary award that is $75,000 or less, then the demand for relief paragraph must state the specific amount sought. If seeking more than $75,000, then demand must set forth a general statement that the amount sought exceeds $75,000. A signature by the party or the party’s attorney; The signatory’s address, telephone number, facsimile number (if any), and email address; and If applicable, the party’s attorney’s identifying Attorney Number. The first page of the complaint must also contain a caption that identifies: (a) the name of the parties; (b) the address of the parties, if known; (c) the name of the court; and (4) the document title (i.e., Complaint). Practice Tip: In drafting the complaint, be sure that each factual allegation is set out in a separate numbered paragraph and that each cause of action is outlined in a separately numbered count (e.g., Count I: Negligence, Count II: Breach of Contract, etc.). What county should the complaint be filed in? A plaintiff is generally required to file the complaint in the county where the defendant either: (1) resides; (2) carries on a regular business; (3) is employed; (4) habitually engages in a vocation; or (5) maintains its principal office, if the defendant is a corporation. (Md. Code Ann., Cts. & Jud. Proc. § 6-201). In addition to the complaint, the plaintiff is generally required to complete an information report (generally a Civil Non-Domestic Case Information Report) that provides the clerk of court with pertinent information about the parties and the legal causes of action so that the case can be assigned to the appropriate division of the court. The information report is filed with the complaint. Should the complaint be filed in the district court or the circuit court? It depends. If you are seeking more than $30,000 in monetary damages, the complaint must be filed in the circuit court. If the amount is between $5,000 and $30,000, the complaint may be filed in either the circuit court or the district court. And if the amount is less than $5,000, the complaint must be filed in the district court. Do I have a right to a jury trial? Either party (plaintiff or defendant) generally has the right to a jury trial in cases where the amount in controversy is $15,000 or more. But a party must affirmatively request or demand a trial by jury at the start of a case. Note, though, jury trials are not available in district court. Can the complaint be filed online? Yes, but only in the counties that allow for electronic filing (known as “e-filing”). Currently, e-filing is available in the following counties: Allegany, Anne Arundel, Baltimore, Calvert, Caroline, Carroll, Cecil, Charles, Dorchester, Frederick, Garrett, Harford, Howard, Kent, Montgomery, Queen Anne’s, Somerset, St. Mary’s, Talbot, Washington, Wicomico, and Worcester. Visit Maryland Electronic Courts (MDEC) for more information. In the counties that have not adopted e-filing, you must file the initiating documents (i.e., the complaint, civil cover sheet, and any attachments) with the court by either delivering hard copies in person to the clerk’s office or mailing copies of the documents to the clerk’s office. Is there a fee to file a complaint with the court? Yes, all courts charge a filing fee. Generally, you are required to pay the filing fee at the same time the case initiation documents are filed with the court. For cases initiated in the circuit courts, the filing fee for civil cases is generally $165. For the district court, the filing fee is $34.00 for small claims cases and $46.00 for large claims actions. What happens after the complaint is filed with the court? After you file the initiating documents with the court, the clerk of the court will prepare a summons and send it to you. Then, you have 60 days to serve the defendant with copies of the case initiating documents and summons. If you are unable to successfully serve the defendant within the deadline, you may make a written request to the clerk of court to renew the summons (at which point, you'll have another 60 days to serve the defendant). Remember, you must serve the defendant with copies of: (1) the summons; (2) the complaint; and (3) all other papers filed with the complaint. Be sure to subscribe to our Blog and Newsletter to receive our next article on How to Serve Process on a Defendant in Maryland. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law, a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook, LinkedIn, Instagram, and Twitter. DISCLAIMER: The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this article should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. Now, more than 42,000 small businesses in Maryland will not have to pay taxes on roughly $55 million in assessments. However, all Maryland businesses will still be required to file an annual personal property return with SDAT regardless of their exemption status. Self-Certification Beginning in 2023, businesses will be able to self-attest on their Annual Report that their personal property falls within the exemption range and will no longer be required to submit a return detailing their personal property. This will relieve small businesses throughout the state from the significant burden of tracking the original cost and year-after-year depreciation for personal property totaling less than $20,000. Late-Filing Penalties Abated for 2022 Returns SDAT has abated the late-filing penalties previously assessed on 2022 business personal property returns that reported less than $20,000. SDAT will also be issuing refund checks in the mail to those eligible businesses that paid the late-filing penalty assessments. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law, a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook, LinkedIn, Instagram, and Twitter. DISCLAIMER: The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this article should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. Congress temporarily increased the deductibility cap from 50% to 100% in an attempt to provided added relief to restaurants affected by the COVID-19 pandemic. Importantly, though, only meals provided by a restaurant qualify for the 100% deduction; all other meals remain subject to the 50% cap. For the remainder of the year, businesses may fully deduct food and beverage costs provided by a restaurant so long as the following conditions are satisfied: The meal was an ordinary and necessary expense in carrying on your trade or business; An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. The expense was not lavish or extravagant under the circumstances; Either you or your employee was physically present during the meal; The meal was provided to a current or potential business customer, client, consultant, or similar business contact; and In the case of food or beverages provided during or at an entertainment event, the food and beverages were purchased separately from the entertainment, or alternatively, the cost of the food and beverages was stated separately from the cost of entertainment on one or more bills, invoices, or receipts. Example: Sally owns a consulting firm. She invites a prospective client to dinner at a local restaurant. Sally orders an appetizer, two entrees, and drinks for her and the prospective client. Once finished, Sally pays the bill and keeps a receipt for her records. Sally can fully deduct the food and beverage expenses she incurred at dinner, as well as the sales tax and any tips. IRS Recordkeeping Requirement The IRS requires that you keep adequate records to substantiate each expense reported on your tax return, including business meal expenses. Adequate records generally consist of some form of documentary evidence, such as receipts, cancelled checks, bills, or invoices. For business meals, a receipt from the restaurant will suffice as documentary evidence so long as the receipt contains the following information: The name and location of the restaurant; The number of people served (if the receipt does not contain the number of people served, be sure to log this information in your books and records); and The date and amount of the expenses. Note, if there is a charge for something other than food or beverages, the receipt must clearly indicate the non-qualifying charge. The best practice, though, is to ask the restaurant to split the food and beverages charges on one receipt and all other charges on a separate receipt. Exception for expenses under $75: Documentary evidence is not required for expenses under $75, but it is highly recommended that you nevertheless keep and maintain receipts for these expenses or accurately track them on your books and records. For more information, see the following resources: IRS Publication 463 (Travel, Gift, and Car Expenses); and IRS Notice 2018-76. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law, a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing JD Howlette Law, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook, LinkedIn, Instagram, and Twitter. DISCLAIMER: The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this article should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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: (1) preparers a substantial portion of a federal tax return for compensation; or (2) employs one or more persons to preparer a substantial portion of a federal tax return for compensation. Most paid tax return preparers are professional, honest, and trustworthy. But there are plenty of dishonest return preparers who emerge each tax season looking to make a quick buck at the expense of unwary customers. These dishonest tax return preparers often report fictitious income amounts, false deductions, and unallowable tax credits on returns they prepare in order to obtain inflated refunds for customers. In turn, the preparers charge unconscionable preparation fees (sometimes in excess of $1,000) to increase profits. Unfortunately, most individuals who fall victim to tax return preparation fraud end up paying the hefty price because the law holds taxpayers ultimately responsible for the items listed on their return. The IRS provides several different options for reporting return preparer fraud and misconduct, and offers a variety of relief options to victims. This article focuses on the relief options available under the IRS's Return Preparer Misconduct (RPM) program. Perform Quick Review of Tax Return First and foremost, you should always thoroughly review your income tax return prior to signing it. If you did not thoroughly review the return prior to signing it, be sure to perform at least a quick review of the following fields on the return to ensure that the information reported by the preparer was accurate: Make sure the income amounts reported on Line 1 match the total amounts listed on your Forms W-2 and 1099; Check to see if the preparer reported any unrecognized charitable deductions or medical expenses on a Schedule A (Itemized Deductions)—this is a common issue; Check to see if the preparer filed a Form 8863 (Education Credits) with your return. If so, look at Lines 27 and 31 on page 2 to see if the preparer reported any unrecognized amounts for education expenses—this is also common issue; and Check the account number and routing number listed in line 35 on page 2 to ensure that it matches your bank account information—this is the account where your refund will be deposited. Return Preparer Misconduct (RPM) Program The RPM's objective is to assist taxpayers who report they are victims of return preparer misconduct. Importantly, the RPM covers only those situations where a customer interacted with a return preparer for the tax year in question, but (a) did not authorize the preparer to file a return, (b) claims that the preparer altered the return prior to filing it; or (c) claims that the preparer misdirected all or a portion of the customer's refund. For any other situation (e.g., identity theft or other preparer misconduct), taxpayers should review the IRS's Taxpayer Guide to Identity Theft and/or file a complaint with the IRS's Return Preparer Office. Required RPM Complaint Documentation Individuals seeking relief under the RPM must submit a "complete" complaint to the IRS, which consists of the following: Form 14157-A (Tax Return Preparer Fraud or Misconduct Affidavit); Form 14157 (Return Preparer Complaint); and Sufficient documentation to substantiate the allegations. Relief & Resolution There are four relief categories under the RPM processes. The relief available to you is based upon the specific category assigned to your claim. Category 1: Unauthorized Filing The taxpayer was in contact with a preparer for the year of filing, but did not sign or authorize the filing of a return. However, a return was filed with the taxpayer’s name and taxpayer identification number (TIN). Potential Relief: The IRS will administratively adjust the taxpayer’s account to reflect the taxpayer’s valid return and remove the portion of the refund attributable to preparer misconduct. The taxpayer shall receive a refund for the entire amount due from their valid return, less any amounts already received. Category 2: Authorized Filing, Altered Return Information and No Additional Refund Due to Taxpayer The taxpayer was in contact with a preparer for the year of filing and did authorize a return filing, but the taxpayer claims that the information reported on the return (e.g., amounts for income, expenses, deductions, credits, etc.) was altered before it was filed or the return otherwise includes items which the taxpayer did not authorize. Potential Relief: The IRS will administratively adjust the taxpayer’s account to reflect the taxpayer’s valid return and remove the portion of the refund attributable to preparer misconduct. If the taxpayer’s valid return reflects a balance due, then the taxpayer is liable for the amount owed. If the taxpayer previously received a refund that exceeds the refund amount to which they are entitled to, then the taxpayer will be asked to repay any refund received to which they were not entitled to. Category 3: Authorized Filing, Altered Return Information and Taxpayer Requesting Additional Refund Same facts as Category 2 above, but the taxpayer claims they only received a portion of the anticipated refund or did not receive any portion of the refund. Potential Relief: The IRS will administratively adjust the taxpayer’s account to reflect the taxpayer’s valid return and remove the portion of the refund attributable to preparer misconduct. The taxpayer shall receive a refund for the entire amount due from their valid return, less any amounts already received. Category 4: Misdirected Refund Only and Taxpayer Requesting Additional Refund The taxpayer was in contact with a preparer for the year of filing and did authorize a return filing, but the taxpayer claims that the direct deposit information or mailing address reported on the return was altered without the taxpayer’s knowledge or consent, which caused all or a portion of the refund to go to the preparer. The taxpayer claims that they received only a portion of the refund or did not receive any portion of the refund. Potential Relief: The IRS will administratively remove the portion of the refund misdirected to the preparer and the taxpayer shall receive a refund for the entire amount due from the original valid return, less any amounts already received. Supporting Documents In addition to the submission of Forms 14157-A and 14157, individuals seeking relief under the RPM must submit documentation to support their claim of preparer misconduct. Acceptable documentation includes: The return preparer’s name and address A signed tax return as the taxpayer intended it to be filed Official report from a law enforcement agency (e.g., Police Department, State Attorney General, Criminal Investigation, etc.). Report must be signed by a police officer or equivalent and must contain: (a) the tax year(s) involved; (b) the return preparer’s first and last name; and (c) a statement describing the preparer misconduct and theft of refund. Note, this report is only for required for Categories 3 and 4 where the taxpayer is seeking a refund). For ghost preparers (i.e., preparers who do not sign the return): 1) At least one piece of evidence corroborating that the person held themselves out as a tax return preparer, which can include: A business card of the preparer; Flyer or advertisement showing return preparation services and the name of the preparer; Professional or business letterhead containing the name of the preparer; Lease agreement (e.g., for a storefront location that is no longer open) ; Affidavit of person who hosted or sponsored the preparer (e.g., statement by a church minister acknowledging that the church allowed the preparer to provide preparation services in the church); and/or Documentation indicating state or local law enforcement investigations against the named preparer for the preparation of tax returns. AND 2) At least one piece of evidence corroborating that the tax return preparer interacted with the taxpayer, which may include: Cover letter (including the tax return) received from the tax return preparer when the return was prepared. Form 8879 (IRS e-file Signature Authorization) with signatures or evidence it was received from the tax preparer. Copy of negotiated check the taxpayer gave to the preparer for payment of services. Copy of “refund” check the taxpayer received from the preparer. Credit card statement reflecting charge in the preparer’s name for payment for services. Receipt from the preparer, reflecting a fee, for the preparation of a tax return for the year in question. Copy of paper check(s) reflecting the amount received by paper check, if applicable. E-mail or text messages exchanged between the taxpayer and preparer concerning the tax return preparation. Where to Send RPM Complaints If you are submitting a RPM complaint in response to a notice or letter received by the IRS, then send the complaint to the address contained in the notice or letter. Otherwise, you may send the complete RPM complaint to the IRS by either: Fax - (855) 889-7957; or Mail - This is the same address where you would normally mail your Form 1040. Use the following link to quickly locate the appropriate address. Once the IRS receives a complete RPM complaint, it generally has 180 days to reach a resolution. To inquire into the status of your RPM complaint, call the IRS’s Identity Theft Victim Assistance Division (IDTVA) at 1-855-343-0057. Note, an RPM complaint should NOT be sent to the IRS’s Return Preparer Office. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law, a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing JD Howlette Law, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook, LinkedIn, Instagram, and Twitter. DISCLAIMER: The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this article should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.

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. However, businesses are required to capitalize (rather than deduct) the costs of acquiring, producing, and improving certain business property, regardless of the size of the property or its cost. Under the IRC's capitalization rules, businesses must track each capitalized asset on their books and records, and then depreciate the asset's cost over a period of years. The deduction and capitalization provisions of the IRC have historically burdened small business owners with the difficult task of determining what business property should be expensed vs. capitalized. Fortunately, everything changed in 2014 when the IRS established the de minimus safe harbor election. Under the election, a business owner may deduct the costs to acquire or produce all business property that meet certain dollar limits, even if the property would normally be capitalized. For example, a small business owner who purchases a $1,000 laptop and $500 printer for use in their trade or business can now immediately deduct the costs of both purchases. Traditionally, the owner would need to treat both items as capital assets and depreciate the costs over the lifetime of the assets, while keeping track of the accumulated depreciation year after year. Expense Limits Small business owners with audited financials may expense amounts up to $5,000 per invoice or item. Those without audited financials may expense amounts up to $2,500 per invoice or item. Taking the Election Importantly, you must file a statement with your federal tax return if you wish to take advantage of the de minimis safe harbor election. According to the IRS, the statement should be titled "Section 1.263(a)-1(f) de minimis safe harbor election" and include your name, address, and Taxpayer Identification Number. The statement should also clearly note that you are making the de minimis safe harbor election. Under the election, you must apply the de minimis safe harbor to all expenditures that satisfy the criteria for the election in the taxable year, including costs for materials and supplies. Specific Requirements Under the de minimus safe harbor election, a taxpayer must: Establish before the first day of the tax year (January 1st for calendar year taxpayers) an accounting procedure requiring it to expense amounts paid for property costing less than a certain dollar amount; and Actually treat such amounts as currently deductible expenses on its books and records. If you have an audited financial statement and wish to utilize the $5,000 de minimis limit, your accounting procedure must be in writing and signed before January 1st of the applicable tax year. If you do not have an audited financial statement and qualify only for the $2,500 limit, you do not need to put your accounting procedure in writing (but it is still recommended that you do), but the procedure should still be in place before January 1st of the tax year. So what does all this mean? Basically, small businesses may elect to immediately deduct certain amounts paid for tangible personal property without ever considering whether the property should be capitalized. This exception can save small business owners time and resources when it comes to managing the books and records for the business. Note, amounts paid for inventory or land cannot be expensed under the de minimis safe harbor election. However, small business taxpayers may be able to treat inventory items as non-incidental materials and supplies under a separate exception. About the Author Attorney Jordan D. Howlette is the founder and managing attorney of JD Howlette Law, a civil litigation and business law firm focused on delivering high-quality legal services to individuals and businesses in a timely, cost-efficient manner. Prior to establishing his practice, Jordan worked as trial attorney in the Tax Division of the U.S. Department of Justice, where he successfully litigated dozens of civil tax cases on behalf of the United States in federal courts around the country, securing millions of dollars in favorable judgments while also advocating for equitable justice. He is intimately familiar with the procedures, strategies, and processes of litigating cases from start to finish in court and with resolving multi-faceted civil disputes involving high-dollar amounts, complex statutory and regulatory provisions, and diverse parties from different jurisdictions. Follow and connect with JD Howlette Law on Facebook, LinkedIn, Instagram, and Twitter. DISCLAIMER: The information in this article is provided for general informational purposes only and may not reflect the current law in your jurisdiction. No information contained in this post should be construed as legal advice from JD Howlette Law or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this article should act or refrain from acting on the basis of any information included in, or accessible through, this article without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from a lawyer licensed in the recipient’s state, country or other appropriate licensing jurisdiction.