What is the Nature of Embezzlement?

Embezzlement refers to the act of appropriating personal property, typically financial in nature, by someone to whom it was entrusted. It is one of the forms of financial fraud. Instances demonstrating embezzlement are: a cashier embezzling cash from his employer, a financial advisor embezzling money from shareholders or a spouse embezzling his partner’s funds. Embezzlement can be minor or critical depending on the amount and scheme involved. Normally, embezzlement is deliberately, systematically and/or meticulously done with an apparent plan to keep other individuals unaware of such activities because it is being perpetrated without their discernment or consent.

Most of time, the trusted person tries to lessen the risk of detection by embezzling merely a small fraction of the total funds received. If carried out with success, the crime can continue for a number of years without being exposed. The embezzlement only becomes apparent to the victim when the funds are already needed or requested for use.

Is embezzlement a statutory offense?

Embezzlement is a kind of statutory offense therefore its definition varies from statute to statute. Generally the offense is constituted by the following:

a. There is a fraudulent

b. There is a conversion -

c. of a property -

d. owned by another person

e. The other person’s ownership is supported by the law

How do you define embezzlement?

Embezzlement is an offense that violates ownership particularly the owner’s right to manage how his property will be used and disposed. Unlike larceny where the least movement of the property together with intent to permanently take away one’s ownership of the property is sufficient, the element of conversion in embezzlement needs to be interfered extensively with the bona fide owner’s property rights. The conversion will only be considered fraudulent if the defendant deliberately converted the property to his own exploitation without claiming any right or error. The kind of property which is the subject of embezzlement differs amongst jurisdictions. The crime is not only limited to conversions of personal property. Generally, embezzlement statutes take in conversion of both tangible and intangible personal property. Real property is not included in the scope of the statute. The most important element is that the defendant must have had legal possession and not merely custody of the property when the fraudulent conversion was perpetrated. If this is proven true, then the offense is embezzlement. If not, then the crime will be referred to as larceny. Finding out whether the nature of the particular person’s possession of the property was legal or custodial is very difficult at times.

This article does not intend to give any legal advice.

Further Reading: Visit the website of Attorneys at Law Will & Will, http://www.willdefendu.com for more information about embezzlement. Helping residents in Southern California.

What Happens When People Don’t File or Pay Taxes

It is estimated that about three percent of people required to pay taxes do not file tax returns at all. According to the laws governing U.S. Federal income taxes, the willful failure to file taxes carries civil penalties. These penalties apply when an individual or corporation fails to file a return in a timely manner or willful fails to timely pay taxes.

Penalties are based on the amount of tax due, however, so if no tax is owed, no penalties are due.

Civil Penalty for Delayed Filing of Taxes

To calculate the civil penalty for willful failure to timely file a return, it is important to realize that the IRS generally establishes a penalty that is equal to 5.0% of the amount of tax required to be shown on the return per month, up to a maximum of 25%.

The civil penalty, on the other hand, relates to the willful failure to pay taxes in a timely manner with reference to the amount that is actually “shown on the return”; it is generally equal to 0.5% of such tax due per month. The maximum penalty is 25% of the total amount due.

The two separate penalties are, however, computed together in a relatively complex algorithm. Computing the actual penalties due can be rather complicated, however, so it is often necessary for tax payers to refer to the IRS to receive confirmation of the exact penalty fee that is being assessed.

Non-filing of Tax Return Penalty

When a taxpayer does not have enough money to pay their entire tax bill, the IRS can work out a payment plan with taxpayers. When there is no return filed by a person required to pay taxes, there is no statute of limitations on civil actions that may be brought against them. That means that the IRS can seek taxpayers and demand payment of taxes owed for any year that taxes were not filed and paid. For every year that at taxpayer willfully fails to file an income tax return on time, the taxpayer may be sentenced to up to one year in prison. There is, however, a six-year statute of limitations on Federal tax crimes.

Anyone who has not paid taxes can see relief using one of several approved methods for negotiating with the IRS, in addition to simply paying the amount owed. There is the option to make an offer in compromise and therefore to pay a portion of what is owed instead of the full amount. There is also the option to establish a payment plan to pay a specific amount over a number of months until the balance is paid off. In some cases, it may also be possible to seek an amnesty to clear a tax debt if payment is not possible.

This article is not intended to give legal advice.

The Thorn Law Group website provides more information about tax litigation. Serving clients in Maryland and Virginia.

Sickle-cell Anemia

Sickle-cell anemia (or sickle-cell disease) is a genetic blood disorder which is characterized by the individual’s red blood cells (RBCs) assuming a rigid, abnormal, curved sickle shape. This will decrease the RBC’s flexibility, thus causing a variety of medical complications. This abnormal shape of the RBCs occurs as a result of mutation in the hemoglobin gene. Prognosis for this disease includes a shortened life span, with the average life expectancy of 42 years for males and 48 years for females.

This disease will usually present in early childhood and is far more common for those who are descendants of people living in tropical and sub-tropical regions where malaria is/was common. The reason for this has to do with a higher survival rate among those who carry a single sickle-cell gene. As such, approximately 1/3 of the indigenous population of the Sub-Sahara region of Africa carries the sickle-cell gene. Those who carry only one of the sickle-cell genes are more immune to malaria, since the infestation of malaria plasmodium is halted by the blood cell’s sickling.

In the United States, approximately 1 in 5,000 residents have the sickle-cell trait (mostly descendants of Sub-Saharan Africans) with 1 in 500 African American births possessing the disease.

Those infected can demonstrate a variety of symptoms to include; anemia, Sequestration Crisis Aplastic Crisis, Hyper Hemolytic Crisis and others. Most of these crises will last between five and seven days. The spleen can also be affected because of its narrow blood vessels and its function of eliminating defective blood cells. The spleen will usually be infarcted before the end of the patient’s childhood and this will increase the risk of infection from encapsulated organisms, due to the autosplenectomy. Because of this, vaccinations and antibiotics will be prescribed.

One of the earliest clinical signs of sickle-cell is inflammation of the fingers and/or toes (dactylis) which can be quite painful and can occur as early as 6 months of age, lasting for up to a month. Another symptom is acute chest syndrome which is characterized by fever, breathing difficulties and chest pain. Usually, the patient will be treated for both sickling and pneumonia. In some situations, surgery may also be indicated.

Please note that this article is for informational purposes only and is not intended as legal advice.

Sickle-cell disease Social Security disability claim information may be obtained by visiting the website of Fort Worth SSI Attorney Gerard Lynch, representing Social Security cases throughout Texas.

Gas and Whiskey, A Mix That’s Deadly: Driving Under the Influence

In the United States, over forty percent of the total traffic deaths are caused by alcohol-related collisions, mostly driving under the influence.  Driving under the influence or DUI is one of the major health hazards in the modern world, which costs the U.S. $51 billion annually.

Depending on the jurisdiction, this criminal offense may be called by different terms, including driving while intoxicated (DWI), operating while intoxicated (OWI), or driving under the influence (DUI, which can mean either under the influence of alcohol or drugs).

In the case of the trucking industry, driving under the influence is a much increased risk, what with a much larger, deadlier weapon in the shape of an 18-wheeler truck.

DUI Symptoms

There are many telltale signs to look out for in order to assess whether a driver is drunk driving. These can be observed while the vehicle is in motion, after the vehicle is asked to pull over, and while a driver is asked to perform some preliminary tests.

As issued by the National Highway Traffic Safety Administration (NHTSA), among the most common indications of drunk driving are straddling center lane or marker, almost striking an object or vehicle, weaving, swerving, drifting, and driving into opposing or crossing traffic.

Investigation Phase

Once a police officer sees one or all of the above, he now needs to look at the situation inside the vehicle and ask some questions. Further indicators of intoxication would include odor of an alcoholic beverage inside the vehicle, flushed face, watery or bloodshot eyes, and droopy eyelids. When he asks his questions, the officer should look for slurred speech, difficulty understanding or responding, plain-view presence of containers of alcohol, and outright admission of drinking.

Field Sobriety Tests

Despite the objective intent of assessing for intoxication, field sobriety tests (FSTs) are the most controversial phase in evaluating drivers for DUI. While drunk drivers may be screened through such tests, sober people with different health conditions may also fail to pass them, especially people with weight problems, health conditions, 65 years or older, and others with non-obvious disabilities.
The NHTSA recommends a 3-test battery of FSTs, which include the horizontal gaze nystagmus test (following an object with the eyes to determine eye movement reaction), walk-and-turn test (heel to toe in a straight line), and the one-leg stand. As yet, standardized FSTs are still being improved on.

Gordon & Elias, L.L.P. is ready to handle truck accident cases in Houston, Texas, and the rest of the United States.

This article is intended solely for general information purposes. The content should not be considered and is not legal advice.