Title 31 of the U.S. Code allows the IRS to impose civil penalties for a U.S. person’s failure to file a timely and proper FBAR by the statutory deadline. However, the IRS doesn’t have forever to make ...

About half the states have eliminated statutes of limitation for rape, so like murder, there is no limit on how much time has passed since the crimes occurred for suspects to be charged. The statute ...

In tax controversy and litigation matters, sometimes procedure trumps the merits. The statute of limitations is a great example. Even if the taxpayer made a mistake on a prior year return, the IRS ...

Trump has said he plans to appeal his conviction, and his lawyer has mentioned the statute of limitations as one issue that could be raised. A felony in New York normally must be charged within 5 ...

* This article relates to personal injury limitations; there may be different limitations periods for other product liability claims (e.g., those that sound in warranty or fraud). Statutes of ...

WASHINGTON — The Supreme Court on Friday ruled in favor of a former police officer who is seeking to throw out an obstruction charge for joining the Capitol riot on Jan. 6, 2021. The justices in a 6-3 ...

The ICC is an independent judicial institution empowered to investigate and prosecute war crimes, crimes against humanity, genocide, and the crime of aggression. Its establishment in 2002 signaled the ...