WHILE IRS audits decreased from the mid-90s, the Service reorganized, retrenched, and retrained its personnel during years of inactivity. They are back. I have personally handled more audit defense cases in the last year than in the previous five years. This new activity has been dominated by audits of Schedule C for taxpayers who conduct…
PARTS of the joy of my recently concluded Holy Land Pilgrimage were the company of two young brothers in their 20s and my conversations with them. Often after supper, we would still spend long hours together, talking and sharing deep thoughts about life and faith with one another. One night, the older one asked me,…
YES, under certain humanitarian exceptions, an inadmissible arriving alien can be granted parole by the Bureau of Immigration and Customs Enforcement (ICE) of the Department of Homeland Security (DHS), even though the Immigration Judge is precluded by the DHS regulations from considering release on bond for arriving aliens. Indeed, if an arriving alien is inadmissible…
IT is a clear day in Angono. The streets are filled with bystanders-residents and non-residents alike-who are eagerly waiting for the presence of something big. Looking above, the view of the sky is adorned by an assemblage of colorful banderitas. The sun slips in a little of its light upon these strips of color and…
(Part 1) Dear Atty. Gurfinkel: I am single and under petition. I have a common-law spouse, whom I would like to marry, but I am receiving conflicting advice and information about whether it’s OK to marry, and the effect that marriage would have on my petition. When would marriage affect the validity of a person’s…
The recent catastrophic devastation of hurricane Sandy and the down-the-drain aftermath that emotionally impacted and economically ravaged even the strongest of heart were all but parts of life’s never-ending challenges and Sisyphean trials. We just have to admit that being born on earth means we should enjoy what life has to offer and suffer the…
Anyone who has ever been a bride, a bridesmaid, mother of the bride, a debutante, or someone who has dolled up for a special occasion, shares an unguarded secret about getting ready for a major event: It pays to hire a professional hair and make-up stylist! Virtually, every bride can benefit from having their make-up…
It was a seeming reflexive reaction the moment news about Lorli Villanueva’s concert at the Kalayaan Hall of the Philippine Center in New York reached her fans and even those who were merely curious about what she would actually show. Lorli, a proud recipient of a Best Supporting Actress award during the 1972 Manila Film…
It is that time of the year again, when filmmakers and film-lovers from around the globe converge in New York City to attend the much-awaited Tribeca Film Festival. This year is promising to Filipino and Filipino-American film-makers and performers as there are various films that feature (or were megged by) them. On top of that…
Rheumatoid Arthritis (RA), commonly known as arthritis, which causes the usual aches and pains in the various joints in the body, especially among the elderly, affected about 47.8 million people in the United States in 2005. It is projected to rise to 67 million by 2030. RA is also found among those who are between…
PREGNANCY and its related hormonal changes exaggerate the effects from plaque irritants. And as you know, the acids in plaque can lead to tooth decay, gum tissue inflammation and, if neglected, eventual tooth loss. A healthy diet, daily tooth brushing and flossing, and a continued – even increased – schedule of regular dental hygiene visits…
Until about the latter part of 2004 vitamin E, a fat soluble vitamin was a most popular anti-oxidant that was believed to protect the body from harmful unstable substances known as free radicals. People were popping vitamin E gel caps with gusto in the past, hoping to slow down aging, prevent dementia, heart and liver…
REALIZING that it is outmatched militarily with China, the US has responded to the country’s call for a defense modernization program and has agreed to help equip and train its military. By Western standards, the Philippines’ military capability has yet to prove itself. An example is its lack of sufficient transport aircraft capable of supporting…
It’s just hard to imagine that this place was once submerged in water. Rocks that were once in the abyss of the ocean seemed to have risen as the waters disappeared; a mountain is born. This lovely place located in Mountain Province—Sagada—now exhales, after a billion years, cool and crisp air to visitors who come…
THE first day of filing for Certificates of Candidacy (COCs) at the Commission on Elections (COMELEC) may have been rambunctious enough for COMELEC Chairman Sixto Brillantes to deem it “a circus.” Yet, it pales in comparison to the decibels raised (and are still being raised) by outraged netizens over some controversial provisions in the enacted…
QUESTION: I heard that there is a type of visa whereby I don’t need to invest $1,000,000 to get the Green Card, but rather can use my business knowledge and business. Is this true? Answer: Yes, it is the much less known Multinational Manager Visa. This is where you have 2 companies in 2 different…
ROBERT Collins had applied for an officer’s position with the Maryland Department of Public Safety. Collins narrated that during the job interview, the human resources personnel interviewing him asked for his Facebook username and password. He was told that it was being done to verify that Collins, who was applying to be a state trooper,…
Dr. Belinda Aquino further cements her place in Filipino academic history. The first-ever awardee of the prestigious Dr. Jose Rizal Award for Peace and receiver of the University of the Philippines (UP) Alumni Association Lifetime Distinguished Achievement Award, Aquino is one of the most distinguished and renowned Filipino academics and experts of her time. Aquino…
RECENTLY, I was approached by a lawyer who inquired if I was advising eligible applicants to file for Deferred Action. When I responded yes, of course, this same lawyer told me that she is doing the opposite. That she is advising clients not to file because of concern with a potential change of administration. Meaning: If…
EVERYONE knows that the mortgage rates are really at its Historic Lows, we are talking about 3.25%- 3.5% for your 30 years fixed rate mortgages. I noticed that these are really helping homeowners who already had 4% six to eight months ago, now able to refinance again to a 3.25% – 3.5% rates with absolutely…
LET’S say that you’re a man who loves women and you own a business distributing lingerie. You require all your women employees to wear the company’s products in the office. Every time a female employee enters your office, you do not have sex with them the way Pres. Clinton did. Last week, all of your…
AS I write this article early in the morning of Thursday, the 4th of October, on the Feast Day of St. Francis of Assisi, I remember the strong and honest words of our guide as he welcomed us last night, after two days of visiting the holy sights of Jordan: “Keep in mind always that…
In a recent conference held in Washington, Finance Secretary Cesar V. Purisima shed some light on what took the Philippine government to achieve its current state, as one of the fastest growing economies in Asia. Owing much to the continuous pursuit of good governance, Purisima confidently said that the Philippines is now on its way…
In June 2011, John Morton, the Director of Immigration and Customs Enforcement (ICE) issued a memo on “prosecutorial discretion”, whereby ICE would refrain from going after, or removing\deporting, certain people who did not really pose a risk or threat to the US, even if they were here illegally. This policy applied to people who were…
DHS current policy is to focus its enforcement resources on the removal of individuals who pose a danger to national security or a risk to public safety, including individuals convicted of crimes with particular emphasis on violent criminals, felons, and repeat offenders, DHS will exercise prosecutorial discretion as appropriate to ensure that enforcement resources are…
THE average adult gains one pound (0.45 Kilos) a year. Packing an additional 20 pounds (9 Kilos) a year multiplies the health risks of every one of us. The question is: Can we do anything to prevent this annual weight gain? Harvard physicians have a strategy that goes beyond the popular advise that says “eat…
THE filing of candidacy for the 2013 midterm elections officially began. With 18,053 elective positions at stake, the country (especially its qualified voters) is in the throes of election fever. On a national scale, Filipino voters will declare who to fill the 12 senatorial and 80 party-list representations seats. The local elections involve voters to…
THE US Court of Appeals for the 9th Circuit last week joined the US Court of Appeals for the 5th Circuit and reversed its previous decision in De Osorio et. al v. Holder (De Osorio I), which had held that an “aged out” derivative beneficiary of a family or employment-based petition for immigrant status cannot…
Another feel-good moment is added to the highlight clips of Philippine Sports with the Azkals winning the Philippine Football Peace Cup crown that was held last September 25 to 27. For football players and fans, it means so much more for it has nearly been a century, 99 years to be exact, since we last…
ARE you being harassed by your creditors day and night due to unpaid bills? If you are, you know that this is a pretty unpleasant experience. You may feel scared, angry or embarrassed about your situation. The prospect of debt relief through bankruptcy may sound appealing to you but you are not quite sure if…
