Firm Publications
2017 to Present
2016 Publications
Seventh Circuit Affirms Dismissal of Student Athletes' Suit Seeking Federal Minimum Wage, But Concurrence Leaves Room for a Different Result in Future Cases
Gerard J. Gaeng
Enter Taxman: Income Taxation of Personal Injury Litigation Settlements
Leigh Kessler, The Federal Lawyer, March 2016
The Employment Tax Gap: Renewed Focus From the Internal Revenue Service and U.S. Department of Justice
Elizabeth Shaner and Julian Lee, The Federal Lawyer, March 2016
The Repeal of TEFRA and Upcoming Procedural Changes to Partnership Audits
Brandon N. Mourges, February 2016
2015 Publications
Does Your Income Level Affect Your Odds of Winning the Audit Lottery?
Brandon N. Mourges, December 2015
IRS Announces Early Interaction Initiative: How Will It Affect My Business?
Brandon N. Mourges, December 2015
Law firms give back to employees, clients at holidays
Quote from Joanna Trela, Written by Lauren Kirkwood, The Daily Record, November 20, 2015
Fifth Amendment Assertion on Schedule B Not Frivolous
Quote from Leigh Kessler, Written by Nathan J. Richman, Tax Analysts, November 10, 2015
Are Wynne Refund Claims Still Timely? A Closer Look at Md. Code Ann., Tax-General § 13-1104(j)
Brandon N. Mourges, October 2015
Enter Taxman: Income Taxation of Personal Injury Litigation Settlements
Leigh Kessler, MAJ Trial Reporter Magazine, Fall 2015 Issue
Voluntary Disclosures to the Internal Revenue Service: They're Not Limited to Offshore Accounts!
Brandon N. Mourges, October 2015
Making the Most of Lesser Known Tax Benefits (and Avoiding Pitfalls) Associated with Revitalization Projects: § 170 and a Discussion on Façade Easements and Deconstruction
Brandon N. Mourges, October 2015
In the crosshairs: IRS targets Captive Insurance Shelters
Brian J. Crepeau, October 2015
OFAC... what do I do now? How a little-known branch of the U.S. Treasury can "block" your assets
Gerard P. Martin and G. Adam Ruther, October 2015
It doesn't have to be fancy, just clearer than Clancy: Lessons from the fight involving Tom Clancy's estate
Stuart R. Rombro and Richard L. Adams, October 2015
You say potato, the IRS says...: The IRS guide to distinguishing employees from independent contractors
Seth J. Groman, October 2015
An endangered species that's still surviving: Maryland recordation and transfer tax exemptions
Cynthia L. Spell, October 2015
Let's make a deal: The Third Circuit approves structured dismissals of Chapter 11 Bankruptcy cases
William L. Hallam, October 2015
'Neutrals' in high gear
Benjamin Rosenberg quoted in The Daily Record, August 25, 2015
The Elusive Concept of a Final Judgment
Harris Eisenstein, The Maryland Litigator, Maryland State Bar Association, February 2015
Comptroller, Cease Fire! Maryland Lawmakers Pass New Tax Amnesty Bill
Giovanni V. Alberotanza, June 2015
Directors and Officers of Non-Profits Vow to Care, Honor and Obey: Maryland's New Charitable Enforcement and Protection of Charitable Assets Act
Jonathan Z. May, June 2015
Peril in Pennsylvania: How Violating the Fair Debt Collection Practices Act Turned a Creditor into a Debtor
William L. Hallam, June 2015
Clear and Present Danger, of Fear of the Future? The Effect of Civil Authority Provisions on Insurance Claims Resulting from the Baltimore Curfew
Kari M. Kelly, June 2015
Sometimes it Pays to be a "Control" Freak: Avoiding Maryland's Transfer Tax Trap
Douglas T. Coats, June 2015
In case you've Zoned Out, the Transformation of the City's Zoning Code is Nearing Completion
Justin A. Williams, The Barrister, May 2015
Sunny Skies Ahead? Efforts to Repeal the "Rain Tax" Underway
Patrick M. Martyn, March 2015
Check Twice, File Once: The Billion Dollar Mistake
Shawn J. Sefret, March 2015
Fewer Pockets to Pick: Limits on the Use of Conspiracy Allegations to Add Additional Defendants to a Civil Lawsuit
Gerard J. Gaeng, March 2015
Casting a Wider Net: Government Offshore Account Compliance Efforts Continue to Expand
Leigh Kessler, March 2015
Voices from the Great Beyond: "Transfer on Death" Deeds of Real Property"
Seth J. Groman, March 2015
Perfect Timing: Baltimore's Largest Equity Investment Company launches new development on the heels of another successful effort
RMG Managing Partner Barry Greenberg was quoted in Spring 2015 edition of the DDC Journal
Across the Aisle Style
RMG Chairman Benjamin Rosenberg was featured in the lead story in the 2015 Maryland Super Lawyers Magazine
2014 Publications
IRS Construction Destruction: Worker Classification
Brian J. Crepeau, Maryland Construction Network Newsletter, December 2014
Multi-Million Dollar Suit? The Headline Doesn't Always Tell the Story
Douglas J. Furlong, December 2014
You've Got the Dream, But Where's the Cash? TIFs as a Source of Funding for Mixed Use Developments
Sheelagh M. Allston, December 2014
Believe it or Not! IRS Cuts Some Red Tape! It's Now Easier for Smaller Charitable Organizations to Obtain 501(c)(3) Status
Seth J. Groman, December 2014
You Want Preferential Treatment? Sometimes Avoidance of a Transfer in Chapter 11 is Not Enough
William L. Hallam, December 2014
The Art of Appellate Advocacy
Litigation partner Andrew H. Baida is the author of "The Art of Appellate Advocacy," a column that appears in The Daily Record and other newspapers owned by the Dolan Media Company.
Tar Pits, Gold Mines, and the Expert Certificate Requirement
Andrew H. Baida, September 2014 (This article originally appeared in the September/October 2014 edition of the Maryland Bar Journal and is republished by permission of the Maryland State Bar Association)
Getting Stiffed by Employee Tips: When Employees Fail to Report Their Tips, Your Business Pays
Giovanni Alberotanza and Brian Crepeau, May 2014
Be Sure to CYA in the SNDA: Landlord's and Tenant's Competing Interests in the Negotiation of SNDA Agreements
Johnny Carpenter, May 2014
A Client's Sophistication Matters, Particularly When the Recovery of Attorneys' Fees Are at Stake
Harris Eisenstein, May 2014
Handcuffed at the Auction: Bankruptcy Court Limits Credit Bids for Some Distressed Investors
Joshua Bradley, May 2014
Treasury Tremors: The Ground is Shifting with Respect to the Allocation of Partnership Liabilities to Partners
Douglas Coats, May 2014
The Art of Appellate Advocacy
Litigation partner Andrew H. Baida is the author of "The Art of Appellate Advocacy," a column that appears in The Daily Record and other newspapers owned by the Dolan Media Company.
Noah and His Ark Need a Better GPS: Revising Baltimore's Floodplain Management Code
Eric Kunimoto, February 2014
Extreme Makeover: The LLC Edition: Converting from an LLC to a Corporation
Joseph Rabinowicz, February 2014
If You Say It, You'd Better Mean It: When a Hypothetical Contract MAY Become a Binding Contract
Stuart A. Cherry, February 2014
Preventing Creditor Abuse: Chapter 7 Case Dismissed Because Debtor Could Pay Debts!
Louis J. Ebert, February 2014
Passports to a World of Tax Trouble: Passive Foreign Investment Companies and the Potential Pitfalls of Foreign Investment
Brandon N. Mourges, February 2014
2013 Publications
The Art of Appellate Advocacy
Litigation partner Andrew H. Baida is the author of "The Art of Appellate Advocacy," a column that appears in The Daily Record and other newspapers owned by the Dolan Media Company.
NAIOP Maryland Interviews RMG Managing Partner Barry C. Greenberg
Read Managing Partner Barry C. Greenberg's article from the July/August 2013 issue of the NAIOP Maryland Newsletter on his involvement in restructuring how recordation tax applies to IDOTs in the most recent legislative session.
The FBAR Penalty: What Constitutes Willfulness?
Read Partner Caroline D. Ciraolo's article from the May/June 2013 issue of the Maryland Bar Journal.
Defending the Defenders
Read the front-page article on military law featuring RMG partner Steve Wrobel in the May 24, 2013 issue of The Daily Record.
The Eggshell Audit Part II: Indicators of Fraud and IRS Fraud Development Procedures
Co-authored by Caroline Ciraolo with Larry A. Campagna and Eric L. Green, CCH's Journal of Tax Practice & Procedure (February-March, 2013)
Money Heroes: Help With Taxing Problems
See RMG Tax Controversy Group Partner Caroline Ciraolo in CNN Money Magazine's Money Heroes section regarding her representation of clients on a pro bono basis (April 2013)
2012 Publications
Fiscal Cliff: Real Estate Deals Closing Fast as Taxes Loom
Quotes from Real Estate Partner Shawn Sefret in an article by Gary Haber, Baltimore Business Journal (December 14, 2012)
But I Relied on My Accountant! The Scope of the Reasonable Cause Defense to Penalties
Co-authored by Caroline Ciraolo with Larry Campagna and Ellis Reemer, CCH's Journal of Tax Practice & Procedure (August-September, 2012)
The Eggshell Audit Part I: A Primer
Co-authored by Caroline Ciraolo with Larry Campagna and Eric Green, CCH's Journal of Tax Practice & Procedure (June-July, 2012)
Johns Hopkins Alumni
Partner Stanley Fine was recently featured in an article in the Johns Hopkins Alumni magazine entitled "Lacrosse Brothers, The Beach Boys" written by Greg Rienzi.
ABA, IRS Collaborate on New Military VITA Sponsor Program
Rosenberg Martin Greenberg's Tax Controversy Group was featured in an article entitled "ABA, IRS Collaborate on New Military VITA Sponsor Program," written by Eric Kroh of Tax Analysts on May 24, 2012.
Another Year, Another Form: A Primer on Form 8938 and Additional Reporting Requirements for Foreign Financial Assets
Brandon N. Mourges, February 2012
Life, Liberty, And... The Pursuit of Attorney's Fees Allowed by Contract
Louis J. Ebert and Harris W. Eisenstein, February 2012
Innovation Alliance Initiative
The Baltimore Sun featured RMG's own Newt Fowler in an article detailing the new Innovation Alliance initiative, a group dedicated to investigating what Baltimore's technology and entrepreneur community needs most to help it thrive.
2011 Publications
University of Maryland Carey School of Law's Alumni News
RMG Partners Ben Rosenberg and Stanley Fine are featured in a story headlining the University of Maryland Carey School of Law's Alumni News page.
Win-Win!! Buyers Can Profit From "Second Chance" Foreclosure Sales
Bob Van Galoubandi, October 2011
Do Actions Speak Louder Than Words? Non-Waiver Provisions Under Attack
Michael C. Hardy, III and Gabrielle Shirley, October 2011
Breaking News! IRS Creates a One Page Form! Permits Non-Profits to Request Certain Approvals in One Simple Step!
Jessica R. Lubar and Seth Groman, October 2011
More Tax Trouble for Small Firms
Caroline D. Ciraolo was quoted in an article entitled, "More Tax Trouble for Small Firms", which was run in the Wall Street Journal's tax blog, Smart Money on July 29, 2011.
When Discretionary Agency Action is Not So Discretionary: Office of the Public Defender v. State
Partner Andrew H. Baida published an article entitled, "When Discretionary Agency Action is Not So Discretionary: Office of the Public Defender v. State," in the Maryland Bar Journal, May/June 2011 Edition.
Ask The Legal Professional - Tax Controversies
RMG's Tax Controversy Group appears in "Ask the Legal Professional," a column that appears monthly in The Baltimore Business Journal.
Surprise! You Are a Money Services Business: Classification and Requirements of A Money Services Business Under the Bank Secrecy Act
Giovanni Alberotanza, March 2011
Don't Be a Casualty of Your Tenant's Casualty! Replacement of Custom Tenant Improvements After Loss - Does Your Office Lease Protect You?
Jordan C. Frame, March 2011
A GPS for Business Deals: Planning a Route Through Complex Business Transactions
Michael C. Hardy, March 2011
Second IRS Amnesty Offer a Wake Up Call
Caroline D. Ciraolo was quoted in Registered Rep: The Source for Financial Advisors on February 16, 2011 in an article titled "Second IRS Amnesty Offer a Wake Up Call" by Charles Paikert.
New Offshore Voluntary Disclosure Initiative Features 25 Percent Penalty, Greater Clarity
Caroline D. Ciraolo was quoted in TaxAnalysts on February 9, 2011 in an article titled "New Offshore Voluntary Disclosure Initiative Features 25 Percent Penalty, Greater Clarity" by Marie Sapirie.
Time to Build?
Barry Greenberg, RMG's Managing Partner, is interviewed in The Baltimore Business Journal on his opinion of whether or not it's "Time to Build?".
A Wish List for the Possible Second Offshore Voluntary Disclosure Program
Caroline D. Ciraolo was quoted in TaxAnalysts on January 13, 2011in an article titled "A Wish List for the Possible Second Offshore Voluntary Disclosure Program," by Marie Sapirie.
2010 Publications
Pease Means No Peace For Maryland Lenders
Louis J. Ebert, November 2010
Extreme Makeover, Baltimore Edition: Revising the Baltimore City Zoning Code
Caroline L. Hecker, October 2010
Tax Breaks Going Fast
What Can You Do in 2010 to Take Advantage of the Tax Benefits of the Small Business Jobs Act?
Jessica R. Lubar, October 2010
Dusting off the Cobwebs: Positioning Your Company for Due Diligence Success in 10 Easy Steps
Gabrielle DiFabbio, October 2010
Better Late Than Never: Back Pay for Work Performed in Nazi-Era Jewish Ghettos
Shawn J. Sefret, October 2010
Tag! You're It!: Is Your Business Next in Line for an IRS Worker Classification Audit?
Giovanni Alberotanza, Caroline D. Ciraolo, Megan Marlin, October 2010
Psychic Needed! How to Plan for Your Estate in the Face of Uncertainty
Zachary J. Conjeski, Jessica R. Lubar, October 2010
Will The Liquidated Damages Clause Go Down The Drain If Your Commercial Lease Is In Hot Water?
Cynthia L. Spell, June 2010
For Good and For Profit: The Emergence of the Maryland Benefit Corporation
Jessica Lubar, Brian Cyr, June 2010
Swift Justice: An Overview of The Rent Court Process In Maryland State District Court From the Landlord's Perspective
Paul M. Flannery, Douglas J. Furlong, June 2010
Managers Beware! How the Corporate Shield Has Become Tarnished And What Managers of Limited Liability Companies Should Know About Allen v. Dackman
Kevin J. Pascale, June 2010
When Consumers Stop Spending: The Risks for Landlords When Retail Tenants File for Bankruptcy
William L. Hallam, June 2010
Making It Up As They Go Along: The Imaginative Efforts By Counties To Increase Revenues From Transfer and Recordation Taxes
Barry C. Greenberg, February 2010
You Can't Always Get What You Want??? How To Get The Best Results In Mediation
Douglas J. Furlong, February 2010
Pop Quiz!!: IRS To Start Widespread Employment Tax Examinations in February 2010
Caroline D. Ciraolo, February 2010
