jcolvin2.bsky.social
@jcolvin2.bsky.social
Don't give them ideas. Technically, it is statistically more likely that LA County Sheriff's deputies would pull that kind of s%^t.
January 4, 2026 at 6:51 PM
Don't give them ideas. Technically, it is statistically more likely that LA County Sheriff's deputies would pull that kind of s%^t.
With the 1950s automobile parked on the beach, the scene looks suspiciously like Cuba. Is DHS really aiming to make the US into another dictator-run Third World country (albeit one with halfway decent healthcare)?
January 1, 2026 at 5:52 AM
With the 1950s automobile parked on the beach, the scene looks suspiciously like Cuba. Is DHS really aiming to make the US into another dictator-run Third World country (albeit one with halfway decent healthcare)?
Is the SDNY a politically exposed party?
December 23, 2025 at 7:42 PM
Is the SDNY a politically exposed party?
The irony of the man who put USAID in the woodchipper claiming that the future will resemble Iain Banks’ Culture novels (universal high income, post scarcity) is rich. I have no doubt that Musk imagines himself as one of the “Minds” who would run that world, after he achieves techno-immortality.
December 22, 2025 at 1:38 AM
The irony of the man who put USAID in the woodchipper claiming that the future will resemble Iain Banks’ Culture novels (universal high income, post scarcity) is rich. I have no doubt that Musk imagines himself as one of the “Minds” who would run that world, after he achieves techno-immortality.
Who would have guessed that one of those lawyers would be Larry Klayman? This has been a busy week for Klayman. On Wednesday of this week, Klayman filed a motion for rehearing and to stay the 2 year suspension imposed by the Florida bar.
acis.flcourts.gov/portal/court...
acis.flcourts.gov/portal/court...
acis.flcourts.gov
December 6, 2025 at 12:59 AM
Who would have guessed that one of those lawyers would be Larry Klayman? This has been a busy week for Klayman. On Wednesday of this week, Klayman filed a motion for rehearing and to stay the 2 year suspension imposed by the Florida bar.
acis.flcourts.gov/portal/court...
acis.flcourts.gov/portal/court...
Could your mystery raptor have been Flaco, the Eurasian Eagle Owl, who escaped from the Central Park Zoo and survived in the city for several months in the 2023-2024 time frame?
November 29, 2025 at 12:52 AM
Could your mystery raptor have been Flaco, the Eurasian Eagle Owl, who escaped from the Central Park Zoo and survived in the city for several months in the 2023-2024 time frame?
Introduce yourself with 5 animals you've seen in the wild:
wolverine (Cascade Pass)
black bear (Olympic National Park)
orca (Puget Sound)
great gray heron (Puget Sound)
whooping crane (Welder Wildlife Refuge)
wolverine (Cascade Pass)
black bear (Olympic National Park)
orca (Puget Sound)
great gray heron (Puget Sound)
whooping crane (Welder Wildlife Refuge)
November 29, 2025 at 12:27 AM
Introduce yourself with 5 animals you've seen in the wild:
wolverine (Cascade Pass)
black bear (Olympic National Park)
orca (Puget Sound)
great gray heron (Puget Sound)
whooping crane (Welder Wildlife Refuge)
wolverine (Cascade Pass)
black bear (Olympic National Park)
orca (Puget Sound)
great gray heron (Puget Sound)
whooping crane (Welder Wildlife Refuge)
Oahu Connection: Whenever I hear "Big Yellow Taxi," I always think of the Royal Hawaiian Hotel in Waikiki - the Pink Palace on the Pacific. There are also several nice parks on Oahu, including the Ho'omuluhia Botanical Gardens in Kane'ohe, that could be considered "tree museums."
November 4, 2025 at 8:22 PM
Oahu Connection: Whenever I hear "Big Yellow Taxi," I always think of the Royal Hawaiian Hotel in Waikiki - the Pink Palace on the Pacific. There are also several nice parks on Oahu, including the Ho'omuluhia Botanical Gardens in Kane'ohe, that could be considered "tree museums."
It is possible that large districts, i.e., those with populations of more than 4 million (e.g., ND Illinois, CD California, etc.), always have more than one grand jury running, with the second one being a "special." USAOs in smaller districts have flexibility to open a special GJ if necessary.
October 30, 2025 at 5:25 PM
It is possible that large districts, i.e., those with populations of more than 4 million (e.g., ND Illinois, CD California, etc.), always have more than one grand jury running, with the second one being a "special." USAOs in smaller districts have flexibility to open a special GJ if necessary.
It may be completely normal because the ND Illinois has a population of more than 4 million. See Special Grand Juries - 18 U.S. Code § 3331 - Summoning and term
www.law.cornell.edu/uscode/text/...
www.law.cornell.edu/uscode/text/...
18 U.S. Code § 3331 - Summoning and term
www.law.cornell.edu
October 29, 2025 at 7:08 PM
It may be completely normal because the ND Illinois has a population of more than 4 million. See Special Grand Juries - 18 U.S. Code § 3331 - Summoning and term
www.law.cornell.edu/uscode/text/...
www.law.cornell.edu/uscode/text/...
19 (all but Nashville). Lived in San Antonio, NYC and Seattle.
October 26, 2025 at 5:31 PM
19 (all but Nashville). Lived in San Antonio, NYC and Seattle.
The unintended consequences section was one of the places where ACTC thought the tax lawyer perspective might add value.
October 25, 2025 at 6:39 PM
The unintended consequences section was one of the places where ACTC thought the tax lawyer perspective might add value.
I was honored to help draft the American College of Tax Counsel (ACTC) amicus brief - one of the three briefs by “guys who care about tax.”
www.supremecourt.gov/DocketPDF/24...
www.supremecourt.gov/DocketPDF/24...
www.supremecourt.gov
October 25, 2025 at 4:23 PM
I was honored to help draft the American College of Tax Counsel (ACTC) amicus brief - one of the three briefs by “guys who care about tax.”
www.supremecourt.gov/DocketPDF/24...
www.supremecourt.gov/DocketPDF/24...
In a federal tax case, I hired Jim Eustice (of the Bittker & Eustice treatise on corporate taxation) to be on the front page of a cert. petition with our firm. It worked like a charm.
September 4, 2025 at 9:28 PM
In a federal tax case, I hired Jim Eustice (of the Bittker & Eustice treatise on corporate taxation) to be on the front page of a cert. petition with our firm. It worked like a charm.
Despite being a geographic circuit, the DC Circuit also has exclusive or concurrent jurisdiction in many types of cases involving federal administrative law. See John G. Roberts Jr., “What Makes the D.C. Circuit Different? A Historical View,” 92 Va. L. Rev. 375, 377 (2006).
August 30, 2025 at 12:59 AM
Despite being a geographic circuit, the DC Circuit also has exclusive or concurrent jurisdiction in many types of cases involving federal administrative law. See John G. Roberts Jr., “What Makes the D.C. Circuit Different? A Historical View,” 92 Va. L. Rev. 375, 377 (2006).
To Infinity (or at least Inwood) and Beyond!
July 10, 2025 at 6:47 PM
To Infinity (or at least Inwood) and Beyond!
After Operation SPIDERWEB, I have NO DOUBT that Ukraine will not be Russia's prey.
June 11, 2025 at 3:33 PM
After Operation SPIDERWEB, I have NO DOUBT that Ukraine will not be Russia's prey.
The mj notation refers to criminal cases assigned to magistrates, including search warrant applications and criminal complaints. A complaint allows an arrest, but, if a felony is involved, a grand jury indictment must be obtained in 30 days. Most criminal cases have the cr notation.
May 22, 2025 at 6:32 PM
The mj notation refers to criminal cases assigned to magistrates, including search warrant applications and criminal complaints. A complaint allows an arrest, but, if a felony is involved, a grand jury indictment must be obtained in 30 days. Most criminal cases have the cr notation.
In all cases, IRS has made a final determination as to exempt status. I was used "proposed" as shorthand for the fact that, if EO contest the determination, the matter is resolved in court, with possible retroactive consequences for the EO (tax liability) and donors (for a portion of contributions)
April 20, 2025 at 6:19 PM
In all cases, IRS has made a final determination as to exempt status. I was used "proposed" as shorthand for the fact that, if EO contest the determination, the matter is resolved in court, with possible retroactive consequences for the EO (tax liability) and donors (for a portion of contributions)
IRS could issue a revocation without audit or notice. IRS does not ordinarily do this because courts rule based on the administrative record. IRS normally gives EOs an opportunity for an admin appeal before issuing its determination. Deductibility is partially preserved during the court fight.
April 20, 2025 at 6:16 PM
IRS could issue a revocation without audit or notice. IRS does not ordinarily do this because courts rule based on the administrative record. IRS normally gives EOs an opportunity for an admin appeal before issuing its determination. Deductibility is partially preserved during the court fight.
If the IRS issues a notice of proposed revocation, the 501c3 can then file a petition in court (Tax Court, district court, or CFC). While the court determination is made on the administrative record, it ordinarily takes years. Donors only lose deductibility after a final court decision.
April 19, 2025 at 5:44 PM
If the IRS issues a notice of proposed revocation, the 501c3 can then file a petition in court (Tax Court, district court, or CFC). While the court determination is made on the administrative record, it ordinarily takes years. Donors only lose deductibility after a final court decision.
It took me 19 hours to travel from Seattle to Guam (via HNL) for a one hour oral argument in the US district court for Guam. Not sure I would want to regularly make that trip. (The return trip through Tokyo actually was shorter because of Great Circle and jet stream.)
April 19, 2025 at 2:26 PM
It took me 19 hours to travel from Seattle to Guam (via HNL) for a one hour oral argument in the US district court for Guam. Not sure I would want to regularly make that trip. (The return trip through Tokyo actually was shorter because of Great Circle and jet stream.)
On at least one other occasion, Phi Theta Kappa has obtained injunctive relief that appears to have violated the First Amendment.
www.ca5.uscourts.gov/opinions/unp...
www.ca5.uscourts.gov/opinions/unp...
www.ca5.uscourts.gov/opinions/unp...
www.ca5.uscourts.gov/opinions/unp...
www.ca5.uscourts.gov
April 9, 2025 at 12:19 AM
On at least one other occasion, Phi Theta Kappa has obtained injunctive relief that appears to have violated the First Amendment.
www.ca5.uscourts.gov/opinions/unp...
www.ca5.uscourts.gov/opinions/unp...
www.ca5.uscourts.gov/opinions/unp...
www.ca5.uscourts.gov/opinions/unp...