BMO Harris Bank, N.A. v. Whittemore, 139 Nev. Adv. Op. 31 (Sep. 14, 2023)

The Court reviewed the procedure to renew a judgment under NRS 17.214 and considered whether a judgment creditor must strictly comply with NRS 17.214(3)’s certified mail method-of-notice requirement. The Court explains that NRS 17.214(3) requires a judgment creditor to notify a judgment debtor within three days of filing the affidavit to renew a judgment. Additionally, the Court reaffirmed Leven’s2 holding that a judgment creditor must comply with NRS 17.214(3) to renew a judgment and found that the procedural requirement of the certified mail method-of-notice necessitates strict compliance. Accordingly, the Nevada Supreme Court affirms the district court’s ruling that BMO did not strictly comply with NRS 17.214 and thus could not renew its judgment against the Whittemores

Introducing new technology into italian certified electronic mail: a proposal

Over the last decade, an increasing number of Certified E-Mail systems (CEM) have been implemented in Europe and worldwide, but their diffusion and validity are mainly restricted in a national arena. Despite the effort of European Union (EU) that recently defined a specification for guaranteeing interoperability of CEM systems between Member States, its adoption has not be not yet fuelled, mainly since any CEM system receives a legal value by its State legislation. It is difficult to extend the legal value of CEM security mechanisms, e.g. receipts with timestamps which are considered evidences and legal proofs in disputes that may arise from different Parties inside a State, unless a common political and legal agreement will be created. At this aim, recently EU introduce the new Regulation on Electronic Identification and Trust Services (eIDAS), to address this issue. We believe that the first step for encouraging a more large adoption between communities is to implement CEMs using standard worldwide recognized solutions.In this paper we propose a technical evolution of the Italian CEM, called Posta Elettronica Certificata (PEC) moving from a close mechanisms to the adoption of a more standardized, distributed solution, based on DNS Security Extensions (DNSSec). This proposal would have a minimal impact on the legislation, restricted to the annex that defines PEC technical rules.

Hoffenberg v. CIR, 905 F. 2d 665 - Court of Appeals, 2nd Circuit 1990

On October 10, 1985, the Commissioner sent a statutory Notice of Deficiency by certified mail to petitioner at the following address: Steven Hoffenberg c/o Jesse Vogel, Esq. 34 Paerdegat 10 Street Brooklyn, New York 11236 Petitioner admits that between 1982 and 1986 he resided at, received mail addressed to, and listed his address on tax returns as: Steven Hoffenberg, 34 Paerdegat, 10 Street, Brooklyn, New York 11236. Petitioner\u27s father has lived at that address for fifteen years and has often received mail for his son there. Petitioner had listed his address as c/o Jesse Vogel, Esq., 85 Livingston Street, Brooklyn, NY 11201, on his 1981 return. The Commissioner admits that he knew or should have known that the insertion of c/o Jesse Vogel, Esq. in the address used for the Notice of Deficiency was a mistake. The only issue on appeal is whether the addition of those words renders an otherwise correct address incorrect. 666*666 Relying on the Postal Service Domestic Mail Manual and the testimony of Eugene C. Hagburg, a former Assistant Postmaster General called by petitioner as an expert witness, the Tax Court concluded that [n]otwithstanding the insertion of the words `c/o Jesse Vogel, Esq.\u27 in the address on the notice of deficiency, the postal carrier would deliver the notice of deficiency to the 10 Street address. The Tax Court found that if delivery could not be completed, the carrier would leave delivery notices at the 10 Street address. The Tax Court further found that certified mail marked in care of another would be delivered to the first of the two persons named who may call for it. If not claimed within fifteen days after the second delivery notice, the Notice of Deficiency would be returned to the IRS. The Commissioner\u27s files contain no indication that the Notice was returned by the Postal Service as undeliverable. All Postal Service records reflecting delivery of certified mail in Brooklyn were destroyed subsequent to the filing of the petition in the Tax Court. The Tax Court rejected petitioner\u27s claim that he never received the Notice of Deficiency and determined that there was no convincing evidence that the notice was not delivered. Since petitioner did not file his petition within 90 days of the mailing of the Notice of Deficiency, his petition was dismissed as untimely

COURTS Probate Courts: Provide Method for Service of Process on Minors or Incapacitated Adults in Probate Court Proceedings

The Act provides a modernized method for serving process upon minors or incapacitated adults in probate court proceedings. There are two requirements. First, the probate court must mail, by certified mail, a copy of the document being served to the minor or incapacitated adult. Second, the probate court must serve the legal guardian or guardian ad litem. The guardian must acknowledge service and certify that the document has been hand delivered to the minor or incapacitated adult. The court\u27s certificate of service and the guardian\u27s acknowledgment and certification must be filed with the court as proof of this service

COURTS Probate Courts: Provide Method for Service of Process on Minors or Incapacitated Adults in Probate Court Proceedings

The Act provides a modernized method for serving process upon minors or incapacitated adults in probate court proceedings. There are two requirements. First, the probate court must mail, by certified mail, a copy of the document being served to the minor or incapacitated adult. Second, the probate court must serve the legal guardian or guardian ad litem. The guardian must acknowledge service and certify that the document has been hand delivered to the minor or incapacitated adult. The court\u27s certificate of service and the guardian\u27s acknowledgment and certification must be filed with the court as proof of this service

CPAs And Electronic Survey Media

Gathering and utilizing data about customers and other stakeholders has become vital to maintaining competitiveness in today’s business world. With the ongoing expansion of the Internet, new methods for data collection are available. The success of utilizing new methods depends on the technological capabilities of the audience from whom data are sought.  One group of business professionals perceived to possess above average technological skills is practicing Certified Public Accountants (CPAs). A study was designed to measure the response rates of CPAs to different survey administration methods. This study compares one traditional survey method (regular mail) with newer methods for collecting survey data (e-mail and WWW form)

Analysis of concussion management policies and procedures among athletic trainers in the four divisions of NCAA collegiate football

Context. Cerebral concussions are a common injury in the sport of football. To evaluate, manage, and make return to play decisions for concussions, the sports medicine community has access to various protocols. These various protocols recommend a multifaceted approach to accurately diagnose and treat athletes with concussions, but it is questioned whether this occurs. Objective. To investigate current trends of head football certified athletic trainers in concussion evaluation, management, and return-to-play. The secondary purpose of this study was to examine head football athletic trainers use of the NATA position statement as it pertains to evaluation, management, and return-to-play. Design. This study was a prospective descriptive analysis, which identified the current trends in concussion evaluation, management, and return-to-play. Setting: National Collegiate Athletic Association Division I, II, III, and Sub-Division institutions. Patient and participants. The study included the head football athletic trainers at 120 Division I, 116 Sub-Division, 148 Division II, and 240 Division III institutions for a total of 624. There were 197 athletic trainers returned the survey which accounts for a 32.6% return rate. This was a sample of convenience by including every NCAA institution in each Division that had a varsity football program. The participants were included because of their exposure to concussions. The subjects that were excluded were certified athletic trainers that were not head football athletic trainers for their institution. Intervention . Survey questions addressed topics including demographics, years of certification, number of concussions evaluated each year, methods of assessing concussions, management, and return-to-play. It also examined athletic trainers compliance with the NATA position statement on concussions. The subjects were contacted via e-mail. The e-mail directed the participants to the Survey Monkey website where they completed the electronic survey. The participants were again contacted two weeks later with a follow-up e-mail. Main outcome measures. Based on the responses there will be differences between all four divisions in regard to evaluation, management, and return to play decisions. There will also be a difference between athletic trainers who have been certified longer then ten years when compared to athletic trainers that have less then ten years of experience; as well as those with and without 10 years of experience as a head football athletic trainer. Results . Certified head football athletic trainers evaluated an average of 6.3+/-4.3 concussions per year. To assess concussions, clinical examination (98%), symptoms checklists (76%), Standardized Assessment of Concussion (37%), neuropsychological testing (57%), and the Balance Error Scoring System (24%) were used. The management of athletes consisted of rest, followed by neuropsychological testing. When deciding to return an athlete to play, certified athletic trainers most often used the clinical examination (98%), symptom checklists (61%), and player self-report (40%). Eighty-five percent of head football certified athletic trainers surveyed reported complying with the NATA position statement. Chi-Square results indicated that there was a significant difference between the divisions of NCAA collegiate football. Baseline testing and severity grading were shown to be significantly different between the four divisions with Division II having significantly lower rates of baseline testing and grading.;Conclusion. Based on the results of the survey, head certified football athletic trainers are using most of the NATA recommended concussion guidelines. However, they are not following the recommendations of a Balance Error Scoring system and symptom checklists for return-to-play of an athlete following a concussion

Missing issues: a response

Journal ArticleI am inclined to retitle this article "Missing Issues: One Technique for Doubling Staff, Postage, and Xeroxing Expenses While Needlessly Alienating Vendors." I cannot, of course, be sure it would double expenses as the author does not supply figures, but we utilize the spare moments of one part-time student to fill in a very simple two-part form (without certified mail, return receipts, or Xeroxed copies of previous correspondence) to order our missing issues

Carroll v. Commissioner: Narrow Judicial Interpretations of Internal Revenue Code\u27 § 7502 May Cause Increased Burden on Taxpayers

In Carroll v. Commissioner, the United States Court of Appeals for the Sixth Circuit upheld the minority viewpoint that the statute repeals the common law presumption of delivery in all cases other than those where the taxpayer used registered or certified mail. Thus, taxpayers who do not send tax documents using registered or certified mail must bear the risk of nondelivery. Critics of this decision contend that the court misinterpreted the I.R.C. As a result of the court\u27s narrow interpretation, taxpayers may suffer substantial tax losses and penalties even when a document is lost through no fault of their own. Generally, this Casenote analyzes the Carroll court\u27s decision to remain in the minority of circuits in relation to the issue presented. Part II discusses the statutory history and case law decisions that have affected it. Part III examines the facts of the case, procedural history, and holding of the majority. Part IV will examine the Carroll court\u27s analysis of established precedent on this ambiguous section and the merits of the arguments of other courts that have adopted a broader interpretation of I.R.C. § 7502. Moreover, this Note will investigate the purpose of §7502 and how the results in Carroll are inconsistent with Congress\u27 intent that all taxpayers should be treated uniformly. Finally, the implications of the court\u27s narrow interpretation will be weighed against the possible evidentiary burdens that may result from adoption of the broader interpretation