Protecting a Client’s Confidences: Recent Developments in Privileged Communication Between Attorneys and Accountants

oai:jlc.law-dev.library.pitt.edu:article/1The attorney-client privilege is one of the foundations of ourjurisprudence. Originally, designed to prevent attorneys from testifying against their clients, the privilege eventually evolved to reflect legal, societal, and financial complexities. This privilege depends on full disclosure and open communication between attorney and the client in order to provide competent and adequate representation. Today, attorneys often require and rely on expert guidance of accountants for various issues pertaining to litigation and transactional work.This article illustrates how the recent cases of Commissioner v. Comcast Corp. and United States v. Textron affect privileged communications in complex tax and transactional matters between attorneys and accountants retained for the purposes of client representation. The article also offers guidance on how to preserve privilege in communication between attorneys and accountants as waiver of such privilege may have significant and costly implications. At conclusion, unresolved issues pertaining to privileged communication are discussed and solutions are offered

ABACHRYSA EUREKA (BANKS) (NEUROPTERA: CHRYSOPIDAE): EGG, FIRST INSTAR LARVA AND BIOLOGICAL NOTES

Based on museum-held and field-collected specimens new data are presented regarding the distribution, adult phenology and first-instar larva of the uncommon green lacewing Abachrysa eureka. It was found that this species is broadly distributed across the southeastern United States, from Texas to the east coast south to Florida and north to South Carolina. There are multiple short duration emergence periods which vary with latitude. This species appears to be a typical chrysopid in various biological aspects, such as the occurrence of a stalked egg and placement of debris on the backs of larva.Texas A&M University Office of Honors Programs and Academic Scholarship

A Revision of the Leafhopper Genus Xyphon (Hemiptera: Cicadellidae)

The leafhopper genus Xyphon, included in the sharpshooters, is a widely distributed group of insects whose species are vectors for various plant diseases. Xyphon has historically contained up to 9 species. These species have been poorly delimited in the past and their identification has been difficult using published keys. The genus is revised here based on a new species level phylogenetic assessment that incorporates both morphological and molecular data. The genus Xyphon was erected to contain leafhoppers that possessed a reticulated forewing apex but lacked both a median sulcus on the crown and a carinate anterolateral crown-face margin both of which are present in the closely related genus Draeculacephala. Young (1977) revised most of the genera included in Xyphon's containing subfamily. He did not attempt a revision of Carneocephala (the genus that formerly contained most Xyphon species), but noted the need for a revision of its species. This revision of the genus Xyphon is based on the examination of approximately 8,000 specimens and includes a phylogenetic analysis of the genus that includes data from one gene (NDI) and 47 morphological characters. A generalized model of each preliminary taxonomic unit was used to test the monophyly of each species. These tests resulted in the synonomization of 4 former species: Xyphon gillettei to include X. balli; and X. reticulatum to include X. diductum, X. dyeri, and X. sagittiferum. Parsimony and Bayesian techniques were used to infer relationships among species. These analyses resulted in almost identical tree topologies. In all analyses Xyphon was monophyletic and Draeculacephala was its sister genus although clade support for the genus was generally low. The analyses found that X. flaviceps and X. fulgidum form a basal clade within Xyphon, above which X. gillettei and X. n. sp. 1 (new species 1) form a clade that is sister to a third clade containing X. triguttatum, X. nudum, and X. reticulatum

A Bayesian approach to inferring chemical signal timing and amplitude in a temporal logic gate using the cell population distributional response

Stochastic gene expression poses an important challenge for engineering robust behaviors in a heterogeneous cell population. Cells address this challenge by operating on distributions of cellular responses generated by noisy processes. Similarly, a previously published temporal logic gate considers the distribution of responses across a cell population under chemical inducer pulsing events. The design uses a system of two integrases to engineer an E. coli strain with four DNA states that records the temporal order of two chemical signal events. The heterogeneous cell population response was used to infer the timing and duration of the two chemical signals for a small set of events. Here we use the temporal logic gate system to address the problem of extracting information about chemical signal events. We use the heterogeneous cell population response to infer whether any event has occurred or not and also to infer its properties such as timing and amplitude. Bayesian inference provides a natural framework to answer our questions about chemical signal occurrence, timing, and amplitude. We develop a probabilistic model that incorporates uncertainty in the how well our model captures the cell population and in how well a sample of measured cells represents the entire population. Using our probabilistic model and cell population measurements taken every five minutes on generated data, we ask how likely it was to observe the data for parameter values that describe square-shaped inducer pulses. We compare the likelihood functions associated with the probabilistic models for the event with the chemical signal pulses turned on versus turned off. Hence, we can determine whether an event of chemical induction of integrase expression has occurred or not. Using Markov Chain Monte Carlo, we sample the posterior distribution of chemical pulse parameters to identify likely pulses that produce the data measurements. We implement this method and obtain accurate results for detecting chemical inducer pulse timing, length, and amplitude. We can detect and identify chemical inducer pulses as short as half an hour, as well as all pulse amplitudes that fall under biologically relevant conditions

Survival, Movement, and Habitat Use of Translocated Northern Bobwhite in Texas

For decades there has been a noticeable decline in northern bobwhite (Colinus virginianus; hereafter, bobwhite) populations. Few studies have assessed the survival of translocated bobwhite. We evaluated the effectiveness of reintroduction of bobwhite into the Texas (USA) Parks and Wildlife Department’s Gus Engeling Wildlife Management Area (GEWMA), where they had been extirpated but now have suitable habitat. Before reintroduction, GEWMA was surveyed (spring call counts) to make sure no bobwhite were present. Forty-six bobwhite were trapped from March–April 2019 in South Texas, banded, bled, radio-tagged, transported to GEWMA, and released. In addition, 17 bobwhite were trapped banded, bled, radio-tagged, and released back into the source population as a control for comparison of movements, reproduction, and survival estimate differences between the source and released bobwhite populations. During July 2019, 3 broods (24 bobwhite) were trapped and translocated from a South Texas ranch to the GEWMA. Survival for bobwhite released at GEWMA was 37.0% through 1 July 2019 and 70.6% for bobwhite left on the ranch in South Texas. Three nests were found at GEWMA while none were found on the ranch in South Texas. Movement distances between daily locations for males and females did not differ at GEWMA or at the ranch in South Texas; however, there was a significant (P ≤ 0.001) difference in daily movement for bobwhite at GEWMA and the South Texas ranch. Female bobwhite at GEWMA moved 5.4 times the distance of female bobwhite in South Texas and male bobwhite at GEWMA moved 5.9 times the distance of male bobwhite in South Texas. Bobwhite at GEWMA were located in woody cover only 24.2% of the time, whereas bobwhite in South Texas were located in woody cover 76.1% of the time. The greater daily movement and less use of woody cover for bobwhite at GEWMA probably contributed to their lower survival

Multi-character taxonomic review, systematics, and biogeography of the Black-capped/Tawny-bellied Screech Owl (Megascops atricapilla-M. watsonii) complex (Aves Strigidae)

Megascops is the most species-rich owl genus in the New World, with 21 species currently recognized. Phylogenetic relationships within this genus are notoriously difficult to establish due to the considerable plumage similarity among species and polymorphism within species. Previous studies have suggested that the widespread lowland Amazonian M. watsonii might include more than one species, and that the Atlantic Forest endemic M. atricapilla is closely related to the M. watsonii complex, but these relationships are as yet poorly understood. A recently published phylogeny of Megascops demonstrated that M. watsonii is paraphyletic with respect to M. atricapilla and that genetic divergences among some populations of M. watsonii are equal to or surpass the degree of differentiation between some M. watsonii and M. atricapilla. To shed light on the taxonomic status of these species and populations within them, we conducted a multi-character study based on molecular, morphological, and vocal characters. We sequenced three mitochondrial (cytb, CO1 and ND2) and three nuclear genes (BF5, CHD and MUSK) for 49 specimens, covering most of the geographic ranges of M. watsonii and M. atricapilla, and used these sequences to estimate phylogenies under alternative Bayesian, Maximum Likelihood, and multilocus coalescent species tree approaches. We studied 252 specimens and vocal parameters from 83 recordings belonging to 65 individuals, distributed throughout the ranges of M. watsonii and M. atricapilla. We used Discriminant Function Analysis (DFA) to analyze both morphometric and vocal data, and a pairwise diagnostic test to evaluate the significance of vocal differences between distinct genetic lineages. Phylogenetic analyses consistently recovered six statistically well-supported clades whose relationships are not entirely in agreement with currently recognized species limits in M. watsonii and M. atricapilla. Morphometric analyses did not detect significant differences among clades. High plumage variation among individuals within clades was usually associated with the presence of two or more color morphs. By contrast, vocal analyses detected significant differentiation among some clades but considerable overlap among others, with some lineages (particularly the most widespread one) exhibiting significant regional variation. The combined results allow for a redefinition of species limits in both M. watsonii and M. atricapilla, with the recognition of four additional species, two of which we describe here as new. We estimated most cladogenesis in the Megascops atricapilla-M. watsonii complex as having taken place during the Plio-Pleistocene, with the development of the modern Amazonian and Sao Francisco drainages and the expansion and retraction of forest biomes during interglacial and glacial periods as likely events accounting for this relatively recent burst of diversification.Peer reviewe