Justia Government & Administrative Law Opinion Summaries

The Greens opened a Union Bank of Switzerland (UBS) account around 1980, with their daughter, Kimble, as a joint owner. Kimble directed UBS to maintain the account as a numbered account and to retain all correspondence at the bank. Kimble married an investment analyst who agreed to preserve the secrecy of the account. The couple’s joint federal tax returns did not report any income derived from the UBS account nor disclose the existence of the foreign account. After the couple divorced, Kimble's tax returns were prepared by a CPA, who never asked whether she had a foreign bank account. In 2003-2008, Kimble’s tax forms, signed under penalty of perjury, represented that she did not have a foreign bank account.In 2008, Kimble learned of the Treasury Department’s investigation into UBS for abetting tax fraud; she retained counsel. UBS entered into a deferred prosecution agreement that required UBS to unmask numbered accounts held by U.S. citizens. Kimble was accepted into the Offshore Voluntary Disclosure Program (OVDP) and agreed to pay a $377,309 penalty. Kimble withdrew from the OVDP without paying the penalty.The IRS determined that Kimble’s failure to report the UBS account was willful and assessed a penalty of $697,299, 50% of the account. Kimble paid the penalty but sought a refund. The Federal Circuit affirmed summary judgment against Kimble, finding that she violated 31 U.S.C. 5314 and that her conduct was “willful” under section 5321(a)(5). The IRS did not abuse its discretion in setting a 50% penalty. View "Kimble v. United States" on Justia Law

The issue presented for the Court of Appeal in this case centered on whether Alicia Clark exhausted her administrative remedies under the Fair Employment and Housing Act (FEHA) prior to filing suit against her former employer, Arthroscopic & Laser Surgery Center of San Diego, L.P. (ALSC). Clark filed an administrative complaint with the Department of Fair Employment and Housing (DFEH) alleging ALSC committed various acts of employment discrimination against her. While Clark’s DFEH Complaint contained an inaccuracy as to ALSC’s legal name, it clearly and unequivocally reflected Clark’s intent to name ALSC as a respondent. Specifically, Clark’s DFEH Complaint named, as respondents, “Oasis Surgery Center LLC,” and “Oasis Surgery Center, LP,” which are variants of ALSC’s registered business name, “Oasis Surgery Center.” In addition, Clark’s DFEH Complaint referenced the names of her managers, supervisors, and coworkers. The same day that Clark filed her DFEH Complaint, the DFEH issued a right-to-sue notice and Clark filed this action against “Oasis Surgery Center LLC,” and “Oasis Surgery Center, LP.” One week after filing her DFEH Complaint and the initial complaint in this action, Clark filed an amended complaint in this action, properly naming ALSC as a defendant. Notwithstanding that Clark’s DFEH Complaint clearly identified her former employer as the intended respondent, the trial court granted ALSC’s motion for summary judgment as to all of Clark’s FEHA claims brought against it because Clark “named the wrong entity in her DFEH [C]omplaint, and . . . never corrected that omission.” Clark then filed a petition for writ of mandate to the Court of Appeal, requesting that it vacate the trial court’s order granting ALSC’s motion for summary judgment. After considering the text and purpose of the relevant statutory exhaustion requirement, administrative regulations, and applicable case law, the Court of Appeal concluded Clark exhausted her administrative remedies against ALSC. "This is particularly true in a case such as this, in which the plaintiff’s error could not possibly have hampered any administrative investigation or prejudiced the defendant in any judicial proceedings." Accordingly, Clark’s writ petition was granted and the trial court directed to vacate its order granting ALSC’s motion for summary judgment. View "Clark v. Super. Ct." on Justia Law

The First Circuit denied Petitioner's petition for relief from removal on the grounds of asylum, withholding of removal under the Immigration and Nationality Act, and protection under the United Nations Convention Against Torture (CAT), holding that the Board of Immigration Appeals (BIA) did not err in affirming the immigration judge's (IJ) decision to deny Petitioner's application.Specifically, the First Circuit held (1) the record did not indicate that Petitioner either faced or would face persecution on the basis of his nationality, his religion, or his political beliefs; and (2) therefore, Petitioner was not able to meet the higher threshold for his claim of withholding of removal and his CAT claim. View "Thile v. Garland" on Justia Law

After a political action committee and two political candidates successfully campaigned for a ballot measure in a Redondo Beach municipal election, two citizens filed suit against the committee and the candidates, claiming the candidates had controlled the committee, which had used an improper title for itself. The trial court ruled in favor of the committee and candidates, awarding them attorney fees.In consolidated appeals, the Court of Appeal concluded that the nonparties have standing to appeal the judgment; substantial evidence supported the trial court's finding that Rescue was a general purpose committee and that neither candidate controlled it; and the trial court acted beyond its authority by issuing a judgment against nonparties to the action. The court affirmed the trial court's award of attorney fees to defendants, who were unquestionably the prevailing party. Finally, the court denied the request for sanctions because the appeal of the attorney fees was not frivolous. View "Travis v. Brand" on Justia Law

Plaintiffs Barry Munza, Larry Lewis, and Debbie Mathis appealed a circuit court order dismissing their complaint seeking certain injunctive relief and challenging a proclamation issued by Governor Kay Ivey requiring the use of facial coverings in certain circumstances, as outlined in an order issued by Dr. Scott Harris, the State Health officer, to slow the spread of COVID-19. The Alabama Supreme Court concluded plaintiffs lacked standing to bring their complaint seeking injunctive relief regarding the July 15 proclamation adopting the amended health order that, among other things, required masks or facial coverings to be worn in certain circumstances. Because the Supreme Court determined plaintiffs lacked standing, any discussion of remaining issues was pretermitted. View "Munza, et al. v. Ivey, et al." on Justia Law

Ranchers in the Upper Klamath Basin region filed suit to prevent the exercise of water rights that interfere with the irrigation of their lands. The district court dismissed the complaint based on lack of standing under Article III of the Constitution.The DC Circuit affirmed the dismissal and concluded that the Protocol Agreement executed by the United States and the Tribes does not delegate federal authority to the Tribes but recognizes the Tribes' preexisting authority to control their water rights under a Treaty in 1864 with the United States. The court explained that there is no concurrence requirement imposed by federal law on the Tribes' reserved instream water rights, whether by the 1864 Klamath Treaty or the federal government’s trust relationship; the McCarran Amendment subjects the Tribes' reserved water rights to state procedural rules in its quantification proceedings, but the substance and scope of the Tribes’ rights remain governed by federal law; Oregon law does not require federal government concurrence to enforce the Tribes' water rights; and thus invalidating the Protocol, and requiring the federal government to independently assess whether it would concur in the Tribes' calls, would not remedy the Ranchers' injuries. Because the Ranchers fail to show their alleged injuries are fairly traceable to federal government action or inaction, or would be redressed by striking the Protocol, they lack Article III standing. View "Hawkins v. Haaland" on Justia Law

The Supreme Court dismissed these two petitions - one for writ of mandamus and the other for review - arising from a lawsuit that thirteen Panda Power companies (collectively, Panda) filed against the Electric Reliability Council of Texas, Inc. (ERCOT), holding that this Court lacked jurisdiction to hear the petitions.Panda sued ERCOT and three of its officers for fraud, negligent misrepresentation, and breach of fiduciary duty. ERCOT filed a plea to the jurisdiction, arguing that the Public Utility Commission had exclusive jurisdiction over Panda's claims. The trial court denied the motion. ERCOT appealed and, as an alternative, filed a petition for a writ of mandamus, arguing that sovereign immunity barred Panda's claims. The court of appeals (1) dismissed ERCOT's interlocutory appeal for want of jurisdiction, holding that ERCOT was not a governmental unit under the Tort Claims Act; but (2) granted ERCOT's mandamus petition, holding that sovereign immunity applied and barred Panda's claims. The Supreme Court dismissed both the mandamus petition and the petition for review, holding that the trial court's entry of a final judgment rendered this causes arising from the interlocutory order moot. View "In re Panda Power Infrastructure Fund, LLC" on Justia Law

Rush retired in 2012. The California State Teachers Retirement System (CalSTRS) calculated his pension as 92.58 percent of his final compensation. Rush disputed the determination of his “final compensation,” defined as “the highest average annual compensation earnable by a member during any period of 12 consecutive months” For 12 consecutive months over portions of two school years, Rush served as an associate dean at a salary significantly higher than his salary during the other portions of those years.CalSTRS applied Education Code section 22115(d): If a member worked at least 90 percent of a school year at the higher pay rate, compensation earnable was to be calculated as if the member earned all service credit for the year at the higher rate. If the member worked less than 90 percent of the year at the higher rate, as Rush did, compensation earnable “shall be the quotient obtained when creditable compensation paid in that year is divided by the service credit for that year.” The court of appeal upheld CalSTRS’s calculation as within the range of reasonable statutory construction. View "Rush v. State Teachers' Retirement System" on Justia Law

Vendor Surveillance Corporation (VSC) appealed an adverse judgment in its action seeking refund unemployment insurance taxes assessed by the California Employment Development Department (EDD). The outcome turned on whether project specialists hired by VSC between January 1, 2011 and December 31, 2013 (the audit years) were classified as employees or independent contractors. The issue presented by this appeal was one of first impression: whether in making that determination, the trial court should apply (1) the ABC test announced in Dynamex Operations W. v. Superior Court, 4 Cal.5th 903, (2018); or instead (2) the Borello factors (S.G. Borello & Sons, Inc. v. Department of Industrial Relations, 48 Cal.3d 341 (1989). "With little case law for guidance and an eye on appeal," the trial court analyzed the evidence alternatively under each standard and determined that project specialists were VSC’s employees. The Court of Appeal held that Borello provided the applicable standard in assessing unemployment insurance taxes during the audit years. Because the court’s findings under that standard were supported by substantial evidence and its qualitative weighing of the Borello factors was an appropriate exercise of the court’s discretion, the Court of Appeal affirmed. View "Vendor Surveillance Corporation v. Henning" on Justia Law

Sherry Williams sued the City of Batesville, Mississippi for negligence in maintaining its sewer system after her home and property were flooded by raw sewage. The circuit court granted the City’s summary-judgment motion, finding the City immune from suit. After review, the Mississippi Supreme Court determined that because Williams could possibly prove a set of facts under the MTCA for actions by the City that were not exempt from immunity, therefore the circuit court erred in dismissing the claims of basic negligence. Furthermore, the Court held the trial court erred by granting judgment in favor of the City as to the Williams' inverse-condemnation claim. The matter was remanded for further proceedings. View "Williams v. City of Batesville" on Justia Law