All You Need to Know About Family Law

Law, the term is associated with rules and regulations that the government of a country sets for its subjects. The subjects or the people who come under this law has to follow or abide by them. If violated, the person can be liable to undergo punishments as the concerned authority will wish them to go through. This is a state law. This has many divisions. Under this, the family law is a part. Law can also be there set by the head of a corporation or an organization. In that case, it cannot be called a state law, it is for the concerned organization. This article will deal in detail with family law. To know more continue reading.


As the name suggests, the law is concerned with matters regarding a family. It can be the family issues, like relationships, divorce, child custody or adoption of a child. The state is the supreme head who has the final say in such matters. A family seeking judgment must make an appeal before the court of law and have to patiently wait for the proceedings to take place.

Some Common Terms Related to Family Law

Marital Property- The property attained by either of the spouses during their marriage. This property becomes the point of division if they want to get divorced.

Emancipation- If the guardian of a minor dies, and if through court proceedings assumes adult responsibilities and becomes self-supporting for his or her own welfare. In this case, the minor does not remain under the care of his or her parents.

Prenuptial Agreement- An agreement, made before the marriage of a man and woman where they give up any future right to one another’s property in case of divorce or death.

Alimony- An allowance given by one spouse to another to support themselves after divorce or legal separation.

Paternity- This means to establish a confirmed identity of a child with his or her biological father.

How Are the Family Matters Solved?

If there is an issue in the family, which the members are not able to solve by themselves they can seek the local court for justice. In the first place, they must approach a lawyer who deals in such types of cases. Discussing the matter with him or her and taking an advice, one can submit their appeal to the court. The court through its several sittings will listen to the case and offer a suitable solution for both the parties.

Cancer Research and the 21st Century Science-Art Renaissance

The basis of the Platonic ‘Science for ethical ends’, invented during the 3rd Century BC, was sacred geometrical logic. If, as Plato stated, ‘All is Geometry’, then its first principles, together with the ancient use of plane geometry, govern the evolution of ‘All’. Prevailing science accepts that fractal geometrical logic can extend to infinity, yet is in a state of pathological denial that human evolutionary consciousness might embrace that infinite logic. Human emotional functioning is known to express infinite fractal logic.

In this article mainstream science is proven to be based upon a false assumption that is preventing research into the natural process of human evolution. Therefore, it is unethical for present science to continue to allow itself to be governed by the logic upholding only chaotic law, which excludes infinite fractal logic. In particular, it is condemned for preventing research into first principles regarding the study of cancer, as its present structure is completely carcinogenic in nature. This article appeals against the sentencing of humanity to extinction under the jurisdiction of the second law of thermodynamics. It does so on the grounds that the discovery of information energy’s entanglement with entropic law, absolutely negates Chaos’ authority to govern science and human destiny.

At the dawn of civilisation in Mesopotamia the Sumerians invented a mathematical system that now influences 21st Century thinking. For example, a circle still contains 360 degrees and our wristwatches calculate 60 minutes to the hour. This ancient seeding of ideas for futuristic science can be considered to be part of the human evolutionary process. Therefore, it is crucial that we check out the significance of why two very different concepts arose about the use of emotional, sacred geometrical logic, within the development of Egyptian and Babylonian atomic mathematical systems. The fate of civilisation now rests in making that comparison a serious medical consideration about first cause principles being needed to study the nature of carcinogenic growth.

Two states of geometrical logic existed in ancient times. One was related to plane geometry associated with surveying the boundaries of land and the other was about the religious structure of emotional reality. In Babylon the development of sacred geometrical logic was fused into the worship of Ishtar, the ‘Goddess of Prostitution and War’. In 1957 the New York University Library of Science published a book entitled ‘Babylonian Myth and Modern Science’. The book stated that Albert Einstein derived his theory of relativity from Babylonian mythological-mathematical intuition. The ultimate mathematical equation for war, E=Mc2, can be considered to have its origins in Babylonian materialistic culture. Neo-Darwinian concepts argue that survival of the fittest, as the basis of evolution, is ensured through the ruthless ambitions of genes to replicate themselves through procreation. This is related to the Babylonian warrior cult’s amoral sexual mindset, amoral being defined in medical terms concerning a religion promoting the spread of syphilis and gonorrhoea.

In 1881 the French explorer, Gaston Maspero, discovered the Egyptian Pyramid Texts, possibly history’s oldest known religious writings. They were about sacred geometry associated with the atomic theories of the mythological God, Atum, who, from a dark abyss of chaos declared “Let there be Light” bringing matter into existence. Atum, according to later Platonic Greek logic, was a description of a geometrical process creating matter from chaos. The ancient Egyptians similarly developed their own sacred geometrical logic in order to prevent humanity from reverting back into that chaos. That issue is now caught up in a life or death struggle with 20th Century science.

The ancient reasoning concerning human survival is now recognised to be in the form of infinite fractal logic, whereas prevailing quantum mechanics prohibits it from being linked to the living process. 21st Century quantum biology can demonstrate that the information energies, as expressions of infinite fractal logic, govern the evolution of consciousness by their entanglement with Chaos energies. The denial of this fact depicts the working of a carcinogenic mindset that refuses to reconsider its obsession that all life in the universe must be ultimately destroyed. Infinite fractal geometrical logic is mathematically accepted to extend to infinity. Mainstream science remains insistent, that although the human metabolism includes the functioning of infinite logic, humans must become extinct, which is refuted by recent quantum biological discoveries.

In the BBC television documentary about the collapse of the 1st Egyptian Kingdom, the Egyptologist, Fekri Hassan, explains that the compassionate atomic mathematical logic upholding the teachings of Ma-at, the Goddess of ‘Mercy, Compassion and Justice’, had survived into the 2nd Egyptian Kingdom. Hassan noted that it had been fused into Egyptian political law, used by later civilisations to establish legislation for social policies in regards to such services as hospitals and care for the aged. 1st Kingdom paintings make it perfectly clear that the atomic mathematics was directly associated with some sort of an infinite living tradition. Subsequent modern day organised religions carry on the same sort of infinite living concept, but with no attempt whatsoever, to link it to infinite fractal logic mathematics.

In the 6th Century BC the Greek geometer, Thales, who went to Egypt to study ethical political law, was followed by Pythagoras in the 5th Century BC. Their ideas were fused into the Platonic tradition of Greek geometrical thinking, in order to further the Egyptian infinite ethical ideal. During the 3rd Century BC, this endeavour led to the invention of an emotional atomic science in ancient Greece. Plato’s Academy in Athens taught its principles as the ‘Science for Ethical Ends’ and the Epicurean University, Ho Kepos, called it the ‘Science of Universal Love’. The Harvard Smithsonian/NASA High Energy Astrophysics Division Library had published papers by the Science Advisor to the Belgrade Institute of Physics, Professor Petar Grujic, demonstrating that the Greek Creation mathematics was in fact a form of infinite fractal logic. This gives credence to the biological, mathematical structure of the Egyptian theories of an infinite purpose pertaining to the meaning of the universe.

During the 21st Century the logic base upholding quantum mechanics completely collapsed. Einstein’s world-view, governed by the law of universal chaos, had incorrectly sentenced all life in the universe to extinction. Firstly, it had been based upon the false assumption that Newton’s first principles causing gravity were based upon mechanical logic. However, Newton had clearly published in his ’28th Query Discussions’, that gravity was not caused by mass. Newton was adamant that first cause gravitational principles belonged to the Greek emotional ‘Science for ethical ends’ and were most certainly not based upon his other mechanical description of the universe at all.

Whether Newton was right or wrong is not the point. That quantum mechanics was derived from the assumption he had only a mechanical understanding of the workings of the universe is, in Newton’s own words, “feigning hypotheses explaining all things mechanically”. Secondly, Einstein had no idea that another form of energy would be discovered from 21st Century quantum biology cancer research. Information energy entangles with the heat energies of chaos to govern the evolution of emotional consciousness. Einstein’s genius can now be immortalised beyond the limitations of the chaos law he thought governed all of the sciences.

In 1979, following the advice of China’s leading physicist, Kun Huang, the ancient Greek sacred geometrical logic was used by Australian researchers to discover new optics laws governing optimum biological seashell growth and development through space-time. In 1990 the world’s largest technological research institute, ‘IEEE in Washington’, reprinted their work as one of the important discoveries of the 20th Century, alongside such names as Louis Pasteur and Sir Francis Crick. In 1995 the ‘Institute for Basic Research’ in the USA advanced the research into the discovery of new physics laws governing optimum biological growth and development through space-time. As mainstream science cannot generate healthy futuristic life-form simulations, the prevailing world-view was revealed to be based upon carcinogenic, materialist logic.

Mainstream quantum mechanics’ flawed logic base is carcinogenic because it is governed by an energy law that sentences all life in the universe to extinction. Einstein considered that all universal heat must eventually be lost into cold space, with it becoming so frozen that molecular movement sustaining the living process could not function. It is crucial to emphasise that he was unable to comprehend that cancer research in the 21st Century would discover that information energy entangled with the heat energy to evolve universal consciousness. This process was so obvious to the 1937 Nobel Laureate in Medicine, Szent-Gyorgyi, that he wrote a book entitled ‘The Crazy Apes’, referring to the modern scientific mindset. He also argued that the dismissal of the energy entanglement process promoted a cancer growth and development mentality.

The 19th Century mathematician, Georg Cantor, who’s work now upholds most of the fabric of modern science, realised that its scientific mindset was inhabited by a myopic fear of infinity. The term ‘pathological’ being applied to this malfunction of the prevailing scientific mindset, is warranted. In German literature the status of Johann Wolfgang von Goethe ‘1749-1832’ is compatible to that of Shakespeare within English literature. Wolfgang Goethe’s colour perception theory allowed for futuristic evolutionary scientific intuitions. His famous quote “If you want to reach the infinite, explore every aspect of the finite” is important. It demonstrates that prevailing mainstream science cannot possibly carry out such essential human survival exploration. Prevailing science cannot allow the rediscovery of ancient infinite fractal geometrical logic to be associated with human evolutionary growth and development because it has sentenced it to extinction.

This situation is no longer morally acceptable and warrants a completely fresh examination of Darwinian evolutionary theory, which was based totally upon an incomplete understanding of the universal heat death law, the second law of thermodynamics. The great international 19th Century Darwinian Debate included two treatises on the evolutionary development of human colour vision. Published in 1877, one of these papers was written by the little known German, Hugo Magnus, and the other by William Ewart Gladstone, of British Prime Ministerial fame.

Gladstone’s paper linking language science with optical colour perception advocated that humans had undergone an evolutionary process from no colour perception to one embracing colours. Although his theory was rejected at the time it has now sprung back into public acclaim. A book about the neurological link between the use of language and colour perception, written by the linguist, Guy Deutscher, published in 2010, has been translated into eight languages. ‘The New York Times, The Economist and the Financial Times’ selected it as one of the best books published in 2010. His work has now expanded Prime Minister Gladstone’s theories into current medical debate, including the quantum biology cancer research conducted in Australia.

The electromagnetic Golden Age of Danish Science involved a revival of the ancient Greek ethical science, giving electromagnetic properties to its structure. The leader of the Golden Age, the discoverer of the electromagnetic field, was Hans Christian Orsted, whose Doctoral Dissertation was based upon the Platonic research of the philosopher of science, Immanuel Kant. It was about the difference between the meaning of aesthetics, as art appreciation theory, and ethics, which was defined as an electromagnetic description of the Greek concept of ‘Wisdom through Beauty’. Immanuel Kant and his colleague, Emmanuel Levinas, spent a great deal of time and effort in explaining why Plato considered art to be an irresponsible activity within an unethical materialistic society. This issue is now undoubtedly a crucial problem, arresting the development of a healthy human future.

Kant and Levinas, debating this matter in minute detail, concluded that art may distract us from the importance of ethics. They also concluded that art in itself is not ethical, as Plato had emphasised. Plato considered that art was lacking knowledge of a hidden ethical function in the mind. Kant and Levinas considered this mysterious component of ethical creative thought to be an electromagnetic phenomenon. They deduced it to be an ‘asymmetrical electromagnetic lensing’ in the evolving mind.

The late Dr George Cockburn, Royal Fellow of Medicine, London, conducted research into the artistic methodologies of Australian Art-masters over a period of 200 years. He realised that Gladstone and Goethe’s interacting linguistic and colour perception theories had been fully employed within paintings and publications related to colour perception theories being developed by Australian researchers studying the relationship between science and art. Cockburn thought that the methodology involved was intuitively predicting humanity’s evolutionary progress toward some form of technological participation within the holographic reality of Einstein’s protege, David Bohm.

In 1986 Cockburn, in liaison with the University of Sydney, arranged for this work to be investigated by a cancer research team. In 1988 their conclusions were the subject of a feature article written by Dr Calvin Miller, the Science Writer for the Australian Medical Observer. Dr Miller considered that the work was probably the basis of a new Renaissance in scientific thinking.

Following Cockburn’s death in 1998 the literary researcher, Chris Degenhardt, published in 2004 his ‘Review of Dr George R Cockburn’s Book – A Bio-aesthetic Key to Creative Physics and Art’. Degenhardt considered that the paintings might well contain stereoscopic images. The Australian researchers located asymmetrical electromagnetic lensing glasses to further investigate Cockburn’s cancer research theories, and discovered that Dr Cockburn, a distinguished medical doctor, had been correct. Their findings were further investigated by science and art researchers in America and Europe.

By using these glasses to examine the images of paintings over the past centuries very few of them reveal hidden intuitive stereoscopic images. Paintings by van Gogh, Cezanne and a few other artists were the exception. However, during the 21st Century, expressions of this artistic, stereoscopic intuition appear to have dramatically increased. Although linguistically, many art forms are claimed to be stereoscopic in nature, most fail to exhibit stereoscopic imagery when viewed through asymmetrical, electromagnetic lenses. However, linguistically they were definitely being anticipated, giving credence to Gladstone’s 19th Century intuitive linguistic colour perception treatise. Gladstone’s artistic theories about the human evolutionary process are now internationally acknowledged to be of outstanding significance to medical research, in particular cancer research.

Wolfgang Goethe’s colour perception theories also proposed that this evolving process was associated with the intuition of future infinite reality technologies, beyond the pathological limitations of the entropic mindset that the mathematician, Georg Cantor, diagnosed as a mathematical virus inhabiting the modern scientific mind.

From a 21st Century evolutionary perspective the entangling of information energy with the destructive energies of extinction, being associated with first-principle cancer research, an horrific scenario appears relevant. Constant mental and emotional trauma can be associated with cancer. Human emotion, known to function as an infinite fractal expression, is being virtually amputated by what Cantor referred to as a mathematical, mental virus. Science’s unbalanced understanding of emotional creative energy can be seen to have unwittingly unleashed a lethal primordial global confrontation. The ruthless and amoral fighting to ensure the survival of the human species that Darwinian logic attributed to the selfish gene, is now locked into mortal combat with naturally occurring ethical intent.

Medical science is fully aware that the amputation of a limb can disorientate the complex working of the mind. Educated people can experience severe pain from something that does not appear to exist physically. Others can remain in complete denial that the effects of a stroke have paralysed their arm. Likewise, the amputation of a neural mechanism within the brain can bring about a similar disorientation within mental functioning. A diminished awareness or denial of the evolutionary value of human compassion is one such outcome.

Within medical science the mechanism for expressing human compassion has been located functioning within the vagus nervous system, sometimes referred to as the ‘vagus nerve of compassion’. Emotional disorientation associated with the virtual amputation of its natural functioning, can both reduce and reverse its ethical intent, replacing it with the unethical, frenzied aggression instigated by the Neo-Darwinian selfish gene. Plato’s insistence that unethical, irresponsible art is directly associated with the demise of a materialistic civilisation now warrants urgent medical investigation. The primitive compulsion of the aspect of the selfish gene to protect its evolutionary existence against the sentence of extinction demanded by flawed modern science, can be considered to be a very serious carcinogenic issue. A compassionate understanding of this within medical practice should greatly help resolve this unacceptable situation.

The current amoral religious persuasions exciting people to readily accept acts of cruelty is not new. A historical example of such barbarism was the vindictive and senseless torturing and burning alive by Papal decree of the genial scientist, Giordano Bruno, for teaching about the Greek ‘Science of universal love’ at Oxford University. The Christian Church has never since bothered to investigate Bruno’s theories about his scientific concepts of the existence of a Godlike, Universal love, although many acclaim Bruno to be the father of modern science. As there has been no substantial revulsion to this atrocity, this demonstrates that its horror had little effect upon the religious Christian masses. Perhaps the decline of Christian high office, now associated throughout the world with child molestation, represents a contaminated scientific vacuum being replaced by yet other forms of even more proactive and ruthless religious persuasions.

The acceptance of such amoral activity as burning alive an innocent person suggests that the religious aesthetic-artistic beauty of religious pomp and circumstance diminishes the natural function of the neurological vagus compassion circuitry. This would be in accord with Plato’s definition of irresponsible art. Intuitive feelings of hopelessness from millions of poverty stricken people viewing irresponsible art appreciation techniques, accelerating the entropic process, can be easily manipulated for amoral ends by religious fanatics. They can use the concept of the Neo-Darwinian selfish gene syndrome to excite extreme uncontrollable desires from destitute, bewildered or depressed youth. By organising great numbers of poor people to watch irresponsible art being used to induce feelings of want within a highly organised materialistic culture, is not very difficult. Pointing out that satisfying such want is only possible for affluent potential consumers, gullible people can easily be recruited by fanatical organisations trained to extol the concept of the selfish gene struggling to prevent the downfall of humanity.

Expert psychiatric knowhow is now used in artistic design to excite consumer demand within a materialistic culture, one that Plato warned must self destruct civilisation. Poker machines use aesthetically pleasing colour symbols, bringing about chemical imbalances within the mind to escape materialistic emotional boredom. While the constant television bombardment of aesthetically pleasing art forms have become basic to the Western Culture, by Plato’s definition of reality, they lack ethical human survival content. From the viewpoint of the electromagnetic Golden Age of Science, aesthetics is about artistic appreciation of beauty but ethics, in this case, is about the ancient Greek Wisdom Through Beauty given electromagnetic credence.

The fact that religious persuasion associated with the concept of infinity could contaminate scientific endeavour so that quantum mechanics came into existence as a pretentious ideology, is quite sad. However, that is no reason to belittle in any way whatsoever, the incredible scientific discoveries made by people for the betterment of the human condition. All that is needed now is to complete the mechanical description of the universe with what Sir Isaac Newton called a more natural, profound philosophy, based upon the principles of particle movement. In order to glimpse the magnitude of the technology and wealth that will become available when this is achieved, we need to redefine the definitions of liberty and the pursuit of happiness, enhancing the Constitution of the United States of America in the spirit of its original ethical intent.

Alexander Hamilton’s definition of Liberty in the New York Times, to persuade the colonists to vote into existence the American Constitution, reads as follows:

“Liberty is ensured, not by civic virtue but by the design of government itself, which, in turn, rests upon the principles of physics and geometry”.

The only physics principles acceptable at that time belonged to Isaac Newton’s mechanical universal theory – not his complete concept embracing the workings of an infinite universe. The only geometry considered belonged to Euclid’s theories, which excluded infinite fractal geometrical logic. Aristotle’s first principle logic, within his concept of the pursuit of happiness, was of a science to guide ennobling government for the health of the universe, in order that civilisation would not be destroyed. His prediction of that new medical science was given credence by the mathematician, Georg Cantor, who identified the mathematical virus inhabiting the scientific mind that was preventing such a science coming into existence. During the 19th Century the champion of American Democracy, Ralph Waldo Emerson, argued that the omni-technology guaranteeing liberty could only eventuate when infinite mathematical intuition was freed from the shackles imposed upon it by ancient, materialistic, Babylonian mathematical logic.

The three 1996 Nobel Laureates in Chemistry established a new medical concept called Fullerene Chemistry, which, structure-wise reflected Buckminster Fuller’s geodesic geometry. Australian researchers, realising that Buckmister Fuller had derived his concept of a synergistic universe from Plato’s mathematics, named his concept of a human survival medical science as Platonic Fullerene Chemistry.

The Australian artistic mathematical research into first-cause cancer principles, during the 20th Century, led to its international acclaim, first in optical mathematics in 1990, then as a peer reviewed optical physics discovery in 1995. In 1972 the Director of the Environmental Division of the Western Australian Academy of Art laid the foundations of Creative Physics. In 1973 the Western Australian Government had awarded the Director a bursary to further investigate his conviction that Buckminster Fuller had derived his human survival theories from the mathematics of Plato. Fourteen years later Harvard University’s Novartis Professor Amy Edmondson wrote a biography about Buckminster Fuller’s research, called ‘The Fuller Explanation’. On page 36 of her biography she gently chides Fuller for having plagiarised the research of Plato. In 2010 the Australian science and art theories were fused into the chemistry of quantum biology by two chemists who were awarded the Giorgio Napolitano Medal on behalf of the Republic of Italy for their quantum biology discoveries.

‘The 3rd Quantumbionet Workshop, 2010, recognised that their work was part of the Florentine New Renaissance conducted by Professor Paolo Manzelli, Professor Massimo Pregnolato and the Australian colour perception researchers. Amy Edmondson wrote that it saddened her that, in general, people knew very little about Fuller’s incredible journey into the past mysteries of Mesopotamia, in particular of those of ancient Egypt. The reason for this, she supposed, was because of their memories as schoolchildren struggling to come to grips with the logic of geometrical mathematics. The adventure that Edmondson wanted to share with people was about the potential of Platonic sacred geometrical intuition leading to the discovery of the key to a new Golden Age. This article is an attempt by artists to share the story with the people.

More Snow Makes Snowmobiling in Michigan More Popular and More Dangerous

Every winter thousands of snowmobile riders will hit the 6,200 miles of groomed, state trails to enjoy breathtaking views of Michigan from the seat of a snowmobile.

Snowmobiling has a huge economic impact on the state, annually generating more than a billion dollars generated both directly and indirectly from the more than 400,000 registered snowmobiles in Michigan. Those benefiting include hotels, restaurants, the tourist industry as a whole, and dealers and manufacturers. The average snowmobile sold for $8,800 in 2009, while the average snowmobiler spent over $4,000 on the sport. Those are funds put back into this state’s economy.

Nationwide there were 1.65 million registered snowmobiles in 2009 with snowmobiling having a $22 billion impact annually in the United States. More than 90,000 fulltime jobs are generated by the snowmobile industry in North America each year. In 2009, some 61,593 snowmobiles were sold in the U.S.

The Michigan Snowmobile Association (MSA) is encouraging its 20,000-plus members and all other snowmobilers to take the Zero Tolerance Pledge and promote alcohol-free Snowmobiling. It is against the law and carries the same stiff penalties as drinking and driving in an automobile.

During the 2009-10 winter season, there were 23 snowmobile accidents in Michigan causing 26 deaths according to the Law Division of the Michigan Department of Natural Resources & Environment. In 2008-2009 there were 24 snowmobile crashes causing 25 deaths.

My law firm joins the MSA to advance its cause of alcohol-free snowmobiling. We are encouraged that more and more snowmobilers are being responsible and not mixing alcohol with this great winter sport. And while using our wonderful state trails, we urge vigilance be given when approaching pedestrians, cross-country skiers, or groups of snowmobiles to avoid accidents.

A snowmobile can weigh up to 600 pounds and some performance sleds can travel at speeds in excess of 90 m.p.h. At 90 m.p.h., a snowmobile moves at 131 feet per second. With a standard reaction time of 1.5 seconds, a snowmobile will travel 195 feet before coming to a stop.

Children are at risk for snowmobile-related injury from being the operator, bystander, or passenger. Pediatric snowmobile-related injuries are often a result of risk-taking behavior of the parent (excessive speed, alcohol use, and nighttime driving). Males younger than 16 years are more than three times as likely as females of the same age to sustain a snowmobile-related injury.

If an accident does happen, I urge the victim to take note whether they are on a state trail, a public or private trail, as Michigan’s recreation statue provides for governmental immunity if you are injured on state land while snowmobiling. While on trails going through private land, snowmobiles should stay on the trail to avoid trespassing and to avoid hidden hazards like rocks or stumps under the snow.

I also want to remind snowmobile owners that if a snowmobile operator collides with a moving vehicle they are covered by Michigan No Fault Law. The operator may be eligible for No Fault benefits if they strike a vehicle parked on the side of the road in “a manner that presents an unreasonable risk of bodily injured. This is important because a snowmobiler colliding with a car parked on the side of the road because of a snowstorm often will be entitled to No Fault.

Statistics show that only 10-15 percent of snowmobile accidents occur on well-maintained and designed trails where as much as 80-90 percent of all snowmobiling takes place. Just a few of the risks along trails include: Cable and guide wires, fences, barbed wire, unsafe ice and ice ridges, hidden rocks, tree stumps, low hanging branches and other obstacles.

The U.S. Consumer Product Safety Commission estimates that about 110 deaths and 13,400 hospital emergency room-treated injuries occur each year with snowmobiles. About 40% of the reported deaths resulted from colliding with trees, wires, bridges, and other vehicles. Some deaths occurred when the snowmobile rolled to the side in a ditch or stream and pinned the operator under the vehicle. Deaths also have occurred when the snowmobile was operating on ice and fell through.

In Michigan snowmobile safety training is recommend for all operators and required for persons ages 12 to 17. Speed and operator inattention are the cause of most accidents. In Michigan, an added danger is travelling over frozen waterways when the ice is too thin. For a safe and enjoyable season, the Michigan Department of Natural Resources offers these tips:

  1. Always keep your machine in top mechanical condition.
  2. Always wear insulated boots and protective clothing including a helmet, gloves and eye protection.
  3. Never ride alone.
  4. Avoid, when possible, crossing frozen bodies of water.
  5. Never operate in a single file when crossing frozen bodies of water.
  6. Always be alert to avoid fences and low strung wires.
  7. Never operate on a street or highway.
  8. Always look for depressions in the snow.
  9. Keep headlights and taillights on at all times.
  10. When approaching an intersection, come to a complete stop, raise off the seat and look for traffic.
  11. Always check the weather conditions before you depart.

Snowmobile riders injured by someone taking one unnecessary risks have a right to collect the damages. A lawyer knowledgeable about the dangers of snowmobile riding can help you determine whether you have suffered because of the negligence of another. If an avoidable accident has robbed you of your health, contact a lawyer as soon as possible. Only an experienced personal injury attorney can help you receive the justice that you deserve.

UBS and the IRS – What’s Next?

U.S. Taxpayers with UBS accounts face civil tax audit risk. If UBS transfers account information to U.S. Taxpayers (as proposed) the IRS may then commence a civil tax audit (under a 6 year statute of limitations).

Under a civil tax audit, the IRS may obtain evidence that may be illegal under criminal proceedings (e.g., Fifth Amendment defenses, objections to “tainted evidence”). With tax evidence obtained from the civil tax audit, the IRS (with the U.S. Attorney) may initiate criminal proceedings.

In 2006, the U.S. Senate reported $100 billion per year in taxes not being paid for U.S. Taxpayer offshore assets. Subsequently UBS, the largest Swiss Bank, was investigated for criminal tax evasion.

In February 2009, UBS AG, Switzerland’s largest bank, entered into a deferred prosecution agreement with the U.S.:

1. Admitting guilt on charges of conspiring to defraud the U.S. by impeding the IRS tax collection.

2. Paid $780 million in fines, penalties, interest and restitution.

3. Agreed to provide the identities and account information of more than 4,000 U.S. Taxpayers with “cross-border” UBS accounts.

2/19/09 Confirmed that, as part of the UBS deferred prosecution agreement ($780M fine), UBS supplied the IRS with the names of 323 Americans who wired money from their U.S. accounts to Switzerland. All the documents UBS turned over, however, were US records (not Swiss records).

11/18/09 Wall Street Journal: The Swiss government said it would turn over to US authorities by August 2010 the names of U.S. Taxpayers with UBS accounts of more than 1 million Swiss francs ($993,000), and also those holding suspicious accounts as low as 250,000 francs.

1/4/10 New York Times: Confirmed that UBS agreed to disclose to the American authorities the names of 4,450 wealthy Americans suspected of dodging taxes through secret offshore accounts (in addition to the 323 already disclosed; Total: Nearly 4,800 Americans).

IRS Prosecution

The IRS is prosecuting:

1. U.S. Taxpayers who fail to report offshore income.

IRC §7201: Tax Evasion (Willful Evasion of Tax)

Felony: Up to 5 years in prison. Fine: $100,000 (individual); $500,000 (corporation)

2. Third parties who obstruct tax collection and commit conspiracy to impede tax collection face two separate felonies, which together may be punished by up to 8 years in prison.

IRC §7212: Obstruct (Impede) Tax Collection

Felony: Up to 3 years in prison. Fine: $5,000

18 U.S.C. 371: Conspiracy to Impede Tax Collection(Separate Charge of Impeding) Felony: Up to 5 years in prison

3. FBAR Filings

U.S. Taxpayers who have failed to disclose the foreign account under Form 1040 commit perjury (i.e., they are required to list any foreign accounts under Form 1040/Schedule B, Part III, Question 7(a)).

Taxpayer perjury is a willful violation. If a U.S. Taxpayer willfully violates tax reporting requirements while violating other laws of the United States, (or as part of the pattern of any illegal activity involving more than $100,000 in a 12 month period), such U.S. Taxpayer will be subject to a monetary fine of not more than $500,000 or imprisoned for not more than 10 years or both (31 USC 5322(b), 31 C.F.R. 103.59 (Criminal Issues)).

In the 3/18/10 Foreign Account Tax Compliance Act (as part of the Hiring Incentives to Restore Employment Act “HIRE”), the new law provides for an extended 6 year statute of limitations for understated income (gross income in excess of $5,000).

The 6 year statute of limitations applies to income (in excess of $5,000) omitted from an income tax return, attributable to foreign assets for which a foreign financial disclosure is required (i.e., foreign financial assets greater than $50,000).

The 6 year statute of limitations is effective for tax returns filed after 3/18/10 (and for any other tax return for which the assessment period has not year expired as of 3/18/10, i.e., Tax Year 2006 forward).

Third Party Conspirators

Third party conspirators who benefit from tax evasion by U.S. Taxpayers include:

a. Banks (who receive U.S. Taxpayer funds).

b. U.S. Tax Professionals (Lawyers, Accountants) who recommend and participate in the tax evasion.

c. Tax Promoters who facilitate tax evasion schemes.

Criminal Attorney, Sanford Passman, Esq., discusses the UBS case and Co-Conspirator criminal penalties for facilitating tax evasion, including:

1. Hidden Income in Offshore Banks and Brokerage Accounts

2. Nominee Owners (acting on behalf of U.S. Taxpayers)

3. Offshore Debit and Credit Cards

4. Undisclosed Wire Transfers (Unreported Income)

5. Foreign Trusts

6. Private Annuities

According to Mr. Passman:

18 U.S.C.A. §371 is the Federal Statute for conspiracy which provides that: “If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined not more than $ 10,000 or imprisoned not more than five years, or both.”

Violations of the Internal Revenue laws speak to a statute of limitations of three years after the commission of the offense.

The statute of limitation shall be six years for offenses involving the defrauding or attempting to defraud the United States or any agency thereof, whether by conspiracy or not, and in any manner; for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof.

Offenses include: willfully aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation under, or in connection with any matter arising under, the Internal Revenue laws, of a false or fraudulent return, affidavit, claim or document (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim or document).

Offenses include: willfully failing to pay any tax or make any return (other than a return required under authority of Part III of Subchapter A of Chapter 61) at the time or times required by law or regulations; for offenses described in Sections 7206(1) and 7207 relating to false statements and fraudulent documents.

Offenses for conspiracy arise under Section 371 of Title 18 of the United States Code (Conspiracy), where the object of the conspiracy is to attempt in any manner to evade or defeat any tax or the payment thereof.

If an individual or individuals charged with committing any of the offenses articulated above, are outside the United States or are fugitives from justice, within the meaning of Section 3290 of Title 18of the United States Code, the Statute of Limitations is tolled.

When individuals attempt to repatriate into the United States, the funds contained in the undisclosed foreign bank accounts, they may be culpable for money laundering. Individuals who maintain foreign bank accounts where disclosure of said bank accounts is not revealed pursuant to law, and who would be culpable under the various offenses recited above, may be culpable for money laundering (specifically 18 U.S.C. 1956 and 1957, which is part of the Money Laundering Control Act of 1986).

18 U.S.C 1956 penalizes individuals who knowingly and intentionally transport or transfer monetary proceeds from specified unlawful activities. While the funds reposing in the foreign bank accounts may have been derived from lawful activities conducted within or without the United States by American citizens, the various violations of the Internal Revenue Code and the conspiracy statute, could well subject individuals to charges of money laundering.

If in fact the unreported bank accounts contained funds derived from unlawful activities, it may subject individuals to not only violations of Federal statutes but California statutes as well (e.g., California Penal Code §§ 182 and 186.10, which deal with conspiracy and money laundering).

With the foregoing in mind, and with specific attention to the UBS matter concerning Switzerland’s largest bank, the defendant bank entered into a plea agreement with the United States Government, that consisted of a $780M monetary fine and the obligation by the bank to deliver to U.S. authorities the identity of United States citizens who maintain accounts with the bank and the attendant information concerning the contents and transactions of those accounts.

The Swiss Government has issued an edict mandating that the bank cease and desist “turning over” the identities of those U.S citizens and the attendant information, and there is presently pending in Switzerland, legislation to address that issue.

Faced with the dilemma of either breaching the plea agreement entered into with the U.S., or suffering sanctions from the Swiss Government, UBS proposed a course of conduct which insulates itself from conflicts with the Swiss Legislature and the United States authorities.

The action proposed by UBS was to send to each U.S. Taxpayer who maintained bank accounts with UBS abroad, a USB stick containing the respective bank records of those U.S. Taxpayers.

A USB stick is identical to a “flash drive” and places all the bank information sought by the U.S. authorities in the hands of the individual account holders (whose identities were revealed by a former UBS banker by the name of Bradley Birkenfeld to the United States authorities in the hopes that it would be a benefit to him when he was sentenced by the United States for banking violations).

It is the opinion of this author that UBS may “sell out” all of these American account holders due to the fact that the U.S. authorities may subpoena these USB sticks and obtain all tax information that was sought from the bank itself.

Account holders who received the USB sticks, were they to destroy them, would be culpable of an additional Federal felony (i.e., obstruct tax collection), which carries with it a fine and up to 3 years in prison.

Under the 6 year statute of limitations, the Internal Revenue Service could initiate a civil tax audit of a Taxpayer’s returns – (for six [6] prior years) and, attendant to said audit, request all information concerning bank accounts wherever located.

Given the fact that the government knows these individuals maintained undisclosed bank accounts with UBS, the Taxpayer has essentially been checkmated by UBS.

Faced with this dilemma, and prior to indictment by the Government for tax evasion and/or related offenses, U.S. Taxpayers can take steps to mitigate the impact of this conduct. Retaining counsel to amend the returns and pay the appropriate taxes and/or penalties and assessments, could be a firewall protecting them from criminal prosecution.

The reader of this information should keep in mind that any individuals who participated in any of the enterprises described herein, could and most probably would be susceptible to criminal indictments. Those persons would include, but not be limited to family, friends, business associates, accountants, financial advisors, attorneys and bank officials who created, choreographed and orchestrated the tax evasion/avoidance.

It is anticipated that the United States authorities will proceed against other foreign banks in a similar fashion, and that a greater number of account holders will be subject to scrutiny by the relevant authorities.

Civil/Criminal: Essential Issues (Tax)

1. Burden of Proof: (Civil Fraud/Criminal Fraud)

Criminal fraud requires a higher standard of proof than civil fraud. The government must prove “beyond a reasonable doubt” that the defendant is guilty of criminal fraud, whereas in civil fraud, the burden of proof required is preponderance of the evidence (also termed a “by a preponderance of the evidence”).

A criminal decision of a court or jury will bind a civil decision, but a civil decision does not bind a criminal decision.

2. Statute of Limitations: (Civil and Criminal Proceedings)

For civil tax fraud, there is no statute of limitations (the tax can be assessed at any time).

For criminal tax evasion, the criminal statute of limitations is only on the prosecution of the crime i.e. tax evasion (not the assessment of tax owed).

3. Collateral Estoppel:

When criminal proceedings are followed by civil proceedings, the legal doctrine of collateral estoppel may apply. This doctrine provides that an issue necessarily decided in a previous proceeding (the 1st proceeding) will determine the issue in a subsequent proceeding (the 2nd proceeding), but only as to matters in the 2nd proceeding that were actually presented and determined in the 1st proceeding.

Conviction for criminal tax evasion collaterally estops the Taxpayer from contesting the existence of fraud for purposes of the civil fraud penalty because a finding of criminal fraud (beyond a reasonable doubt) establishes proof of civil fraud (by a preponderance of the evidence).

Acquittal of criminal tax evasion does not collaterally estop the government from proving civil fraud (by a preponderance of the evidence). The criminal acquittal may establish that proof of fraud did not exist beyond reasonable doubt, but that does not mean that proof of fraud by a preponderance of the evidence does not exist.

The Risks: Civil & Criminal Tax “Double Jeopardy”

U.S. Taxpayers with unreported foreign bank accounts (and income) are subject to IRS civil tax audits with civil penalties (monetary penalty, only) and criminal tax prosecution (monetary penalty and jail).

The U.S. Taxpayer’s tax records may include evidence which supports culpability for a crime (e.g., tax evasion) and civil penalties (e.g., 75% fraud penalty).

The U.S. Taxpayer’s exposure to civil penalty/criminal prosecution for unreported foreign bank accounts (and income) is a “double-edged” sword with dual civil/criminal:

1. Evidentiary Standards of Proof

2. Statute of Limitations

3. Collateral Estoppel Issues

If the IRS, first institutes a civil tax audit they may summons evidence which may support both a civil penalty (e.g., fraud) and criminal culpability (e.g., tax evasion). The evidence from the civil tax audit may then be used for a subsequent criminal prosecution of the same U.S. Taxpayer.

Civil and criminal tax deficiencies may differ:

1. Criminal violations are charged only against the tax deficiency that results from fraud.

2. Civil tax deficiency includes all tax due on the tax returns (“evaded income and deductions adjustments”).

3. Evidence that does not meet the burden of proof in a criminal investigation may be adequate for civil tax issues (i.e., the IRS standard of proof is “a preponderance of the evidence” for civil penalties, and “beyond a reasonable doubt” for criminal penalties).

IRS Criminal Investigation Division has authority:

1. To examine criminal FBAR issues (since 1992)

2. Investigate money laundering offenses where the underlying conduct is subject to investigation under the Internal Revenue Code (Title 26) or under the Bank Secrecy Act.

3. Investigate unreported income felonies (e.g., tax evasion, conspiracy).

If the IRS, first institutes criminal prosecutions, rulings made in the criminal case on evidentiary issues (under the higher evidentiary standard, i.e., “Beyond a Reasonable Doubt”) apply in the civil case (which has a lower evidentiary standard (i.e., the “Preponderance of the Evidence”).

Under the Doctrine of Collateral Estoppel, the Court’s evidentiary rulings in the criminal matter collaterally estop the U.S. Taxpayer defenses on the same tax issues in the IRS Civil Tax Audit.

Failure to report foreign bank accounts (and income) under the “FBAR rules” risk both civil penalty and criminal prosecution. Under IRS procedure, civil FBAR assessments and penalties are not assessed until the criminal investigation is closed.

Child Support Law

Child support laws have a number of orders and rights for the parent in order to have legal obligation, so that they can have support for their children. The obligation for any child under support act continues from minor to the age of 18-19. All the liabilities and responsibilities of child as well as his/her requirements like food, education, shelter, clothes etc are usually divided between both the parents by the court under these laws. Thus, in case of family division either by divorce or separation, the child who is innocent and dependent on the parents due to his/her mental and physical disability or under growth have full support of the county law and order. Among various programs that are running all over the world, the Oakland county child support law is one.

This law is mainly prescribed by the Supreme Court of the county. So, the amount of obligation for child support can be determined through available guidelines as per the government and Supreme Court statements. These guidelines are provided only after recognizing the duty of the parents equally so that the appropriate and perfect judgment can be made as per the proportion of respective income of each parent. However, order by the court may have varied amount from prescribed guidelines. This type of change would only be possible if court finds necessity of such adjustment, so that justice can be made in support of child as well as the parents.

The Oakland county child support law also has order for the medical support of child. If the parents have any health insurance or benefit plan for health then it would be considered as reasonable for the child medical support and health.

Under this law, the payments can be sent to the court office or to the human services department collection center by the parents. So, the direct payment to other custodial parent is prohibited in order to avoid any confusion. So, the parents can see the right location for sending their child support payment in their child support orders. Parents can clear their doubts from the clerk of court office.

Child support is flexible and can have modification in its child support orders in future. If any substantial changes of circumstances of either parent occur then court may modify its order subsequently. The changes like: any change in earning capacity, change in employment, change in resource and income of non-custodial parent. In addition, changes can also be made if child has any new educational requirement or there is any change in his/her habits and health. Court also take action against any disobeying of the court orders and consider it as contempt of court by the responsible party.

Oakland county child support law also has lots of the measures to enforce the compliance with child support orders, including garnishment, withholding, contempt of the court and liens.