The “doctrine of precedent”, or stare decisis (Latin for “to stand by choices”) implies that selections by higher courts bind lower courts to guarantee that related circumstances reach comparable results. In contrast, in civil law techniques, legislative statutes are typically extra detailed, and judicial choices are shorter and less detailed, as a outcome of the adjudicator is simply writing to decide the only case, somewhat than to set out reasoning that may information future courts. By Robert W. WoodRecently, the IRS launched a model new audit guide directing its brokers on the right procedures for auditing legal professionals, the IRS Attorneys Audit Technique Guide. Although much of the Audit Guide may be learn as focusing on contingent fee practices, this text focuses on the business legal professionals small or solo practice, and contains attention-grabbing factors about best practices of record-keeping and audit-related points. Lawyers should think about taking steps now …
