Podcasts | Falcon Rappaport & Berkman

The Curious Case of Kwong (and Adbo), and the Abatement of Interest and Penalties – How Tax Works

Jul 06, 2026

In episode 56 of How Tax Works, Matt Foreman discusses Kwong v. United States, 179 Fed. Cl. 382 (2025), specifically whether interest and penalties must be abated, plus bonus commentary about whether Kwong will be...

Entity Selection Part II: Payroll Taxes in the Era of Soroban Capital Partners and Sirius Solutions – How Tax Works

Jun 22, 2026

In episode 55 of How Tax Works, Matt Foreman discusses S Corps (again), the viability of the GP/LP structure, the Fifth Circuit’s decision in Sirius Solutions, and the future of section 1402(a)(13) of the Internal...

Going Down With the Ship: When Refusing AI Becomes a Liability

Jun 18, 2026

By: Christopher D. Warren Moral Machine Setlist: Bob Dylan, “The Times They Are a-Changin’” (Listen on YouTube) The steamer in the picture above has a name on her hull, Legacy Law Firm, and she is going down. The smoke...

Moral Machine – Is Your AI Hiring Breaking the Law?

Jun 16, 2026

By Christopher D. Warren AI is transforming hiring, but many companies don’t realize the legal risks that come with it. In this episode of “The Moral Machine,” host Chris D. Warren sits down with...

The Duty That Shall Not Be Named: The Inversion of Confidentiality

Jun 08, 2026

By: Christopher D. Warren Moral Machine Setlist The Rules of Professional Conduct were built on a comfortable fiction: that each lawyer is responsible for their own conduct, and that the cleanest path to ethical practice is...

Substance v. Form Part III: Project Soy and the Economic Substance Doctrine – How Tax Works

Jun 08, 2026

In episode 54 of How Tax Works, Matt Foreman discusses the wonderfully-named Project Soy (Liberty Global v. U.S., No. 23-1410), the economic substance doctrine, GILTI, and why citing Helvering v. Gregory is rarely a...

Cannabis, 280E, and (sort of) Rescheduling – How Tax Works

May 26, 2026

In episode 53 of How Tax Works, Matt Foreman discusses the state of the taxation of Cannabis, how section 280E works, how to mitigate its effects, and why 471(c) isn’t a panacea. Listen to the episode here:...

Block & Order | Autonomous AI, Crypto Infrastructure & the Future of the Internet with Adam Sternbach

May 13, 2026

Adam Sternbach, VP of Legal at Yuma AI, joins Kyle Lawrence and Moish Peltz to explore the rapidly evolving intersection of AI, blockchain infrastructure, and decentralized systems. Adam explains how Yuma AI and the...

The End of the World as We Know It: An Ethical Obligation to the Law Firm of the Future

May 11, 2026

By: Christopher D. Warren Moral Machine Setlist R.E.M., “It’s the End of the World as We Know It (And I Feel Fine).” The “and I feel fine” is the tell. Listen to what leadership is saying out...

QSBS Part VI: Why You Probably Shouldn’t Try to Qualify for the Exclusion Under Section 1202 of the IRC – How Tax Works

May 11, 2026

In episode 52 of How Tax Works, Matt Foreman discusses why too many people are becoming too focused on the exclusion for QSBS, why many businesses shouldn’t bother restructuring to get QSBS, and the proper way to...

Moral Machine – Navigating the Carpenter Trap: AI Data and Privacy Concerns

May 06, 2026

By Christopher D. Warren The Moral Machine host Chris D. Warren interviews Morristown, New Jersey federal criminal defense attorney Ernesto Cerimele about the New York Times v. OpenAI lawsuit and Judge Wang’s May...

What Effective Employee Performance Reviews Really Look Like – Employment Edge with Liz

May 06, 2026

Employee performance reviews are essential, but often misunderstood, tools for managing a successful team. Elizabeth Schlissel, Partner and Chair of the Labor & Employment Practice Group at Falcon Rappaport &...

Block & Order | From Chatbots to AI Agents: Wei Chen Weighs in on What Lawyers Must Know Now

May 05, 2026

Wei Chen, Chief Legal Officer at Infoblox and Founder of the Atticus Project, joins hosts Kyle and Moish to explore agentic systems and how AI is transforming legal workflows, internet infrastructure, and global...

Theft, Scam, and Casualty Losses – How Tax Works

Apr 27, 2026

In episode 51 of How Tax Works, Matt Foreman discusses theft losses under section1 165 of the IRC, including pig butchering, rug pulls, and Ponzi schemes, discussing whether the losses are deductible and in what...

Block & Order | Navigating Crypto Regulation, Compliance & Risk at Scale feat. Adrian Wall

Apr 14, 2026

How can businesses effectively manage compliance and risk as digital asset adoption accelerates? Adrian Wall of Digital Sovereignty Alliance joins Block & Order hosts Kyle Lawrence and Moish Peltz to provide a...

Block & Order Weekly Docket (April 13, 2026)

Apr 13, 2026

The Gavel Drop | Gemini Nano Banana 2 By: Moish Peltz 🏛️ The 3rd Circuit shields Kalshi from state gambling enforcement—prediction markets just became federally untouchable ⚖️ xAI sues Colorado over HB 1468,...

Ferraris, Montana LLCs, and Use Taxes – How Tax Works

Apr 13, 2026

In episode 50 of How Tax Works, Matt Foreman discusses Al Capone, bad tax advice from the internet, and a sports car, which is a mixture of that led to the arrest of a youtuber. Listen to the episode here: Follow...

Block & Order | Building The Bitcoin Balance Sheet for Businesses feat Sovreign CEO Brandon Karpeles

Apr 10, 2026

What does it really take for businesses to add Bitcoin to their balance sheets, and why does it matter now more than ever? Brandon Karpeles, CEO of Sovereign, sits down with Block & Order hosts Kyle Lawrence and...

Block & Order Weekly Docket (April 6, 2026)

Apr 07, 2026

LinkedIn Connection Request From Hell | Google Gemini Nano Banana 2 By: Moish Peltz This week brought a collision of regulatory turf wars, institutional breakthroughs, and security wake-up calls. The CFTC is suing states over...

The Truth About AI in the Workplace – Employment Edge with Liz

Apr 02, 2026

Elizabeth Schlissel , Labor & Employment Partner at Falcon Rappaport & Berkman, breaks down how businesses should approach AI policies and employee agreements in today’s workplace. Liz discusses the real...

Block & Order | Why The Open Internet Matters for Blockchain: Lee Schneider on Avalanche’s Advocacy

Mar 30, 2026

In this insightful episode, Lee Schneider, General Counsel at Ava Labs (the company behind Avalanche), joins hosts Kyle and Moish to explore how blockchain companies balance innovation with compliance, global...

Block & Order Weekly Docket (March 30, 2026)

Mar 30, 2026

From Memecoin to Your Retirement Plan | Gemini Nano Banana 2.0 By: Moish Peltz Congress is drafting crypto’s tax future, the CFTC is building its AI playbook, and Anthropic just won a courtroom showdown with the...

Hobby Losses and How They Are Limited – How Tax Works

Mar 30, 2026

In episode 49 of How Tax Works, Matt Foreman discusses hobby losses, which are a significant and often underappreciated limitation on the ability to deduct losses based on the taxpayer’s profit motive. Listen to the...

Block & Order Weekly Docket (March 23, 2026)

Mar 23, 2026

16 Cryptos Walk Free | Gemini Nano Banana Pro 2 🏛️ SEC + CFTC finally define what’s a commodity, and 16 tokens just got the memo ⚖️ Britannica sues OpenAI for making up quotes and calling it...

Block & Order | The 10x Lawyer: How AI Is Reshaping Law feat. Zack Shapiro

Mar 17, 2026

In this insightful episode, Zack Shapiro, Founder of Raines LLP and recognized thought leader in AI and law, joins hosts Kyle and Moish for a revealing discussion on how artificial intelligence is transforming...

Block & Order Weekly Docket (March 16, 2026)

Mar 16, 2026

20 Million Down. 1 Million to Go. | Gemini Nano Banana 2 This week: 🏛️ SEC and CFTC ink historic joint crypto oversight deal 🤖 AI agents in court, on trial, and killing the billable hour ⚖️ Tornado Cash dev Roman...

Unrelated Business Taxable Income – How Tax Works

Mar 16, 2026

In episode 48 of How Tax Works, Matt Foreman discusses Unrelated Business Taxable Income (UBTI), which is what can happen when nonprofit entities earn income from their operations, investments, and other...

Block & Order | Decrypting Crypto Forensics feat. Mark DiMichael

Mar 13, 2026

In this episode of Block & Order, Kyle and Moish welcome Mark DiMichael, Partner at Citrin Cooperman in the Valuation and Forensic Services Group and founder of the firm’s Digital Assets practice, for a...

Block & Order Weekly Docket (Week of March 9, 2026)

Mar 09, 2026

Penguin on Penguin Violence | Google Gemini Nano Banana Pro 2 By: Moish Peltz AI copyright missed the cut at the Supreme Court, the SEC sent its token taxonomy framework to the White House, and New York legislators...

Employee vs. Independent Contractor: Understanding Worker Classification and Legal Risks – Employment Edge with Liz

Mar 05, 2026

Elizabeth Schlissel, Partner at Falcon Rappaport & Berkman, breaks down how to properly classify your workforce. Discover the real-world risks of simply labeling everyone an independent contractor to dodge payroll...

Block & Order Weekly Docket (March 2, 2026)

Mar 02, 2026

Game Over – Insert Coin | Gemini 3 Pro Nano Banana 2 By: Moish Peltz I hope all of my friends are safe in the middle east. This week brought a wave of regulatory action on stablecoins, a major courtroom loss for...

Substance Versus Form, Part II: The Step Transaction Doctrine – How Tax Works

Mar 02, 2026

In episode 47 of How Tax Works, Matt Foreman continues his discussion of substance versus form issues, focusing on the Step Transaction Doctrine, discussing the three tests and how they’re used and misused. Listen to...

Navigating AI in the Workplace: Efficiency, Risks, and Policies Employers Need – Employment Edge with Liz

Feb 26, 2026

Elizabeth Schlissel, Partner at Falcon Rappaport Berkman examines the benefits and risks of using AI in the workplace. Learn why employers need clear policies to protect confidential information and prevent inadvertent...

Block & Order Weekly Docket (February 23, 2026)

Feb 23, 2026

By: Moish Peltz I’m writing this as I’m settling in for a blizzard (Polymarket suggests 16-18″ in NYC, I’m taking the under because that’s just ridiculous) which will hopefully give me some time...

Substance Versus Form, Part I: The Economic Substance Doctrine – How Tax Works

Feb 16, 2026

In episode 46 of How Tax Works, Matt Foreman begins his discussion of substance versus form issues, beginning with the Economic Substance Doctrine, from its beginnings in case law to its codification in I.R.C. ?...

Block & Order Weekly Docket (February 15, 2026)

Feb 15, 2026

By: Moish Peltz This week I had the pleasant/unnerving surprise of going viral on X, a first for me at this scale. Wednesday afternoon, I read a Law360 article about Judge Rakoff’s ruling on AI privilege waiver and thought...

Unlimited PTO vs. Fixed Leave: What’s Best for Your Company? – Employment Edge with Liz

Feb 11, 2026

Elizabeth Schlissel. Partner and Chair of the Labor & Employment Practice Group at Falcon Rappaport & Berkman, explores the pros and cons of unlimited PTO policies and compares them with traditional leave...

Block & Order Weekly Docket (February 8, 2026)

Feb 08, 2026

“Crypto Hell” is Here. Gemini Nano Banana 3. This week delivered the first crypto bank charter of the Trump era, a Senate stuck in “crypto hell,” and a $44 billion exchange blunder that somehow fixed...

Block & Order | Inside Kraken: Navigating Crypto Law, Regulation & AI feat. Ben Gray

Feb 02, 2026

In this episode of Block & Order, Kyle and Moish welcome Ben Gray, Chief Legal Officer at Kraken, for a deep dive into the legal, regulatory, and technological challenges facing major crypto exchanges today. Ben...

Stock Sales Taxed as Asset Sales – How Tax Works

Feb 02, 2026

In episode 45 of How Tax Works, Matt Foreman discusses how to have stock sales taxed as asset sales by using F Reorganizations, selling wholly-owned subsidiaries, and elections under 336(e) and 338(h)(10). Listen to...

Block & Order Weekly Docket (February 1, 2026)

Feb 01, 2026

When the bots start networking without us, who’s watching the watchers? | Nano Banana 3 By: Moish Peltz Here are the top stories for the week of February 1, 2026: SEC & CFTC launch joint “Project Crypto”...

Prenatal Leave: Employer Requirements, Compliance Tips, and Best Practices – Employment Edge with Liz

Jan 27, 2026

Elizabeth Schlissel, Partner in the Labor & Employment Practice Group at Falcon Rappaport & Berkman LLP, explains what employers need to know about prenatal leave laws and policy compliance. From understanding...

Block & Order Weekly Docket (January 25, 2026)

Jan 25, 2026

Same winter, different vibes. Nano Banana Pro 3. Welcome to this week’s edition of Block & Order Weekly Docket. I hope everyone is staying warm and cozy with the snow. This week, states are aggressively asserting...

Block & Order Weekly Docket (January 20, 2026)

Jan 20, 2026

Prediction markets face a multi-front regulatory assault as state authorities challenge federal preemption claims. Nano Banana 3. This week brings critical developments across prediction markets, AI regulation, and...

Common Mistakes and Misconceptions Regarding Qualified Small Business Stock (QSBS) Under Section 1202 – How Tax Works

Jan 20, 2026

In episode 44 of How Tax Works, Matt Foreman discusses common mistakes, misconceptions, and missteps involving qualified small business stock (QSBS) under section 1202, including exclusion stacking, state issues, the...

Block & Order | Crypto is the Most Auditable Asset feat. Steven Baum

Jan 11, 2026

In this episode of Block & Order, Kyle and Moish are joined by Steven Baum, Managing Director at CBIZ and co-leader of its Digital Assets & Blockchain practice, to unpack crypto auditing and financial...

Block & Order Weekly Docket (January 11, 2026)

Jan 11, 2026

Neon deal on a rain-slick street: a digital sneaker atelier gets packed up and shipped to its next owner. Nano Banana Pro 3. Welcome to the first full Docket of 2026! Per Larry David, we are well past the “happy new...

Bonus Policies Explained: How Employers Can Avoid Costly Disputes – Employment Edge with Liz

Jan 09, 2026

Elizabeth Schlissel , Partner in the Labor & Employment Practice Group at Falcon Rappaport & Berkman LLP, discusses why clear, written bonus policies and agreements are essential for employers. Properly...

Allocations Under IRC 704(c) – How Tax Works

Jan 05, 2026

In episode 49 of How Tax Works, Matt Foreman discusses hobby losses, which are a significant and often underappreciated limitation on the ability to deduct losses based on the taxpayer’s profit motive. Listen to the...

Block & Order | Why Stablecoins Win with Carlo D’Angelo

Dec 22, 2025

In this episode, Kyle and Moish sit down with Carlo D’Angelo, defense attorney turned stablecoin consultant, to explore stablecoins and how the GENIUS Act is reshaping payments, banking, and U.S. financial...

Offers in Compromise (OIC) – How Tax Works

Dec 22, 2025

In episode 42 of How Tax Works, Matt Foreman discusses the often misunderstood Offer in Compromise process, focusing on what types of OICs are likely to get accepted and the different reasons to request one, as well as...

Block & Order | Building on Layer 1 with Jennie Levin: Algorand, Policy Shifts & Tokenization’s Future

Dec 16, 2025

In this episode, Kyle and Moish talk with Jennie Levin, the Chief Legal and Operating Officer of the Algorand Foundation, about the evolving regulatory climate that is reshaping tokenization, stablecoins, and...

Block & Order Weekly Docket (December 15, 2025)

Dec 15, 2025

Happy Hanukah Courtesy Nano Banana Pro This week: The SEC Pivot: Enforcement freezes and ICOs move toward CFTC jurisdiction. Institutional Rails: DTCC tokenization pilot and OCC bank charters. New York enacts AI...

Understanding Employee Classification: Essential Tips for Employers – Employment Edge with Liz

Dec 09, 2025

Elizabeth Schlissel, Partner in the Labor & Employment Practice Group at Falcon Rappaport & Berkman LLP, discusses how businesses should prioritize proper employee classification, whether you’re hiring or...

Payment Plans and Penalty Abatement – How Tax Works

Dec 08, 2025

In episode 41 of How Tax Works, Matt Foreman gives an overview of what taxpayers and their advisors should do and expect when they owe money and want to pay it off over time, while trying to lower the amount due...

Block & Order Weekly Docket (December 7, 2025)

Dec 07, 2025

Beeple Taking over Miami, Courtesy of Nano Banana Pro 3 Your weekly briefing on crypto, AI, and emerging technology legal developments. We’re moving to a Sunday publication schedule and have a couple amazing...

Block & Order Weekly Docket (November 29, 2025)

Nov 29, 2025

Courtesy Nano Banana Regulatory clarity meets litigation reality. This week, the crypto industry saw a utility token no-action letter olive branch from the SEC, but the courts were far less forgiving. A landmark ruling...

Protecting Your Business When Employees Leave – Employment Edge with Liz

Nov 25, 2025

In this episode of Employment Edge, Elizabeth Schlissel, Partner and Chair of the Labor & Employment Practice Group at Falcon Rappaport & Berkman LLP, explains why every employer should have solid...

What You Should Do If Your Audit Goes Poorly and You Need to Litigate? – How Tax Works

Nov 24, 2025

In episode 40 of How Tax Works, Matt Foreman continues his discussion of tax controversy, discussing appeals and litigation, focusing on timing, audit risk, and other related issues. Listen to the episode here: ...

Block & Order Docket (November 22, 2025)

Nov 22, 2025

Nano Banana Pro Welcome to this week’s edition of the Block & Order Docket. In this issue: Blockchain policy groups expands focus on State-level policy and pressure for more regulatory guidance with the...

AI in Workplace Complaints – Employment Edge with Liz

Nov 19, 2025

Welcome to Employment Edge with Liz! In this episode, Elizabeth Schlissel discusses an important and timely issue: the evolving nature of workplace complaints in the era of AI. Employment Edge with Liz is Falcon...

Block & Order Weekly Docket (November 15, 2025)

Nov 15, 2025

Courtesy of Nano Banana Gemini 2.5 Welcome to our first (!) edition of Block & Order Weekly Docket where we summarize the week’s legal news in digital assets, AI, and other emerging technologies. Some...

Block & Order | Reddit Sues Perplexity, Counter-Strike 2 Skins Market Crash, Kalshi v. NY, CZ Pardon & More

Nov 10, 2025

In this Election Day edition of Block and Order, Kyle Lawrence and Moish Peltz kick off with SEC Chair Atkins’ proposed “innovation exemption,” a sandbox-style framework meant to move crypto oversight from ad hoc...

What Should You Do If You Get Audited by the IRS (or State Revenue Agency)? – How Tax Works

Nov 10, 2025

In episode 39 of How Tax Works, Matt Foreman discusses what you should do if you get audited, including discussing the process of an audit, how to politely push back, and why you should never, ever ignore the audit....

Updates to Qualified Small Business Stock and R&E Expensing Under OBBBA – How Tax Works

Oct 27, 2025

In episode 38 of How Tax Works, Matt Foreman discusses the updates and modifications to Qualified Small Business Stock (IRC 1202) and R&E Expensing (IRC 174) Under OBBBA, plus a bonus discussion of how he thinks...

Block & Order | How Much Is That Token Worth? feat. Neil Thakur

Oct 16, 2025

In this episode of Block and Order, Kyle and Moish chat with valuation expert Neil Thakur of Teknos Associates to unpack the art—and science—of figuring out crypto value. Neil shares what it’s like helping...

If You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer? – How Tax Works

Oct 14, 2025

In episode 37 of How Tax Works, Matt Foreman discusses the various tax things you should consider when you win the lottery, right after you throw a party in the Whale Room of the American Museum of Natural History....

Grouping and Separate Activities Under Section 469 of the Internal Revenue Code – How Tax Works

Sep 29, 2025

In episode 36 of How Tax Works, Matt Foreman discusses grouping elections for the passive activity loss limitations, which are also generally applicable for sections 465 (at-risk limitations), 199A (qualified business...

The Surveillance State: Judge Wang’s AI Order Is a Carpenter Trap

Sep 29, 2025

By: Christopher D. Warren Moral Machine Setlist The Police’s “Every Breath You Take” is the perfect anthem for the theme here. Surveillance that feels routine is still surveillance. When courts turn temporary chats into...

The Installment Method Under Section 453 of Internal Revenue Code – How Tax Works

Sep 15, 2025

In episode 35 of How Tax Works, Matt Foreman discusses sales where payment is over a number of years, with additional discussions of interest payments due to large notes and interaction with 1031 exchanges Listen to...

Block & Order | SEC/CFTC Turf Wars, Tokenized Stocks, the $1.5B Anthropic AI Lawsuit and More!

Sep 12, 2025

Kyle Lawrence and Moish Peltz kick off this episode of Block & Order with a look at the growing rivalry between the SEC and CFTC, and what their latest moves could mean for the crypto industry and everyone building...

Moral Machine – AI Data Privacy, Data Security, Compliance & Shadow AI

Sep 05, 2025

By Christopher D. Warren Zero Data Retention? AI Privacy, Compliance & Shadow AI with Cathy Miron, CEO of eSilo What really happens to client data when you use tools like ChatGPT—especially if you click “delete” or...

Can AI Replace Tax Lawyers? (Part II) – How Tax Works

Sep 02, 2025

In episode 34 of How Tax Works, Matt Foreman continues his evaluation of human and AI answers to a less straightforward tax question, seeking to (hopefully) answer the question of whether AI can replace or augment tax...

Can AI Replace Tax Lawyers? (Part I) – How Tax Works

Sep 02, 2025

In episode 33 of How Tax Works, Matt Foreman evaluates human and AI answers to a straightforward tax question, seeking to (somewhat) answer the question of whether AI can replace or augment tax lawyers. The handout for...

The ChatGPT Panopticon: Black Mirror Meets Rule 1.6

Sep 01, 2025

By: Christopher D. Warren Rockwell was wrong: it’s not just a feeling. When you use public ChatGPT for client work, somebody really is watching. And keeping receipts. In 1984, ‘somebody’s watching me’ was paranoia. In...

Winter Is Coming to the Profession: Harvey Goes to Law School

Aug 29, 2025

By: Christopher D. Warren Moral Machine Setlist This posts song writes itself: Dun dun… dun dun DUN dun… Winter isn’t coming — it’s already here. And this time, it’s armed with Harvey and a syllabus. Harvey...

The ‘Reasonable Degree’ Loophole: Why AI Competence Can’t Be Optional

Aug 26, 2025

by: Christopher D. Warren Moral Machine Setlist While the Bar debates what “reasonable” even means, shadow AI is already running the show underground. At least the soundtrack is clear: Bob Dylan — Subterranean Homesick...

Guardrails Without Governance: Why Minimum Compliance is Maximum Risk

Aug 26, 2025

By Christopher D. Warren Moral Machine Set List Associates drowning in work, partners crushed by deadlines, everyone reaching for the nearest tool—authorized or not. When Rick v. Morty hits the federal docket, that’s not...

When Ethics Opinions Play Catch-Up: A Critique of NYC Bar Formal Opinion 2024-5 on Generative AI

Aug 26, 2025

by: Christopher D. Warren Moral Machine Setlist That’s all from the Moral Machine. Because even lawyers arguing with robots need a playlist, here is once in a lifetime by the talking heads. The NYC Bar issued its...

Block & Order | Project Crypto, SEC vs Ripple Aftermath, Nathaniel Chastain Freed and AI Age Detection

Aug 22, 2025

We’re back! Hosts Kyle Lawrence and Moish Peltz break down the SEC’s bold Project Crypto speech and what it means for U.S. blockchain leadership, examine the surprising end of the SEC vs. Ripple case, and...

How I Think the ESPN and NFL Deal is Structured – How Tax Works

Aug 18, 2025

In episode 32 of How Tax Works, Matt Foreman discusses the tax structure of the recently announced deal where the NFL is exchanging NFL Network and Redzone for a 10% equity stake in ESPN. Listen to the episode here:...

Real Estate Investors and the Passive Activity Loss Rules under IRC 469 – How Tax Works

Aug 04, 2025

In Episode 31 of How Tax Works, Matt Foreman revisits the passive activity loss limitation rules that he discussed in Episode 13—but from the view of real estate investors. The episode focuses on the additional rules...

Famous and Important Tax Cases: Part II – How Tax Works

Jul 21, 2025

In episode 30 of How Tax Works, Matt Foreman continues his discussion of important and relevant tax cases, discussing gambling losses, whether something is a gift, whether an asset is inventory or a capital asset, and...

Block & Order | Bitcoin Breaks Records, Lummis Crypto Tax Bill, Robinhood Stock Tokens, and Tornado Cash

Jul 18, 2025

Kyle Lawrence and Moish Peltz kick off this episode of Block and Order by discussing Bitcoin’s historic run to new highs and the persistent “it’s too expensive” sentiment. They also tackle Robinhood’s...

Famous and Important Tax Cases: Part I – How Tax Works

Jul 07, 2025

In episode 29 of How Tax Works, Matt Foreman discusses important and relevant tax cases, noting that there might be a patriotic duty to pay your taxes due, the power of substance versus form arguments, and how hedges...

Block & Order | Securing the Future: Bitcoin Custody, Regulation, and DeFi Innovation feat. Bill Barhydt

Jul 03, 2025

In this episode of Block & Order, hosts Kyle and Moish sit down with Bill Barhydt, CEO of Abra, for a wide-ranging conversation about the future of crypto. They dive into how individuals and companies are thinking...

Family Offices – How Tax Works

Jun 23, 2025

In Episode 28 of How Tax Works, Matt Foreman discusses Family Offices, focusing on purpose, structure, and why they’re the perfect solution for booking a family vacation to Monaco. Listen to the episode here: ...

Block & Order | Policy in Progress feat. Solana Policy Institute’s Kristin Smith

Jun 20, 2025

In this episode of Block & Order, hosts Kyle and Moish sit down with Kristin Smith, president of the Solana Policy Institute, to talk about what’s really happening with crypto policy in Washington, D.C. Kristen...

Block & Order | Wealth, Wisdom & Web3: Estate Planning for the Bitcoin Generation feat. Matt McClintock

Jun 18, 2025

In this episode of Block and Order, hosts Kyle and Moish chat with Matt McClintock, founder of Bespoke Group, about estate planning, wealth preservation, and asset protection in the world of Bitcoin and digital assets....

Block & Order | Bitcoin 2025, Coinbase, Ripple, Punks IP, PumpFun, MicroStrategy, Trump Crypto + More!

Jun 13, 2025

In this episode of Block and Order, hosts Kyle and Moish dive into their experience at the massive Bitcoin 2025 conference in Las Vegas and break down the latest shakeups in the crypto legal world. They unpack major...

F Reorgs Redux – How Tax Works

Jun 09, 2025

In episode 27 of How Tax Works, Matt Foreman discusses what to do when you’ve made a S election and might have some remorse, need to restructure, or need to sell part of the business. Listen to the episode here: ...

Block & Order | Bankrupt Crypto Organizations feat. Kara Bruce, Chris Odinet, & Andrea Tosato

Jun 06, 2025

In this episode of Block and Order, hosts Kyle and Moish chat with professors Kara Bruce, Chris Odinet, and Andrea Tosato about how bankruptcy law fits into the world of crypto and DAOs. They break down the unique...

ABCs of A, B, and C Reorganizations – How Tax Works

May 27, 2025

In episode 26 of How Tax Works, Matt Foreman discusses how to ensure mergers and acquisitions are tax-free, why it’s not always best to squeeze into tax-free status, general requirements, and common issues. Listen to...

Block & Order | Crypto Market Structure Bill, New Hampshire, App Store, CryptoPunk Whale, Peaky Binders + More!

May 19, 2025

In this episode of Block and Order, hosts Kyle Lawrence and Moish Peltz break down major developments in the crypto space, including a proposed bill that could shift regulatory oversight from the SEC to the CFTC, New...

Partnership Divisions – How Tax Works

May 12, 2025

In Episode 25 of How Tax Works, Matt Foreman discusses the tax implications of dividing partnerships, redeeming partners, and dealing with partnership debt. Listen to the episode here: Follow us on Bluesky:...

The Brand Revival Playbook: Inside Global Retail with Jeff Streader

May 07, 2025

In this episode of Helping You Soar: A Sort of Legal Podcast, host Jeff Berkman Jeffrey W. Berkman, Esq., LL.M. welcomes Jeff Streader, founder of Go Global Retail, for a deep dive into the art and strategy of brand...

Block & Order | Onchain and On Message: PR and Communications in the Crypto Industry feat. Kelley Weaver

May 02, 2025

On this episode of Block and Order, Kyle Lawrence and Moish Peltz chat with Kelley Weaver, the CEO of Melrose PR, about all things crypto, PR, and how the media landscape is shifting. Kelley talks about how she got...

Divisive Reorganizations – How Tax Works

Apr 28, 2025

In Episode 24 of How Tax Works, Matt Foreman discusses how to divide two businesses into separate entities, focusing on the legal requirements and best practices. Listen to the episode here: Follow us on Bluesky:...

Block & Order | Digital Chamber, Deel, NFTs, BitMEX + More!

Apr 18, 2025

In this episode of Block and Order, Kyle Lawrence and Moish Peltz share their takeaways from a whirlwind trip to Washington D.C. for the Digital Chamber Blockchain Summit. They talk about the growing bipartisan push to...

What the F is an F Reorg? – How Tax Works

Apr 14, 2025

In Episode 23 of How Tax Works, Matt Foreman discusses the five W’s of F Reorgs: Who needs one, What they do (and don’t do), When they’re necessary, Where the foot faults lie, and Why you need to be careful when...

Block & Order | Crypto Mavericks: Secrets for Traders & Aspiring Crypto Founders feat. Zeneca

Apr 02, 2025

In this episode of Block and Order, Kyle and Moish sit down with Zeneca for a fun and insightful chat about the wild world of NFTs and crypto. Zeneca opens up about his journey from poker tables to becoming a go-to...

Golden Parachutes – How Tax Works

Mar 31, 2025

In Episode 22 of How Tax Works, Matt Foreman discusses Golden Parachutes under section 280G, which may sound like a fun thing to have, but they likely result in the highest effective income tax rates. Listen to the episode...

Why Foreign Persons Probably Shouldn’t Own LLCs – How Tax Works

Mar 17, 2025

In Episode 21 of How Tax Works, Matt Foreman discusses why foreign persons almost certainly shouldn’t own LLCs, a surprisingly common issue. Listen to the episode here: Follow us on Bluesky:...

Block & Order | Memecoins, Crypto Reserve, LIBRA, Token Taxonomy, Bybit, + More!

Mar 14, 2025

In this episode of Block and Order, hosts Kyle Lawrence and Moish Peltz break down the latest shake-ups in crypto law. They unpack the SEC’s decision to classify memecoins as non-securities and what that could mean...

Block & Order | Cross-Border Crypto: The Industry on a Global Scale feat. Yitzy Hammer & Yarden Noy

Mar 06, 2025

In this episode of Block and Order, hosts Kyle and Moish sit down with Yitzy Hammer and Yarden Noy, partners at DLT Law, for a deep dive into the fast-changing world of blockchain law. They break down how shifting U.S....

Why, for Tax Reasons, You Should Buy a Professional Sports Team – How Tax Works

Mar 03, 2025

In Episode 20 of How Tax Works, Matt Foreman discusses the pros and cons of buying a professional sports team from a tax perspective. Listen for a discussion of depreciation, amortization, and business expenses galore....

Block & Order | SEC Priorities, Pumps & Dumps, Pump.Fun, NFT Act, CFPB-RIP, ElizaOS + More

Feb 19, 2025

In this episode of Block and Order, Kyle Lawrence and Moish Peltz dive into the legal drama surrounding President Trump’s memecoin and other crypto-focused executive orders. They also explore DeepSeek AI’s effect...

Qualified Small Business Stock (IRC 1202): Part III – How Tax Works

Feb 17, 2025

In Episode 19 of How Tax Works, Matt Foreman concludes his discussion of Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code. He discusses possible ways to increase the QSBS...

$TRUMP, Crypto Stockpile, SAB 121, DeepSeek, Tornado Cash + More

Feb 03, 2025

In this episode of Block and Order, Kyle Lawrence and Moish Peltz dive into the legal drama surrounding President Trump’s memecoin and other crypto-focused executive orders. They also explore DeepSeek AI’s effect...

Qualified Small Business Stock (IRC 1202): Part II – How Tax Works

Feb 03, 2025

In Episode 18 of How Tax Works, Matt Foreman continues his discussion of Qualified Small Business Stock (QSBS), section 1202 of the Internal Revenue Code. In this episode, he discusses the original issuance...

Block & Order | CyberKongz, Coinbase, AI Tokens, Broker Rule, CFBP + More

Jan 30, 2025

Hosts Kyle Lawrence and Moish Peltz take a closer look at the CyberKongz legal team’s response to the SEC’s claims about unregistered securities and broker-dealer violations. They explain why CyberKongsz’ NFTs...

Block & Order Docket (December 22, 2025)

Jan 22, 2025

The CryptoPunks Checking out a Chromie Squiggle in the MoMA / Nano Banana Pro This week sees the proposal of a bipartisan tax framework that finally addresses the “phantom income” of staking....

Qualified Small Business Stock (IRC 1202): Part I – How Tax Works

Jan 21, 2025

In Episode 17 of How Tax Works, Matt Foreman talks about Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code. In this episode, he discusses how (and whether) income is excluded,...

Block & Order | Ups and DAOns of DAOs with Gabriel Shapiro

Jan 09, 2025

In this episode of Block and Order, hosts Moish and Kyle sit down with Gabriel Shapiro, CEO and founder of MetaLeX and former General Counsel of Delphi Labs, to explore the intricacies of structuring DAOs within...

Questions People Ask Tax Lawyers at Weddings – How Tax Works

Jan 06, 2025

In episode 16 of How Tax Works, Matt Foreman talks about how to lower your taxes and why your accountant probably shouldn’t let you deduct your Bugatti, as well as answering a question from Ken Falcon, Managing...

Block & Order | Hailey Welch’s $HAWK Coin, Pump.fun, OpenAI’s o1 Model, Coinbase, Fake Enron, + More

Dec 24, 2024

Hosts Kyle Lawrence and Moish Peltz discuss a recent case where Samuels filed a lawsuit against Lido DAO, accusing its staking services of being an unregistered securities offering, and the court’s decision to...

Block & Order | Creators Take Control: Professor Ed Lee on the Evolving Digital Asset Market

Dec 18, 2024

In this episode of Block and Order hosts Kyle Lawrence and Moish Peltz are joined by Professor Ed Lee from Santa Clara Law to discuss the intersection of legal issues with NFTs and intellectual property (IP) in the...

Tax Issues with Divorce – How Tax Works

Dec 16, 2024

In episode 15 of How Tax Works, Matt Foreman discusses tax issues with divorce, from transfer between spouses, to splitting up businesses and the need for detailed documents to avoid problems. This episode is for...

At Risk Limitations under IRC 465 – How Tax Works

Dec 09, 2024

In episode 14 of How Tax Works, Matt Foreman discusses another signature change from the Tax Reform Act of 1986, section 465, which often prevents deductions from activities where the owner does not have capital...

Passive Activity Losses and Credit Limitations under IRC 469 – How Tax Works

Nov 25, 2024

In episode 13 of How Tax Works, Matt Foreman discusses one of the signature changes from the Tax Reform Act of 1986, section 469, which often prevents passive losses from being used to offset income in from other...

Block & Order | Hester Peirce Recap, 2024 Elections & Crypto, Strategic Bitcoin Reserve, B+O Wishlist + More

Nov 22, 2024

In this episode of Block and Order, hosts Kyle Lawrence and Moish Peltz recap their insightful interview with SEC Commissioner Hester Peirce, and discuss the political influence of the crypto industry following the...

Self-employment Tax on Partners, Net Investment Income Tax, and Soroban Capital Partners LP v. Comm’r (Part II) – How Tax Works

Nov 12, 2024

In this episode of How Tax Works, host Matt Foreman continues his discussion of self-employment taxes, the ongoing tax saga of a hedge fund’s partners trying to convince the IRS that they are “limited partners, as...

Block & Order | Embracing Innovation: SEC Commissioner Hester Peirce on Crypto Regulation

Nov 06, 2024

Welcome to Block and Order Season 2! In today’s episode of Block and Order, hosts Kyle Lawrence and Moish Peltz sit down for an incredible discussion with a very important special guest… SEC Commissioner...

Self-employment Tax on Partners, Net Investment Income Tax, and Soroban Capital Partners LP v. Comm’r (Part I) – How Tax Works

Oct 28, 2024

In this episode of How Tax Works, host Matt Foreman discusses self-employment taxes, the ongoing tax saga of a hedge fund’s partners trying to convince the IRS that they are “limited partners, as such”, and the...

Block & Order | OpenAI For-Profit, IMF El Salvador, FBI Investigations, Crypto.com, Ripple Ruling, and More

Oct 22, 2024

In this episode of “Block and Order,” hosts Kyle Lawrence and Moish Peltz delve into El Salvador’s experiment of adopting Bitcoin as a legal tender and the ongoing legal battles involving the SEC and...

Tax Consequences of Forming, Selling, and Dissolving Partnerships and Disregarded Entities (Rev. Ruls. 99-5 and 99-6) – How Tax Works

Oct 15, 2024

In this episode of How Tax Works, host Matt Foreman discusses the tax consequences of going from a disregarded entity to a partnership (Rev. Rul. 99-5) and from a partnership to a disregarded entity (Rev. Rul. 99-6). ...

Various State and Local Income Tax Issues – How Tax Works

Sep 30, 2024

In this episode of How Tax Works, host Matt Foreman discusses a variety of state and local income tax issues that commonly come up during sales/purchases, raising capital, and the general operation of a business that...

Block & Order | Telegram Founder Arrested, OpenSea’s Wells Notice, AI Music Streaming Fraud, and More

Sep 20, 2024

Block & Order hosts Kyle Lawrence and Moish Peltz dive into the shutdown of Friend.tech, the arrest of Telegram founder Pavel Durov, and an intriguing case of music streaming fraud using AI. They also discuss...

Convertible Debt and SAFEs – How Tax Works

Sep 16, 2024

In this episode of How Tax Works, host Matt Foreman discusses the tax consequences of Convertible Debt and Simple Agreements for Future Equity (SAFE). From explaining what it means to use Convertible Debt and SAFEs,...

Profits Interests, Promotes, and How to Structure Equity-based Compensation – How Tax Works

Sep 03, 2024

In a quasi-continuation of episode 6 of How Tax Works, host Matt Foreman discusses the most misunderstood and misapplied form of equity grants: Profits Interests. This episode is for anyone who wants to better...

Navigating Crypto Taxes with Matthew Foreman of How Tax Works

Aug 30, 2024

Today we’re diving into the intricate world of cryptocurrency tax with our guest, tax expert Matthew Foreman, Partner and co-chair of Falcon Rappaport & Berkman’s Taxation Practice Group. We explore...

Equity-based Compensation and 83(b) Elections – How Tax Works

Aug 19, 2024

In this episode of How Tax Works, host Matt Foreman discusses the tax consequences of equity compensation, including stock options (ISOs and NSOs), Stock Appreciation Rights and Phantom Stock, Restricted Stock Units,...

Block & Order | The Howey Test: How I Learned to Stop Worrying & Love the SEC (feat. Jonathan Mann & Brian Frye)

Aug 13, 2024

This week, Block and Order hosts Kyle Lawrence and Moish Peltz were joined by special guests Jonathan Mann and Brian Frye to discuss suing the SEC and the SEC’s expanding role in regulating the NFT and art...

Ordinary & Necessary Business Expenses: Examples and What Not to Do – How Tax Works

Aug 05, 2024

In a continuation of episode 4, this episode of How Tax Works, host Matt Foreman gives examples of what you can deduct as a business expense, including home office deduction, family trips to the Pumpkin Patch, hiring...

Turning Scrap Metal into Business and Personal Success: A Talk with George Adams

Jul 22, 2024

In this enlightening episode of Helping You Soar: A (Sort of) Legal Podcast, host Jeffrey W. Berkman, Esq. LL.M. welcomes George Adams, the CEO and president of SA Recycling and the acclaimed author of “Create...

Ordinary & Necessary Business Expenses: IRC 162 and 212 – How Tax Works

Jul 22, 2024

In this episode of How Tax Works, host Matt Foreman discusses what you can deduct as business expenses, giving an overview of the law, regulations, and case law, as well as practical commentary based on his...

Block & Order | Polymarket Predictions, Pump.fun Memecoins, Celsius, SEC Updates, and OpenAI Whistleblowers

Jul 19, 2024

Hosts Kyle Lawrence and Moish Peltz kick off this episode with a look at Polymarket, a prediction market that’s making waves by forecasting political events and other topics. They also discuss Pump.fun and...

Block & Order | AssangeDAO, Chevron Overturned, NBA Top Shot Settlement, Circle’s EMI License, and More

Jul 10, 2024

Today’s episode includes the story of AssangeDAO, a collective that raised a staggering 17,422 ETH ($59.5 million) to support Julian Assange’s legal defense, culminating in his release. Kyle and Moish also...

Residency – How Tax Works

Jul 08, 2024

In this episode of How Tax Works, host Matt Foreman discusses state residency rules to determine where an individual is a resident for income tax purposes. Focusing on New York’s rules, Matt will discuss rules for...

Sales and Use Tax – How Tax Works

Jun 24, 2024

In the second episode of How Tax Works, host Matt Foreman discusses Sales and Use Taxes. Matt will define sales taxes and use taxes; describe the common and disparate features between states; what to do if you need...

Block & Order | PleasrDAO Sues Martin Shkreli, Musk Withdraws Lawsuit Against OpenAI, SEC and the Debt Box Case

Jun 21, 2024

Welcome to Episode 15 of Block and Order! In this episode, we kick things off with Pharma Bro Martin Shkreli facing a lawsuit from PleasrDAO over allegedly copying and sharing the one-of-a-kind Wu-Tang Clan album...

Entity Selection – How Tax Works

Jun 10, 2024

Welcome to the first episode of How Tax Works. Host Matt Foreman discusses what is likely the most important decision that a business owner can make: Entity Selection. Matt will discuss many of the tax and non-tax factors,...

Block & Order | Blockchain is Getting Political, MEV, Uniswap’s Wells Notice Response, and More

Jun 04, 2024

Kyle and Moish explore the first crypto market structure bill to get approval, Uniswap’s response to the SEC’s Wells Notice, and a story about two brothers facing charges of stealing $25 Million in Ethereum...

Block & Order | CZ Sentencing, Avi Eisenberg, MetaMask v. SEC, Samourai Wallet, Moonbirds, SBF & Hong Kong

May 09, 2024

In this week’s episode, Kyle & Moish discuss CZ’s sentencing, Avi Eisenberg, MetaMask suing the SEC, Samourai Wallet, Moonbirds, SBF & Hong Kong’s proposal for self regulation in the crypto and DeFi...

Block & Order | Justin Wales: Being a “crypto” lawyer, blockchain’s legal landscape, and navigating the future

May 03, 2024

In today’s episode, Justin Wales, Head of Legal for the Americas at Crypto.com, joins Moish & Kyle to discuss Justin’s new book “The Crypto Legal Handbook: A Guide to the Laws of Crypto, Web3, and the...

Block & Order | Uniswap SEC Notice, BTC Halving, SBF Sentence, BTC Ordinals, Avi Eisenberg & Tokenized Assets

Apr 13, 2024

In this episode of Block and Order, we dive deep into the Wells Notice received by Uniswap Labs, the Bitcoin Halving event, Sam Bankman-Fried’s 25-year sentencing, and Bitcoin Ordinals. Additionally, we discuss Avi...

Block & Order | Meme Coin Meta, MetaBirkins, DUNA, SEC & Prometheum, Coinbase Lawsuit, & NFT IP Laws

Mar 29, 2024

Join hosts Kyle Lawrence and Moish Peltz in the latest episode of Block & Order as they unpack the legal intricacies happening in the world of Blockchain. In this episode the guys discuss the current meme coin...

Block & Order | Bitcoin Rallies, Musk Sues OpenAI, Magic Eden Launches ETH Marketplace, Satoshi Emails Leaked

Mar 07, 2024

Join hosts Kyle Lawrence and Moish Peltz in the latest episode of Block & Order as they unpack the legal intricacies from the Bitcoin & Crypto Rally to the lawsuit Elon Musk filed against OpenAI, Sam Altman and...

A Million Cookie Boxes Annually: Lessons Business Owners Can Learn from Non-Profits with Girl Scouts of Suffolk County CEO Tammy Severino

Mar 06, 2024

In this episode of Helping You Soar: A (Sort of) Legal Podcast, host Jeffrey W. Berkman, Esq., LL.M. delves into the world of nonprofit success and the inspirational story of Tammy Severino, President & CEO of the...