VLM Volume 8 Issue 2 by Vegas Legal Magazine

Judge Ellie Roohani Meet the Incumbent Nadia Wood Meet the Candidate

Richard Scotti Longtime Nevadan brings decades of experience as lawyer, business owner and judge to Secretary of State campaign

Being a Health Professional vs. a Healthy Professional Cryptocurrency Taxation

Volume 8 Issue 2

www.VegasLegalMagazine.com

EDITOR IN CHIEF PRESTON P. REZAEE, ESQ.

ADVERTISING INFO@VEGASLEGALMAGAZINE.COM CALL 702-222-3476

PUBLISHER TYLER MORGAN, ESQ.

CONTRIBUTORS NEDDA GHANDI, ESQ. MARK FIERRO VALERIE MILLER MARK MARTIAK DONOVAN THIESSEN, CPA DON LOGAY MYRON MARTIN ANDREW CASH, M.D. DAVID DENK

DIRECTOR OF OPERATIONS JEFFRY COLLINS MARKETING DIANA COLLINS CREATIVE DIRECTOR BRANDON PIERCE

RICHARD SCOTTI

DOMESTIC ABUSE & DIVORCE

CRYPTOCURRENCY TAXATION

HEALTHY PROFESSIONAL VS HEALTH PROFESSIONAL

LETTER FROM

THE EDITOR

It’s hard to believe, but 2022 is already here. With the new year comes the elections. I don’t simply mean “the midterms,” which are endlessly discussed in the media. No doubt that picking our governor, senator and congressional representatives is vital to Nevada and to the country. But, so often the voters neglect to study up on the “down-ballot races.” Those are the school board races, along with those races for the university (NSHE) Board of Regents and judgeships. What happens at the local level impacts our lives just as much – if not more – than the high-profile elections. We have seen this in the battle over the Nevada System of Higher Educations’ proposed student-COVID 19 vaccine mandate. Featured in this issue of Vegas Legal Magazine is a story detailing the on-again, off-again vaccine mandate supported by most of our regents. These NSHE regents are the people that Nevadans get to vote for, on a very local level. Judgeships are another vitally important piece of our society. We need to know who we are electing, and not just “skip over” candidates we “didn’t have time” to research. Also in this issue, Vegas Legal looks at Judge Ellie Roohani in our “Meet the Incumbent” section. Then, read up on Nadia Wood in our “Meet the Candidate” section. On that note, this issue’s cover features a former judge, Richard Scotti. Nicknamed the “constitutional judge,” Scotti hopes to uphold the constitutional for all Nevadans if elected as secretary of state. While reading Vegas Legal, also please don’t miss a very timely piece on the IRS oversight of cryptocurrency. As more of us buy and sell Bitcoin and the like, realize that this is a digital asset. Be prepared as tax time rolls around to answer questions on your tax return. Wishing all our readers a happy and prosperous 2022! And, don’t forget to do your homework before casting your vote. All Nevadans are counting on you!

- Preston P. Rezaee, Esq.

VEGASLEGALMAGAZINE.COM | 5

LETTER FROM

THE PUBLISHER

All politics is local. Or, at least that’s what they say. But as the eyes of America look to Washington, D.C. – and gaze globally, we might miss what is happening right here in Nevada. Yes, a decent number of decisions are made in D.C. And, we are well aware that worldwide events do affect us in the Silver State. Regardless, it’s important not to lose focus on what we can control at a local level. Here at Vegas Legal Magazine, we try to make that task easier for our readers. Many Nevadans worry about election integrity, for example. To that end, former judge Richard Scotti is running for Nevada secretary of state as a Republican. Scotti is a “constitutional” judge in the strongest sense of the word. He is definitely worthy of consideration for the office charged with making sure we have fair and secure elections. Get to know him better in our Vegas Legal cover story. We also look at a sitting judge, Ellie Roohani, and a challenger --- Nadia Wood. While reading this issue of Vegas Legal Magazine, keep on top of the latest news involving cryptocurrency. Did you recently buy some Bitcoins at a vending machine in a local gas station? If your answer is “yes,” be sure to let the Internal Revenue Service know on your next tax return. The IRS is ramping up now for future enforcement. Going back to what’s important to us locally, don’t miss Vegas Legal’s examination of the on-again-off-again student COVID-19-vaccine mandate for Nevada’s public college students. These stories, and a lot more, await readers in the many pages of our magazine. We hope you enjoy reading our publication as much as we enjoy bringing it to you! - Tyler J. Morgan, Esq.

VEGASLEGALMAGAZINE.COM | 7

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“The safety of the people shall be the highest law.” – Marcus Tullius Cicero

DOMESTIC ABUSE AND DIVORCE

HOW DOMESTIC ABUSE IMPACTS DIVORCE PROCEEDINGS IN NEVADA Writtten By Nedda Ghandi, Esq.

s a family law attorney, there are no cases that are more heart breaking than those that involve domestic abuse. The challenges in handling these cases are significant and often require an attorney to be more readily available to their client than in other matters. What is Domestic Abuse? Domestic abuse is violence that occurs between partners or household members. It is often a pattern that develops and continues over time but can also include random incidents. It can take many forms, and is often nuanced. Some examples include:

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• • • • •

Sexual abuse and coercion: physically forcing, threatening or manipulating the victim to engage in sexual contact or activity without consent. Physical Abuse: physical violence, assault or battery. Verbal and emotional abuse: belittling, degrading or undermining the victim’s self-worth; using manipulation or mind games to reduce self-esteem. Economic abuse: Restricting the victim’s access to financial resources, rendering the victim financially dependent on the perpetrator; controlling a person through economic deprivation or limitations. Coercive control: Engaging in a pattern of oppressive behavior to control the victim, including stalking, monitoring or isolating him or her.

How Prevalent is Domestic Abuse? According to the national statistics, more than 10 million women and men suffer from some kind of domestic violence in a year. More than 1 in 4 women and more than 1 in 10 men have experienced sexual violence, physical violence, or stalking by an intimate partner and reported significant shortor long-term impacts, such as post-traumatic stress disorder symptoms and injury. According to the Nevada statistics from the National Domestic Violence Hotline: • 43.8% of Nevada women and 32.8% of Nevada men experience intimate partner physical violence, intimate partner sexual violence and/or intimate partner stalking in their lifetimes. • For many years, Nevada consistently ranked 1st in the nation for domestic violence fatalities. • In 2017, Nevada ranked 4th in the rate of femicide with 56% of these femicides were committed by intimate partners. • In 2019, Nevada domestic violence programs served 37,669 survivors. According to the Center for Judicial Excellence between 2008 to 2021, 819 children in the United States were murdered by a parent, stepparent or other caregiver during family-law matters that ended in the homicide of a child. Nearly 30 million children in the United States will be exposed to family violence by the time they turn 17. Exposure includes a child witnessing a parent physically harming the other parent, observing a parent’s injuries after the fact or overhearing verbal abuse directed at a parent. Can Domestic Violence Be Grounds for Divorce in Nevada? Nevada is a “No-Fault” state. This means that the party seeking a divorce does not need to show any type of bad behavior on part of the other party to file for a divorce. A mere claim that there are “irreconcilable differences” to the extent that the marriage cannot be saved is enough to file for a divorce. However, the existence of “domestic violence” allegations may impact the rights of the parties during the divorce proceedings.

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What Impact Does Domestic Violence Have on • Divorce Proceedings in Nevada? Due to the fact that Nevada is a “no-fault” state, the issue of domestic violence will not play a significant role in obtaining a divorce judgment or in the division of assets (unless the abuse involved • damage to community property). However, the impact of domestic violence is significant on the physical and emotional well-being of any person and any children involved. Therefore, courts take • charges of domestic violence very seriously. In handling a divorce matter that involves domestic abuse, a practicing attorney will want to keep the following issues at the forefront: •

Protective Orders: In Nevada, the victim of domestic violence can file for an “Order for Protection Against Domestic Violence.” The applicable provisions are found at NRS 33.017 et seq. the Supreme Court of Nevada has basic forms in multiple languages available in its online Self-Help Center for obtaining an “Order for Protection Against Domestic Violence.” The victim may ask for a temporary • or extended Protective Order. These orders majorly most often include two types of relief:

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Stay-away orders: Orders no contact with the victim in any manner or limitations from being within a certain distance from the victim at home, at work, or at any other place the victim is known to visit often. No contact/Limited contact with children: Orders the abuser to not contact or have limited/supervised contact with the children. Child Custody: If there is a consistent and provable behavior showing domestic violence, then the abuser is less likely to get child custody. If extreme allegations of domestic violence are proven, some judges may order a complete prohibition on visitation, supervised visitation, or visitation only in public places, and may prohibit overnight visitation. If it is proven that being a witness to domestic violence or being close to the abuser negatively impacts the child’s well-being, the court may consider domestic violence as a prominent factor in determining custody rights. Waste and Alimony: While Nevada is a ‘no-fault” state, if it can be established that the abuser’s behavior cause damage to

community property, a claim of waste may be Other Considerations in Handling a Divorce made that may impact property division for the Involving Allegations of Domestic Violence victim’s benefit. Additionally, in determining • Evidence to Prove Allegations: Mere the amount of alimony, the court may look at allegations without any evidence will the relevant allegations of domestic violence generally not help the victim. The existence to determine whether the domestic violence of legitimate and admissible proof which includes aspects related to economic or financial shows what kind of abuse was done and abuse or abuse that impacts earning capacity how it impacted the victim either physically, and the courts may grant higher alimony. mentally, emotionally, or economically will have a greater impact upon the case. Therefore, it is always recommended to the victims to preserve all evidence and proof they have related to their domestic violence claim. • Kind & Level of Domestic Abuse: The kind and level of domestic abuse are important criteria judges look at while deciding issues like child custody. Further, the duration or the consistency of the domestic abuse is also considered by the courts. • Be Patient and Compassionate: It takes incredible bravery to break the cycle of abuse by pursuing a divorce. Attorneys handling such matters must be patient and understanding of the impacts that abuse has on the parties involved. It is a delicate balance to be both sensitive to where your client is at emotionally and to be an advocate for your client in this situation. VEGASLEGALMAGAZINE.COM | 15

•

Some clients may want to be aggressive and fully disclose what has happened. Others may not be ready to disclose anything to the public. In working with your client, it is critical to recognize that the client needs to direct and consent to all aspects of any disclosures of allegations of abuse. Whatever their choice, attorneys should respect it and simply advise their client that you will support them in every step of the process. Be Aware of Resources: In handling any case involving allegations of domestic violence, always be prepared to provide your client with resources that they can choose to utilize when and if they choose to do so. Advocates for victims of domestic violence are ready to help with resources that include law enforcement, medical assistance, mental health counselors, job training and assistance, shelter and food resources, child protective services, day care, etc. Nevada resources include the Nevada Coalition to End Domestic and Sexual Violence (NCEDSV), Crisis Support Services of Nevada, the Las Vegas SafeNest Domestic Violence Hotline, and the National Domestic Violence Hotline.

Domestic violence may lead to different civil and criminal charges against the perpetrator, including charges for assault and battery. When these charges either form part of a divorce proceeding or are grounds for such divorce proceedings, then the rights of the parties to the proceeding may be impacted. Helping any client in such circumstances find the right family law attorney is a critical first step. Nedda Ghandi, Esq., is the founding partner of Ghandi Deeter Blackham Law Offices. A Nevada native, Ghandi is a graduate of the University of Nevada, Las Vegas William S. Boyd School of Law and has practiced law in Las Vegas for 9 years. Ghandi has written numerous articles for publications concerning interesting developments in the law, and has been selected as a member of Nevada’s Legal Elite and as a Super Lawyer every year since 2013. Ghandi Deeter Blackham specializes in family law, bankruptcy, guardianship, and probate. Consultations may be scheduled by calling 702.878.1115 or visiting www.ghandilaw.com Nedda Ghandi, Esq., is the founding partner of Ghandi Deeter Blackham Law Offices. A Nevada native, Ghandi is a graduate of the University of Nevada, Las Vegas William S. Boyd School of Law and has practiced law in Las Vegas for 9 years. Ghandi has written numerous articles for publications concerning interesting developments in the law, and has been selected as a member of Nevada’s Legal Elite and as a Super Lawyer every year since 2013. Ghandi Deeter Blackham specializes in family law, bankruptcy, guardianship, and probate. Consultations may be scheduled by calling 702.878.1115 or visiting www.ghandilaw.com

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COURT OF PUBLIC OPINION Written By Mark Fierro

ccording to a lawsuit filed on April 24, 2020, and currently making its way through the courts, the major online travel companies have defrauded the State of Nevada by failing to pay taxes amounting to an estimated $200 million to $300 million with tens of millions of dollars per year continuing to accrue, according to attorneys on the case.

hundreds of millions of dollars, with a potential for tens of millions of dollars in payments continuing for the foreseeable future.

Defendants include Orbitz Worldwide, Travelscape, Travelocity, Cheap Tickets Inc., Expedia, Hotels.com, Hotwire, Priceline, Hotel Tonight and other online travel firms.

The alleged fraud comes in when the online travel company then re-sells the room at a discount to full rack rate to the consumer and then doesn’t pay the additional taxes that are owed.

This is the basis of the lawsuit: Online travel companies secure large volumes of hotel rooms purchases in big blocks. The taxes on these discounted rooms have legitimately been paid.

Before we go any further, as a point of disclosure, To be clear, it doesn’t appear this was a the author, Mark Fierro, and Sig Rogich are qui bookkeeping error or an oversight. tam “relators” in this case. The online travel companies have been They brought the case to authorities in Nevada repeatedly sued in other jurisdictions and lost and have an economic interest in seeing Nevadans because it was clear they were required to pay taxes on the amount the room was ultimately prevail. sold for, yet their practices continued. To be clear, this isn’t a class action suit in which everyone involved would get an instantly Moreover, plaintiffs’ attorneys argue that Nevada forgettable small check for their involvement in law is just about as straightforward as it gets. the case. “Nevada’s law appears to be among the This is a case in which state officials and county strongest and clearest in the U.S. in this area,” officials may receive a lump sum check that runs to said lead attorney Dominic Gentile of the Clark

Hill law firm.

feet, the fraud continued.

What makes the alleged fraud so galling is that it appears it has been an ongoing practice as Nevadans suffered through the worst downturns that the country as a whole experienced. Think about it. During the housing crash of 2008, no community in the U.S. was hit harder than the people of Southern Nevada. Think of the foreclosures, the businesses that were forced to shutter, the bankruptcies, the divorces, the unemployment. Think of the government services, education, the firefighters, the police, medical services, which were running on fumes.

Once again, all of us and the governmental entities that care for our most critical health and safety needs, suffered losses at every turn.

It went on and on for years. And every step along the way, the suit alleges, the fraud continued on ta day-to-day basis. The online travel companies stayed the course and allegedly cheated Nevadans. As all of us know, Las Vegas finally got back on its feet. It had just arrived at some degree of success when Covid hit and the Strip shut down. Every step of the way, as Las Vegas and the rest of Nevada struggled to get back on its

When the case goes to court, and attorneys Dominic Gentile and Michael Cristalli of Clark Hill have categorically insisted they will go to trial, the law provides for treble damages in cases like this. The reason for treble damages is clear. Imagine a criminal act, a bank robber. The bank robber comes running out the front door of the bank. The police grab him and a big bag of money. Police look at the bag and say, yep it’s all there. No harm, no foul. You’re free to go. Well it doesn’t work that way. The problem is that when corporate entities are convicted of wrongdoing, you can’t put them in prison. What you can do is you can provide for treble damages as a solution. They pay three times as much so that the entity and others are dissuaded from repeating the crime. What you don’t do in a case like this is if it is found that the entities involved cheated taxpayers out of X number of dollars, say give us back those X number of dollars. That would be like letting the bank robber get away free. It would be like telling the corporate entity and its shareholders, and all other similar businesses, that they were essentially loaned free money for years while breaking the law. Gentile summed up the case, saying: “There is no way the online travel companies did this mistakenly. They intentionally withheld this money that rightfully belongs to taxpayers in Nevada. This is a common scheme in which they attempt to avoid payment of Nevada’s Combined Transient Lodging Tax, which is required by Nevada law. The bad news is this money should have been going to Nevada’s schools, law enforcement organizations, infrastructure and a broad array of other needs of Nevada citizens. The good news is that when

we win this case, and we are confident that we will prevail, it will rank among the biggest windfalls that Nevadans have experienced since the landmark 1998 settlement with the tobacco industry.” Cristalli characterized the firm’s involvement, saying: “There’s no question that this is one of the most significant cases that I’ve handled because of where this money goes. It goes to the public, to education and to other resources that the state really needs.”

The online travel companies filed a motion to dismiss in District Court Judge Mark Denton’s courtroom, which was denied on May 17, 2021. The case is making its way through the courts. As the community and the rest of the state emerge from the grip of the pandemic, there could very well be more good news on the horizon for Nevada taxpayers if this qui tam lawsuit prevails at trial.

Clark County Commissioners unanimously endorsed a parallel lawsuit on May 14, 2021, which is also working its way through the courts. VEGASLEGALMAGAZINE.COM | 19

TAKING A SHOT Battle Over COVID-Vaccine Mandates Puts Strain on Students, Staff and Nevada’s University System

Written By Valerie Miller 22 | VEGASLEGALMAGAZINE.COM

o one could blame Nevada college students if they are a little confused at this point about exactly what they are required to do to fight COVID-19 on campus. The on-again, offagain COVID-vaccine mandate for students at the state’s public colleges and universities could be on-again in the fall. But not everybody thinks forcing people to take the jab is the best way to go. State Senator Joe Hardy, who ultimately voted not to mandate the COVID vaccine for students at a December meeting, is a proponent of students voluntarily getting vaccinated against COVID. In the case of the student COVID-vaccine requirement, however, Hardy is against the idea. “In this case, I am against people getting forced to something that they have reservations about,” explained Hardy, who is himself a physician. “If we put those kinds of mandates in place, what happens to the people that will not – or cannot – get vaccinated? We have taken away their freedom to go to college.” The student COVID-vaccine mandate has a somewhat complicated history: In the fall of 2021, a COVID-vaccine mandate was recommended by the Nevada System of Higher Education’s Board of Regents and put in place by the Nevada Board of Health – the body that the Board of Regents determined had the authority to temporarily impose the mandate. Then, right before Christmas, a 12-member commission of the Nevada Legislature blocked the COVID-vaccine mandate when it tied 6-6. Hardy, a Republican state senator from Boulder City, was one of the “no” votes on that commission. “I am not against all mandates, but this one had challenges, and legitimate challenges,” he says.

“But I do believe this (COVID) vaccine is good.” Hardy is also concerned that forcing people to get vaccinated against COVID will only harden their resolve to never get vaccinated against the virus. Nevertheless, the lawmaker says getting the COVID shot will make students less infectious and “protect your grandma” from getting very sick or dying. Right before Christmas, the contentious mandate seemed to have come to an end. NSHE directed all registration holds, related to the COVID-vaccine requirement, to be removed from students’ college accounts. Thus, the unvaccinated students could now be free to enroll in in-person classes for the spring semester.

End of story, right? Not so fast. Roughly a week after the Nevada lawmakers seemingly put an end to the vaccine mandate, the NSHE Board of Regents vowed to fight on for the COVID-shot requirement. A Dec. 30th statement from NSHE Board of Regents stated that “the Board of Regents directed (NSHE) Chancellor Melody Rose to prepare a written letter of support for an NSHE student COVID-19 vaccine requirement to the Governor (Steve Sisolak), the state Board of Health, and the Nevada Legislature that will be reviewed at the Board’s Jan. 14, 2022, meeting.” The regents are now aiming for another COVIDvaccine mandate to be put in place in time for the fall 2022 semester, when a whole new group of students arrive at UNLV and other Nevada colleges. A letter of support was put forth by the Board of Regents as a result of the Jan. 14th meeting. While the COVID-shot requirement was ultimately shot down by the Nevada legislative commission, the mandate was a prerequisite for November 2021 enrollment for the spring 2022 semester. The University of Nevada, Las Vegas and the University of Nevada, Reno; Nevada State College, the College of Southern Nevada and all other publicly-funded schools under NSHE enforced that requirement on students – prior to the December legislative decision. Those who did not provide proof of being fully vaccinated for COVID would not be allowed to register for in-person classes. The unvaccinated

students could still take online classes, if they agreed to abide by those rules. Not all college and university classes lend themselves to be taken online – such as science labs, Hardy acknowledges as one of the problems. Nevada colleges and universities did allow for religious and medical exemptions, but there might be a lengthy wait while the exemption requests were reviewed. If such exemptions were approved, stricter masking requirements and COVID testing were required to take in-person classes. Many students likely took the COVID vaccine as a result of these factors. UNLV has reported that over 90 percent of its student body is now vaccinated for COVID. And, while the COVID-vaccine mandate for students has been blocked for now, Brian Labus, a University of Nevada, Las Vegas assistant professor of epidemiology and biostatistics says the mandate did succeed in pushing up the COVID vaccination rates for Nevada college students. He points to UNLV’s vaccination rate of more than 90 percent. While young people have a low rate of death from COVID overall, Labus argues that getting vaccinated also protects those around them, including those who might be more vulnerable to the virus that has now killed more than 900,000 Americans. In addition, there is a practical aspect of preventing a massive number of people from getting sick at the same time, and not being able to continue operations at a college, he explains. “We are trying to keep our campus and our community and classes safe,” Labus continues. “And, even if it is not killing people, we can’t have (so many) staff out sick that we can’t function – if everybody is out sick.” Labus acknowledges that there are fears of rare side effects of the COVID mRNA vaccines in students, especially young males. The epidemiologist points to a study that looked at the rate of heart muscle inflammation, or myocarditis, in non-vaccinated young men.

“The instance of myocarditis is far rarer with the vaccine,” Labus says. “So, it is a perception of risk (from the COVID vaccine). “But if someone doesn’t want to get vaccinated, they will find an argument not to get vaccinated,” he continued. “And, unfortunately, most of these arguments are based on a misunderstanding of the numbers, or using some sort of invalid comparison.” Labus remains firmly behind the idea of a student COVID-vaccine requirement. “We want to show that the benefits of the vaccine outweigh the harms that are there,” he maintains. “This is a standard that we have always used for vaccines.” The student COVID-shot mandate was blocked. But all faculty and staff, employed at NSHE institutions, had their own COVID-vaccine requirement. Between the end of December and the end of January, nearly 600 people were scheduled to leave their jobs, as a result of failing to get fully vaccinated for COVID, or have approved exemptions. In the midst of the battle over NSHE’s Board of Regents’ student- and staff- vaccine mandates, the Omicron COVID variant emerged in the

United States. Today, the strain is the dominant COVID cause in Nevada, as well. The rise of Omicron complicated the case for requiring all Nevada public college students to take the COVID shot. Omicron has also accounted for many breakthrough infections among the fully vaccinated. The variant also re-infected some of those who had already recovered from COVID in the past. Hardy says one of the problems with the regents’ vaccine mandate was that it wanted students to “prove they are immune” to COVID. “I said it out loud at the (legislative committee) meeting. The bottom line is nobody can prove that they are immune” to COVID, the doctor says. “And, the classic example of that is welcome to Omicron!” Valerie Miller is an award-winning journalist based in Las Vegas. She can be reached at (702) 683-3986or valeriemusicmagic@yahoo.com.

Doctor and Legislator Hopes to Balance Health and Freedoms During COVID Written By Valerie Miller

r. Joe Hardy has the chance to look at the COVID-19 pandemic from a couple different perspectives. He is a state lawmaker, serving as a state senator from Boulder City. Hardy also sees the coronavirus, up close, as a physician.

reluctant to get their children vaccinated against COVID, given the newness of the mRNA vaccines. “Physicians are taught to ‘Do no harm.’ So, if a parent believes that they are giving a vaccine that could cause harm, they may feel the same way about their children,” Hardy explains.

Recently, Hardy was one of six Nevada lawmakers to vote “no” on a measure that would have extended a COVID-vaccine mandate for all Nevada college students. The Nevada legislator says his “no” vote was based on flaws that challenged the proposed mandate itself.

Increasing divisiveness is also among the problems with mandating COVID vaccines, the doctor opines.

“(The Board of Regents) said, ‘We want you, the Legislative commission, to approve the ongoing state of emergency that requires a student to prove they are immune,’” Hardy recounts of the late December meeting. “You can’t do that. I can’t do that. The doctor can’t do that. (Dr. Anthony) Fauci can’t do that. The FDA can’t do that. The CDC can’t do that. The United States government can’t do that. The president can’t do that! Nobody can prove that they are immune!” With the arrival of Omicron in the U.S. and in Nevada, everyone has had to rethink what “immunity” means. Some people who have already been vaccinated are getting “breakthrough infections” from Omicron. Fortunately, Hardy points out that Omicron is proving to be less deadly, albeit more contagious, than the original COVID-19 and the Delta variant. Hardy doesn’t believe that the United States will ever reach the much-discussed “herd immunity,” either. “This is not going to be like the measles,” he predicts. “We are going to have to live with this.” The COVID vaccines remain the best way to stay safe, and ward off serious illness or death from the virus, Hardy says. In addition, he cautions that those who don’t get vaccinated against COVID could unknowingly “get Grandma sick or kill Grandma or Grandpa.” Many COVID-positive people are asymptomatic and thus do not know that they are carriers of the potentially-deadly virus. But the doctor does understand why some parents may be

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“One of the challenges, I think we have, is when we say there’s a mandate, we are basically putting people in two camps. And, you either have to be in one or the other. That isn’t what life is. Life is not one or the other,” Hardy says. “There are legitimate, normal, happy, intelligent people who have misgivings about getting a vaccine, including this (COVID) vaccine.” There is also the issue of personal freedom. Hardy points to the long-held assertion by some: “My body, my choice.” “How many times have we heard, ‘My body, my choice,’ when it comes to taking something from (someone’s) body. Now, you have a group that says, ‘My body, my choice’ and ‘You don’t have the right to do anything to my body.’” Inconsistent medical advice from governmental and national public health officials -- during the pandemic -- has only worsened the public’s skepticism about COVID vaccines, Hardy also points out. And while the physician appreciates that people have their reasons for remaining unvaccinated, he encourages them to consider getting the COVID shot. “Now from a doctor’s standpoint, I can tell you that the risks of getting the disease are worse than the vaccine’s risks,” Hardy says. “You make a decision: Do I want to risk getting the disease, or do I want to risk have the side effect from the vaccine?” For Hardy himself, he knew what his decision would be. “I didn’t want to die right now, so I got the vaccine.”

Meet the Incumbent Judge Ellie Roohani VLM: What does being a judge mean to you? JR: My family came here as religious refugees from Iran after the Iranian Revolution. The new Islamic Regime did not recognize my parents as equal citizens or as citizens at all because they practiced the Baha’i Faith. If I had been born in Iran, I would not have been allowed to attend school, hold a job, have my marriage recognized, or be buried according to my faith. Because of this background, it has always been a familiar refrain in my family that “America is the best country in the world because its laws protect everyone.” I feel that my role as a judge is to ensure that our system of laws is protected and effectuated. That means people can vindicate their rights in court; they have a forum in which to have their grievances heard; and they will be treated fairly and equally under the same laws that apply to everyone. While advocates do many of these things, my special role as a judge is to be a fair referee, ensure respect of the system, and make sure everyone is treated with dignity and respect throughout the process. VLM: How do you exercise judicial discretion where there is ambiguity in legal authority? For example, how likely are you to sanction a litigant who violates a procedural rule, e.g. failing to file a document in a timely manner? JR: If there is ambiguity, I find the most analogous case in terms of facts and law. Then, I use that paradigm to do the legal analysis, faithfully apply the facts of the case before me to the law, and reach the conclusion that the law demands. If there

is still ambiguity, then turning to equity, it is important to err on the side of giving people their day in court and hearing cases on the merits. Rules are important because they create an even playing field and set up clear parameters for everyone to follow. But, I also understand that attorneys (like judges) have tons of cases and mistakes happen. Most mistakes are easily cured with a little extra attention and don’t cause harm. VLM: What was the most memorable case you tried as an attorney before taking the bench? JR: My most memorable and meaningful case was also the hardest of my career because I was fighting to obtain justice for several child victims of sexual assault and exploitation. Helping them receive closure to be able to heal was one of the most tremendously poignant moments of my life. But, having to embrace and re-live their trauma with them in investigating the case, preparing it for trial, presenting it to the jury, and seeking a substantial prison sentence was also extremely trying on me personally and professionally. There is nothing more rewarding than watching a broken young girl turn a corner and commit to rebuilding her life and crediting her safety to you. VLM: Have you ever experienced a situation where you had to support a legal position that conflicted with your personal beliefs? If so, how did you handle it? JR: I was once assigned the week before trial to jump on a case prosecuting a young man. When I did my due diligence and read the case file and reviewed the evidence, I did not feel that this was a man who

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needed a lengthy prison sentence, or that society would be benefitted from incarcerating him for any period of time. Instead of preparing for trial, I spent hours upon hours convincing upper-management that this young man needed the services that supervision could provide him. Then, I spent hours convincing defense counsel that it was in the best interest of the defendant to accept the conviction and the accompanying services to rebuild his life. Finally, I did my best advocacy convincing the judge to sign on to the agreement. Through this process I learned that fighting for my convictions (even when it meant fighting every person along the way) would yield positive results. That young man is now employed and living a law abiding life and has a young child he can care for. VLM: Has there ever been a situation that tested the limits of your patience? Do you have any advice for handling those moments? JR: I would like to think that I am patient person, but I think everyone thinks that about themselves. I have only had one situation that really tested my patience. And, it tested my patience because it ran afoul of my deep respect for our system of justice in this country. The only thing that I cannot tolerate (and I don’t think that any judges should tolerate) is disrespect of the system itself. Our civil and criminal systems in this country may not be perfect, but they are the best that the world can offer right now. So, it is incumbent on each of us (lawyers, judges, and citizens) to dedicate ourselves to protect the system. I can overlook a lot while on the bench, but if I don’t protect system of justice that ensures each person the ability to have their voice heard and justice to be meted out fairly, then I have failed in my duty as a judge. VLM: Do you have any attorney pet peeves? JR: I don’t like it when people lie. It is better to admit that there is no helpful authority and to advocate fiercely than to lie about the facts or the law. VLM: What is your best piece of advice for litigants and/or attorneys? JR: Know the legal standard. Know what is a question of fact and what is a question of law. Don’t be evasive. It is ok to say you don’t know or that the law isn’t developed. Give your best advocacy to your client in writing and in argument. Send the attorney who is most familiar with the filing to make

the argument, even if that attorney is new. The only way that we can train new attorneys is to give them a chance to get their feet wet in court. In the same vein, show up prepared because I will show up prepared and I will have questions that don’t involve attorneys regurgitating the pleadings. VLM: What is your passion outside of law? JR: Have you seen me? I love eating and food and cooking. The pandemic put a damper on my trying new restaurants. But now that some restrictions are being lifted, I can’t wait to get back and eat the best Las Vegas has to offer. VLM: Finally…what do you love most about Las Vegas? JR: Las Vegas raised me. This is where I grew up and where my children will grow up. Every good memory I have from my whole life has been here. Every birthday, every anniversary, my wedding, the birth of both of my children, and serving my community, has all happened right here. Las Vegas is my home and will always hold my heart. I hope to continue serving this community for as long as I am allowed to do so. You can learn more about Judge Roohani by visiting her website: https://www.ellie4judge.com.

Meet the Candidate Nadia Wood N

adia Wood is running to be the judge in department 16 of the Las Vegas Justice Court. As a Chief Deputy Public Defender and an adjunct professor at Nevada State College, Nadia has dedicated her life to public service. Her experiences make her uniquely qualified to fill this role because she has the legal expertise, the courtroom experience, and the community involvement to be a fair justice of the peace who ensures equal protection of the law for all Nevadans. Prior to becoming a lawyer, Nadia attended the University of California at Berkeley, where she was an Alumni Leadership Scholar. She graduated at the age of 19 with a Bachelor of Arts degree in political science and then moved to Washington DC to attend law school at Georgetown University Law Center. Nadia sat down with us to share a little more about herself and her experience. To learn more about her campaign, visit her website: www.Nadia4Nevada.com. VLM: What are the biggest changes you think we need to make to our justice system? NW: Economic inequity is a huge problem we see that permeates every part of our justice system. In civil and family cases, we often see situations where one party can afford an attorney while the other cannot. In criminal cases, we see noticable differences in case outcomes when individuals can afford bail versus when they cannot. Our justice system needs to always be working to improve access and equality for the members of our community. Whether you have money should not determine whether you will be successful in a legal matter. In civil and family cases, we need to increase access to resources by expanding the Civil Law Self Help Center and creating more incentives to encourage attorneys to accept pro bono cases through Legal Aid of Southern Nevada. In criminal cases, we need to have bail or release decisions that focus on whether

the individual actually poses a risk to the community or is a flight risk. VLM: What is your philosophy on “judicial activism”, and what effect should judges have in setting or promoting public policy? NW: I don’t believe a judge’s personal views about public policy should play a role in legal decisions. My judicial philosophy is one of judicial restraint. It is the role of the legislature to write the laws and the role of the judiciary to apply the law to the facts of a particular case. Judges should follow the plain language of the statute and, where ambiguous, should follow the tenets of statutory interpretation, including looking to the legislative intent of the law. If case law already exists interpreting the law, they should follow the precedent. VLM: Do you volunteer or are you involved in any charitable activities? NW: Yes, I believe volunteering is incredibly important. I volunteer through Legal Aid of Southern Nevada. I frequently participate in their Ask a Lawyer Program, as well as taking a variety of pro bono cases. One of my favorite programs which they have is the Children’s Attorney Project, in which attorneys can volunteer to represent abused and neglected children in family court. It is a great program and I highly recommend it to everyone because you are providing a voice for these children in the court proceedings, which is just so necessary and important. I also volunteer frequently to help train the next generation of lawyers. I am a guest lecturer every semester at UNLV Boyd School of Law, where I teach cross examination to the trial advocacy classes. I regularly volunteer to act as a judge in mock trial competitions and I have also coached for Boyd’s mock trial team. Outside of the legal field, I volunteer with the Asian Community Development Council. They are an amazing, non-partisan, organization. They provide food assistance, park cleanups, health insurance enrollment assistance, and just engage in a variety of services that help the community. VEGASLEGALMAGAZINE.COM | 33

Mark Your Calendars! Here are some upcoming events we are sure you won’t want to miss!

March 2022

April 2022

May 2022

UNLVino Presents Bon Vivant Dining Mon Ami Gabi Mar 28

Las Vegas Aviators Opening Night Las Vegas Ball Park April 5

Police vs Fire Charity Tackle Football Game Bonanza High School May 7

The Composers Showcase The Smith Center Mar 30

The Killers The Cosmopolitan April 15 & April 16

World Series of Poker Horseshoe Las Vegas (Bally’s) & Paris Hotel & Casino May 31 - July 19

Check us out on social for even more Las Vegas events and news! @VegasLegalMagazine

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RICHARD SCOTTI Citing Dedication To Constitutional Values, The Honorable Richard Scotti (Fmr.) Is Running For Nevada Secretary Of State

Longtime Nevadan brings decades of experience as lawyer, business owner and judge to campaign

he Honorable Richard Scotti, former District Judge, was known as the “Constitution Judge.” He is running now for the position of Nevada Secretary of State. Scotti brings to the race his 30 years experience as a business lawyer, 10 years as a business owner, and 6 years as a District Judge. He started his career after graduating with high honors from the University of Southern California with degrees in political science and international relations, and graduating with high honors from Hastings College of the law in 1988. “With my decades of experience, combined with my passion to protect election integrity, to promote economic freedom, and to vigorously defend Constitutional values, I am confident I am eminently qualified to serve as Nevada’s next Secretary of State,” Scotti said. “I intend to do my utmost to serve the people of our state in this vital role.” Scotti, former District Court Judge for Department 2 of the Eighth Judicial District Court, has resided with his wife and two children in Nevada for more than 30 years. He has been a highly distinguished member of the state’s legal community since 1992. The national rating service Martindale-Hubbell has awarded Scotti “preeminent” status — the highest possible rating in legal ability and ethical standards. The American Bar Foundation has recognized Scotti as being in the top 1% of legal professionals. Prior to winning his election in 2014 as District Judge for a sixyear term, Scotti had been a part owner of a successful law firm practicing complex business, commercial, real estate, and construction litigation, and administrative law. He protected the people of Nevada by serving as a prosecutor, then general counsel, then administrative law judge for the Nevada State Contractors Board. He worked as a writer and editor for the “Ask-A-Lawyer” column in the Las Vegas Review Journal – providing common sense legal advice. Further, he represented the international contractor who built the Venetian Hotel Casino, and he was one of the lead attorneys on one of the longest civil jury trials in the history of Nevada.

The Nevada Supreme Court appointed Scotti to serve as a Settlement Judge for 10 years, where he helped reduce the appellate caseload; and as a Foreclosure Mediator during the Great Recession, where he helped Nevada citizens recover from the housing crisis. The lawyers in Nevada elected Scotti to two terms as a Governor of the State Bar of Nevada beginning in 2010, where he managed all aspects of the legal profession. In that capacity, Scotti also served as a liaison to the State Bar Committees on Publications; Audit; Personnel; Construction; and Energy, Utilities and Communications. As Bar Governor he promoted the expansion of the Veterans Treatment Court. Scotti has been passionate his entire career about improving the level of honesty and ethics in the legal profession. He led the way in marketing the Lawyer’s Pledge of Professionalism back in 1993. He volunteered his time as Regional Chair of the State Bar Fee Dispute Committee, helping to promote transparency and accountability in attorney billing. Scotti is especially proud of his work as Chairman of the State Civility Committee, where he worked with Attorney General Adam Laxalt in developing the new oath of professionalism for new attorneys. As a District Judge, Scotti tirelessly fought for the constitutional rights of all Nevadans. He protected the Las Vegas ReviewJournal’s First Amendment rights to prompt access to Las Vegas Metropolitan Police Department records of the Oct. 1, 2017 mass shooting. He protected the right to privacy of the family of the off-duty officer killed at the same mass shooting – and earned the endorsement of nearly 100 law enforcement agencies within the State. In the 2016 general election, Scotti was appointed to a special Judicial Election Team to handle emergency petitions. During the culmination of his judicial term, Scotti upheld the fundamental doctrine of separation of powers in a ruling that reminded the Nevada Legislature that one cannot be both a lawmaker and law enforcer. He always carries a pocket Constitution and is not shy

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about reminding people that its principles still apply today. For more on Judge (fmr.) Richard Scotti, see www.richardscotti. com, call 702-546-9011, or write to Richard@RichardScotti.com VLM: What do you miss most about being a District Judge? RS: I will miss participating in the process of making sure that everybody who comes into Court is treated fairly; with impartiality; with utmost due process; and with utmost attention as if each matter is the most important at that moment – because it is. In other words, making sure that everybody who walks away, whether they win or lose, feels and believes that they got a fair shake. Here’s an example why that job was so rewarding. For a while I was the sole appellate judge for misdemeanor appeals. There was a gentleman who appealed his assault conviction to me, and I very carefully listened to his arguments, giving him all the time he wanted to be heard, and asking questions to clarify his positions – but ultimately affirming the conviction. Yet, on his way out, and this is a true story, he said, “Judge, I’m not happy that I lost, but you are the first one to actually listen and care what I had to say; thank-you.” VLM: Is there anything that you don’t regret leaving behind as a Judge? RS: I am still haunted by the terrible evil that I had to face often. The most emotional cases involved human sex traffickers, and child abusers. At the same time, I internally grieved over those who

were caught up in the system due to drug or alcohol addiction diseases. And then there were some who were so poor they had to resort to theft or drug dealing just to survive. There is one case that I have shared with others, and might seem like a small matter, but it still affects me. I had placed this gentleman on probation for spanking his two kids so hard it left welts. He was directed that he could not be home alone with his kids, so generally he had his wife watch the kids while he searched daily for odd jobs. He apparently had no friends or family in town. One day the Probation Officer found him home alone with his kids; he was arrested, brought in, and on the verge of having his probation revoked. He pleaded for help, and explained that his wife was fortunate to get a hotel cleaning job for the day, and left him home alone with the kids so she could go make 50 bucks. He was sobbing, saying he was doing his best to be a good father, and that his kids were so hungry, and all he had left in the house was one almost empty box of cereal. Everybody deserves a second chance when they make a mistake, especially when they are fighting for their family. So he was placed back on probation, but there was nothing I could do to help his plight. I know many say that you don’t get into that situation if you have a good work ethic. But most of us don’t appreciate how hard it is for someone to dig themselves out of a hole like this, even with best intentions. I guess what I am saying, as a Judge, almost everyday I had to face horrific evil, and also abject misery. Very emotional cases, yes. Nevertheless, I am glad the people gave me the opportunity to handle them, because I know I handled each of them with the right balance of punishment and compassion VLM: What has been the hardest part in transitioning from Judge back to Lawyer? RS: As a Judge I had to carefully apply the law to a certain set of facts, and reach the decision that I thought was proper. In other words, I determined right and wrong. But as a lawyer my role is to be the strongest advocate for my client. There is a natural tendency to look at my client’s position, and my opponent’s position, and try to figure out what is the most legally correct resolution. That’s the wrong approach. I can’t be the mediator for my client’s own case. I realized this issue very quickly, and now represent my client’s zealously - even though I can see what the Judge will probably end up doing. VLM: Is there any special insight into the Judicial System that you can share that may not be generally known in the legal community? RS: There is too much pressure on the Judges NOT to take matters under advisement. The Chief Judge and the Court administration in general keep records on the number of matters that a Judge takes under advisement, and the average time that matters are taken under advisement. I understand that we must make sure that Judges are working hard. We do not want Judges that delay in decision-making because they don’t want to work. But that is not the real problem. Our Judges generally work very hard. In fact, the easier thing for a Judge to do is to make a decision from the bench, rather than taking extra time

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to analyze a matter in more depth after hearing oral argument. In the interests of judicial economy, most Judges work with their law clerks to reach private tentative decisions before taking the bench. In hearing they get more information from attorney argument and answers to the Judge’s questions. Certainly, they are getting new perspectives on the facts and law. It is not always possible to immediately assimilate this new material. Given institutional pressure, several Judges have expressed that they feel pressured to just stick with their tentative ruling, even if they feel justice could have benefitted by more time. The accuracy of decisions would be best improved if the Judge were given more flexibility to take matters under advisement. In my experience, the Judges that work the hardest are those Judges that take more matters under advisement. The proper measure of a Judges work ethic is not whether they take matters under advisement, or how many matters they take under advisement, but how long it takes to resolve those underadvisement matters. VLM: Do you have any aspirations to return to the Bench? RS: Serving as a District Judge was one of the most emotionally rewarding jobs that I could imagine for myself. As I would walk up the Courthouse steps every morning, I was so proud to be one of many to improve justice. Recognizing the heavy burden that applied, I would look up and ask God: please give me the courage to do the rights thing; please let me be a better listener today; please let help me understand the law better; please let me try harder to protect due process; and please God, help me

to make the correct decisions. Up to now, this was the best job in the world to me. I want to continue to serve the public in whatever is the best way I can. And that may mean returning to the bench someday. VLM: Every year tens of thousands of people are called to possibly serve as jurors; and they all have lives to attend to; but many others just don’t want to be inconvenienced, and say whatever they think will help them get away. How do you feel about that? RS: For over 2500 years, people have been fighting for the right to be judged by their peers – the Athenians, the Greeks, the Romans, the Vikings, Medieval England, the American Colonists, etc. In the early 1700’s, juries were using their power to protect the colonists from oppressive British laws. Indeed, one of the grounds for the American Revolution was the British retraction of the right to jury trials. The fight ultimately developed into the American Jury system – the best system in the world. Our Veterans, who fight for America’s constitutional republic, are indeed fighting for the American Jury System. My Dad was one such Veteran. He was a combat marine who volunteered to serve two tours in Vietnam, where he was severely injured, and received the Purple Heart; and he ultimately died from Leukemia from chemical contamination in the war. From my Dad I learned respect for America, the Constitution, the Flag, Individual Liberty, love of God and family and, or course, respect for the law, due process, and the right to jury trial

People called to serve as jurors must be thankful to those who sacrificed their lives, or risked their lives, to protect American values, including the right to jury trial. The jury trial is the best check against out-of-control government, against injustice, and against civil wrongs.

quickly. I am the 30-10-6 candidate.

VLM: Why did you decide to run for Nevada Secretary of State?

RS: The Nevada Secretary of State supervises three main parts of government: elections; business; and criminal justice. As a 30-year lawyer, 10-year business owner, and 6-year Judge, I am the only candidate with the experience to handle all duties.

RS: This is a very critical point in time in our Country’s history because half of our Country believes that our election system is broken. It is in many respects. Since the Nevada Secretary of State is the Chief Election Officer of the State, I can, and want to be, at the forefront in rebuilding confidence. Our Constitutional Republic is founded on the principle of consent of the governed. We give our consent by voting. Thus the United States and Nevada Supreme Courts have recognized that voting is a fundamental right. We must zealously protect that right. My mission is to achieve an election process that is fair and transparent. That means every person who casts a ballot is legally eligible to do vote; that every vote is counted in a reliable manner; and that the entire process is open to public observation. We also must rebuild our economy. Government shut-downs to combat the Covid disease has destroyed so many lives and so many small and start-up business, hindered innovation and growth, and disrupted our economic balance. The Secretary of State can help significantly through the exercise of all its business functions. With 30 years experience as a business lawyer, 10 years as a business owner, and 6 years as a District Judge, you can rely on me to move us in the right direction

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VLM: Most people probably have no idea what the Nevada Secretary of State does. Tell us your view on the most important duties of that office.

As Chief Election Officer, the Secretary of State is responsible for the execution, interpretation, and enforcement of federal and state election and campaign finance laws. In the business field, the Secretary of State enforces Nevada securities laws, including any business investments contracts, to protect consumers from fraudulent and unscrupulous activities, and promote a healthy business environment for firms and individuals. The Secretary of State manages criminal investigators and lawyers to compel compliance with State business laws. The Secretary of State supervises and educates the public on the formation and licensing of businesses, as well as education on the available government assistance programs – thus helping start-up businesses succeed, and established business grow. The Secretary of State sits as a critical member of the Board of Economic Development, and Board of Examiners. In the criminal justice field, The Nevada Secretary of State works with the Governor and Attorney General on the 3-member panel managing all aspects of the state prison system. As a former Judge with an extensive criminal docket, I am wellprepared to take on these responsibilities.

VLM: What makes you qualified to serve as Secretary of State? RS: The Secretary of State is primarily a legal position. More than any other Executive Officer, including the Attorney General, the Secretary of State enforces the laws of Nevada. That’s my specialty. I tell everybody that I am the 30 – 10 – 6 candidate. As I said, that means I have 30 years experience as a business lawyer, 10 years experience as a law-business owner; and 6 years experience as a District Judge. Over a 30 year period, I have managed teams finding solutions to problems involving elections, business, and prisons – all parts of the Secretary of State Office. For example, I managed teams of experts, investigators, and witnesses as one of the primary lawyers on the longest civil jury trial in the history of Nevada. My peers in the legal field elected me twice as a Governor of the State Bar, supervising the entire legal community and regulating attorney conduct As Precinct Director and Chairman of the Clark County Republican Party I managed a team of almost 1000 Precinct Captains to help insure fair elections. I managed a team of 40 employees in my successful law business. And as District Judge, I managed an extensive criminal docket. This Office needs a lawyer to understand and enforce the laws in an efficient manner that meets the public’s needs. VLM: Is your family supportive of your running for Secretary of State? RS: Absolutely! Every step of my life and career I have been so fortunate to have the love and guidance and encouragement from my family. We are a team. My children grew up here in Nevada; went to school here; went to church here; held jobs here. They know that Nevada needs our help now, and that I have the passion to do this. VLM: “Election Integrity” seems to be the slogan that you and your opponents are using. What does this term mean to you? RS: Election integrity means a system where every legal vote counts; and where it is easy to vote but hard to cheat, and hard to make mistakes. Election integrity means for our Country to respect the rights of its citizens to vote. Throughout our Country’s great history, we have continued to recognize the need for greater inclusiveness in elections. We eliminated poll taxes; eliminated literacy requirements; expanded the right to vote to American Indians; extended the vote to African Americans; extended voting rights to women; lowered the voting age; then made voting more accessible to seniors and handicapped. While expanding voting rights, we have been lagging in the areas security. Our elections are vulnerable to unscrupulous people voting if they are not citizens; or impersonating someone else to vote; or voting if they are not registered; or voting twice; or voting if they are from out of state. Our technology has been lagging, leading to unreliability in vote casting, vote tabulating, and signature verification machines. Election integrity means solving these problems. I use the term – not to cast blame – but to find solutions to the problems.

VLM: On the Republican side of the race, you are the only former judge, and the only attorney. Why should that matter? RS: Everything the Secretary of State does involves the interpretation, and enforcement of the law. The people of Nevada need a person who can step into the position and be able to immediately draft the regulations needed to protect our election. They need a Secretary of State who knows what lawsuits may be needed to protect our fundamental voting rights. They need a person who can lead a team of investigators and lawyers to enforce our business license laws, and securities laws to best protect consumers, investors, brokers, and agents. A lawyer and judge will bring order to the Covid-chaos through which we have all suffered. The people need a lawyer and Judge who understands the due process rights that belong in our criminal justice system, and the management of our prisons to keep us safe. I have all of the experience needed to do these things. VLM: You are a Republican in a so-called “Blue State.” How can you win? RS: We all want the same thing . . . we want elections where it is easy to vote, but hard to cheat or make mistakes; we want economic growth that helps all of us; and we want to be safe and secure in our schools, workplaces and homes. And we all want to protect the Constitutional values that have made our Country a model of achievement around the world. As long as I can effectively communicate these shared goals, and my experience to get this done, I will earn the votes of the people. VLM: There is so much dissension over the 2020 elections, and the partisanship is growing. Can you close the divide? RS: We can, and must, together close the huge divide separating us. We can make it easier to vote, while at the same time eliminating the vulnerabilities in our elections. VLM: Is there anything else you would like to say to the legal community, and to the readers of Vegas Legal? RS: At the end of each day, when we put our head down on our pillow to go to sleep, we might think through the things that have gone wrong; the things that didn’t go our way; the decisions and actions that went against us. But there is one thing that gives us hope and strength - - and that’s knowing that we got a fair shake. In legal speak – that means due process. When we can no longer believe that America gives us a fair shake, that is when our Republic starts to fall apart. And yet, half the Country believes that “the fix” was in. That must stop now! Our Founding Fathers knew that truth, fairness, and integrity were so important for our Republic that they added the Due Process Clause to our Constitution. Together we can restore due process for our elections. We can get to the point where, at the end of the day, we can all believe that we had a fair chance to elect the people to serve us.

BAIL REFORM

When Public Defenders Play Offense: Bail Reform Comes To Nevada By Caroline Lemcke & Nancy Lemcke

ose Valdez-Jimenez did not fit the profile of someone you would expect to find stealing leggings from Victoria’s Secret or a juicer from Macy’s department store. At 57-years old, “Papi”, as he was known to his family and friends, was a bespectacled Cuban immigrant with head of thinning, wiry grey hair; his slight frame reflected his frail health. A tile setter by trade, Mr. ValdezJimenez worked various low wage jobs to support his wife and two minor children along with his elderly mother. He was also a career thief. By the time of his May, 2018 arrest for the leggings and juicer thefts, Mr. Valdez-Jimenez had amassed approximately 23 felony convictions. Most were theft and/or drug related. This, together with his numerous aliases and varying identifying information, made him a poor candidate for pre-trial release. When he was booked into the Clark County Detention Center, law enforcement officials set a money-bail amount of $85,000. The following day, a Las Vegas justice of the peace found probable cause for his arrest and, in Mr.

Valdez-Jimenez’s absence, reduced his money-bail to $40,000. Unable to pay that amount, Mr. ValdezJimenez remained in custody until three days later, when prosecutors filed charges against him and the presiding judge appointed the Clark County Public Defender to represent him. His attorney immediately asked the court to reduce the $40,000 money-bail to something Mr. Valdez-Jimenez could afford. The court denied the request. Not long thereafter, the Clark County grand jury indicted Mr. Valdez-Jimenez on several theft-related felonies deriving from the leggings and juicer thefts. Prosecutors obtained an indictment warrant fixing Mr. Valdez-Jimenez’s money-bail at the $40,000 set by the justice of the peace. Still unable to pay that amount to secure his release, Mr. Valdez-Jimenez remained in custody as a trial date was set. Indeed, his lack of financial resources meant he would be relegated to awaiting his trial date from the confines of the Clark County Detention Center. Given his rather prolific criminal history, this did not seem unreasonable. But the process by which the courts in Clark County

regularly set money-bail in amounts unattainable for the indigent had long troubled some of the lawyers in the Clark County Public Defender’s Office. Well before Mr. Valdez-Jimenez’s 2018 arrest, Clark County – like many other jurisdictions throughout the United States – adopted a standardized moneybail schedule in an attempt to bring equity to the pre-trial detention process. Intuitively, scheduled money-bail made sense: money-bail amounts were set according to a fixed schedule based upon the severity of the charged crime. For a low-level felony such as possession of a controlled substance, the scheduled money-bail setting might be $3,000. And it would be $3,000 for everyone charged with that crime – regardless of ability to pay. Only upon a showing of good cause by the accused could the court reduce the money-bail amount or remove it entirely. As the years passed, public defenders watched in frustration as the poor sat in custody awaiting trial while wealthier, similarly situated defendants simply paid the money-bail amounts required for release. The money-bail schedule, conceived as an instrument of fairness and equity, had become anything but. However, public defenders believed the scheduled money-bail system was only part of a larger problem. The issue of pre-trial detention often centered around a discussion of money-bail without regard to what a particular defendant could pay. Public defenders chafed at the fact that no one was first asking the basic question whether a defendant should be jailed or released pending trial – with or without release conditions such as moneybail. With Mr. Valdez-Jimenez, public defenders aimed to change that. With the help of Civil Rights Corps, a Washington, D.C.-based civil rights organization, a group of public defenders began challenging the use of scheduled money-bail in Clark County and, more broadly, the process by which money-bail had evolved to operate as a detention mechanism for the poor and a release condition for the wealthy. The result was a series of legal challenges that ended, after nearly two years, in the Nevada Supreme Court. On a crisp afternoon in September, 2019, the Nevada Supreme Court heard oral argument in ValdezJimenez v. District Court. Several months later, the high court issued an opinion that dramatically altered the landscape of pre-trial detention in Nevada. The

Court ruled that the lower courts could no longer set money-bail without first considering alternate, non-financial release conditions. The Court further held that the lower courts must determine a defendant’s ability to give money-bail before setting financial release conditions. The days of setting money-bail amounts according to offense severity rather than the accused’s ability to pay were, in theory, over. This past year, the legislature amended Nevada’s pre-trial confinement statutes to comport with the requirements of Valdez-Jimenez. While there may be additional changes still needed, Nevada has taken a big step toward ending poverty-based detention. The issue of pre-trial confinement will never be easy. The courts, prosecutors, and defense attorneys alike must still work to find a way to maintain the delicate balance between ensuring public safety and avoiding the unjust detention of some of the most vulnerable members of our community. But there is little doubt that, in the wake of ValdezJimenez, Nevada is headed in the right direction. “At the end of the day, Valdez-Jimenez was about making sure that we detain only those individuals who genuinely need to be detained before trial. We don’t want wealthy defendants who are a community danger or flight risk to be released simply because they can afford to buy their freedom any more than we want to incarcerate those who are too poor to pay for their release,” says Christy Craig, one of Mr. Valdez-Jimenez’ attorneys and a newly-elected Clark County District Court Judge. Belinda T. Harris, Mr. Valdez-Jimenez’ original public defender – now a North Las Vegas Justice of the Peace – echoes this sentiment. “It is about making our system fairer and more just for everyone, regardless of background, social, or financial status. When this happens, the entire community benefits.” Indeed, sometimes the best defense is a great offense. And sometimes changing the justice system can happen -- one case at a time.

Business BUSINESS Report

“All of us, from time to time, aren’t treated fairly, but it’s the heroes who overcome their oppressors to accomplish their important mission.” – Donald Miller

Business REAL ESTATE AGENTS BERKSHIRE HATHAWAY: (702) 496-9302 MITCH FULFER, REALTOR ADG REALTY: (702) 315-6100 KELLER WILLIAMS REALTY: (702) 212-2222 FOSTER REALTY, LLC: (702) 552-0120 XTREME REALTY: (702) 384-7253

LAWYERS

PRESTON P. REZAEE, ESQ.: (702) 222-3476 ROSS GOODMAN, ESQ.: (702) 383-5088 DALLAS HORTON, ESQ.: (702) 380-3100 J. MALCOLM DEVOY, ESQ.: (702) 669-4636 NEDDA GHANDI, ESQ.: (702) 878-1115

MORTGAGE COMPANIES RED ROCK MORTGAGE: (702) 320-9595 ALDERUS MORTGAGE: (702) 255-5783 VALLEY VIEW HOME LOANS: (702) 710-5626 FIRST OPTION MORTGAGE: (702) 669-5400 FAMILY MORTGAGE INC.: (702) 216-3000

DENTISTS

GARDEN COSMETIC & FAMILY: (702) 869-5700 GENTLE DENTAL RANCHO: (702) 680-1009 AFFORDABLE DENTAL: (702) 794-0304 DISCOUNT DENTAL: (702) 386-8811 PEARLY WHITES FAMILY DENTISTRY: (702) 605-7814

Spotlight DOCTORS

KENNETH BAHOORA, D.C.: (702) 263-4925 TEDDY SIM, D.C.: (702) 277-1371 MICHELLE HYLA, D.O.: (702) 386-0882 DR. NEVILLE CAMPBELL, M.D./M.B.A: (702) 476-9700 ANDREW M. CASH, M.D.: (702) 630-3472

CPAS

THE ACCOUNTANT, LLC: (702) 389-2727 DONOVAN THIESSEN, CPA ELLSWORTH & STOUT: (702) 202-0272 MARK SHERMAN: (702) 645-6318 HALL & ASSOCIATES: (702) 629-1886 SANFORD & COMPANY: (702) 382-1141 LARRY L. BERTSCH: (702) 471-7223

WEALTH MANAGEMENT

REDROCK WEALTH MANAGEMENT: (702) 987-1607 SPARROW WEALTH MANAGEMENT: (877) 330-9191 ARISTA WEALTH MANAGEMENT: (702) 309-9970 CORNERSTONE WEALTH MANAGEMENT: (702) 878-4742 MORGAN STANLEY: (702) 792-2000

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KAYA BEAUTY: (702) 898-5292 NY HAIR COMPANY: (702) 432-3333 TRUE AVEDA LIFESTYLE SALON & SPA: (702) 364-8783 BOULEVARD BARBER SHOP: (702) 384-1453 MYSTIQUE HAIR STUDIO: (702) 432-6006

STATE OF THE MARKET Written By Mark Martiak n December 15, 2021, the Federal Open Market Committee (FOMC) of the Federal Reserve System made a significant shift in monetary policy in response to rising inflation. The Committee accelerated the reduction of its bond-buying program in order to tighten the money supply and projected three increases in the benchmark federal funds rate in 2022, followed by three more increases in 2023. Both steps were more aggressive than previous FOMC actions or projections.

it is still discussing the details of the process and Powell said he expects that to take at least two more meetings. This makes a May announcement of the start of runoff less likely, and we continue to expect the announcement at the July meeting instead. We expect runoff caps of $60bn per month for Treasury securities and $40bn per month for mortgagebacked securities, which we project would shrink the balance sheet from $8.8tn to $6.1-6.6tn over 2-2.5 years. (2)

Comments from Chair Jerome Powell on January

Nevertheless, several of the worlds’ largest economies enjoyed notable recoveries in 2021. In the United States, two additional rounds of stimulus payments in the first quarter helped line consumers’ pocketbooks, which led to rapidly increasing demand for goods and services. Historically low lending rates and a rise in remote work increased the opportunity for consumers to spend. However, the rapid economic turnaround brought with it a historic surge in consumer and producer prices, labor shortages, and global supply-chain bottlenecks. Low interest rates and stimulus measures adopted by the Federal Reserve gave people more access to money and buying power.

26, 2022 reinforced my view that high inflation could push the Federal Open Market Committee (FOMC) to consider hiking the Fed Funds rate at consecutive meetings this year, and that the risks around my baseline forecast of three-four hikes in 2022 are therefore slanted to the upside. The market also took Powell’s comments as hawkish, and 2-year yields rose 13 basis points during and after his press conference. While Powell did not directly address hiking at consecutive meetings, he hinted at the possibility of a faster pace in three ways. First, he emphasized that the economy is in a very different place than when the FOMC hiked last cycle. Second, he acknowledged the uncertainty about the inflation outlook and said that monetary policy needs to be in a position to address different outcomes, including one in which inflation runs higher. Third, he said that the FOMC would move “steadily” away from its current policy stance, avoiding the term “gradual” used last cycle. (1) The FOMC also released high-level principles for reducing the size of its balance sheet today, but

Personal income increased as did personal consumption expenditures. Corporate earnings were strong, despite labor and supply shortages and lingering economic uncertainty caused by the pandemic. U.S. inflation reached a nearly 40-year high late in the year, as growing consumer demand was stunted by pandemic-related supply constraints. Historically low mortgage rates helped propel the housing market, as both the number of residential

sales and property values escalated. Energy prices, particularly gas prices, rose by nearly 50%, as crude oil reached more than $80 per barrel for the first time since 2014. An influx of day-trading investors collided with hedge-fund investors and Wall Street professionals. So-called “meme traders” impacted stock prices from their sofas through collaborative investing on social media platforms. Cryptocurrency also gained more mainstream acceptance and attention in 2021, with a market cap of all cryptocurrencies topping $3 trillion (3). (source needed) The rapid growth of cryptocurrency also led to more government scrutiny. China’s central bank declared all cryptocurrencyrelated transactions illegal as that country was determined to crack down on the industry. The U.S. economic recovery was highlighted by job growth and dwindling unemployment claims. Employment gains averaged over 550,000 per month in 2021, while weekly jobless claims fell to a 52-year low in December (4). Despite increasing numbers of COVID-related cases, the stock market generally prospered, with each of the benchmark indexes posting year-over-year gains. Each of the 11 S&P market sectors (what is this referring to?) also ended 2021 in the black. Overall, we experienced plenty of change in 2021. The year 2022 should bring continued economic recovery. As the United States and the world inch slowly toward normalcy following the battle against the COVID-19 pandemic, stock markets, employment, and production should also

advance. Inflationary pressures are likely to continue, which will most certainly prompt adjustments to the target range for the federal funds rate. Will President Joe Biden and lawmakers be able to reach an accord on a Build Back Better bill? Will the coronavirus continue to mutate and spread? The year 2022 is likely to provide another roller-coaster ride. Plan and be disciplined about your asset allocation strategies. When you need to be defensive, cash can be your friend. ______________________________________________ Mark Martiak is a New York-based Investment Adviser Representative and Accredited Investment Fiduciary ® for AGP/Alliance Global Partners, a registered investment adviser and broker-dealer, Member FINRA | SIPC . Mark is a regular Contributor to VEGAS LEGAL MAGAZINE and has appeared on CNBC’s CLOSING BELL, YAHOO! FINANCE MIDDAY MARKET MOVERS, FOX BUSINESS NETWORK and has been quoted in THE WALL STREET JOURNAL. Check out the Martiak Market Update Podcast wherever you listen to your podcasts. Such forward-looking statements are subject to significant business, economic and competitive uncertainties and actual results could be materially different. There are no guarantees associated with any forecast and the opinions stated here are subject to change at any time and are the opinion of the individual strategist. Data is taken from sources generally believed to be reliable, but no guarantee is given to its accuracy. Indexes are unmanaged, and investors are not able to invest directly into any index. Past performance is no guarantee of future resultData sources: (1) https://www.federalreserve.gov/mediacenter/files/ FOMCpresconf20220126.pdf (2) David Mericle Goldman Sachs U.S. Daily Economics Research (3) The Ascent, A Motley Fool Service: There’s More Money Than Ever in Cryptocurrencies, but What Does That Mean? (4) BARRON’S ADVISOR: ECONOMICS Jobless Claims Fall to a 52-Year Low Dec. 9, 2021 Economic: Based on data from U.S. Bureau of Labor Statistics (unemployment, inflation); U.S. Department of Commerce (GDP, corporate profits, retail sales, housing); S&P/CaseShiller 20-City Composite Index (home prices); Institute for Supply Management (manufacturing/services). Performance: Based on data reported in WSJ Market Data Center (indexes); U.S. Treasury (Treasury yields); U.S. Energy Information Administration/Bloomberg.com Market Data (oil spot price, WTI, Cushing, OK); www.goldprice.org (spot gold/silver). News items are based on reports from multiple commonly available international news sources (i.e., wire services) and are independently verified, when necessary, with secondary sources such as government agencies, corporate press releases, or trade organizations. All information is based on sources deemed reliable, but no warranty or guarantee is made as to its accuracy or completeness

VEGASLEGALMAGAZINE.COM | 47

LV REAL ESTATE OUTLOOK FOR 2022 EXPECT FAVORABLE WINDS FOR LV REAL ESTATE

By Michael G Lewis, Simply Vegas Real Estate

hat’s ahead for the LV real estate market in 2022? All the factors that contributed to the increase in property values through 2021 are still going strong and showing no signs of weakening. The now years-long pandemic brought stark changes to industries across the board. But home sales prices are setting new records by the month and the current economic climate suggests that this growth trend will continue, especially here in Las Vegas. The Changing Image of Las Vegas Las Vegas is no longer a two-industry city. The era when the gaming/lodging sector along with the construction industry drove the local economy ended years ago. 48 | VEGASLEGALMAGAZINE.COM

Since then, the city has attracted families and businesses from other regions of the country at a remarkable rate. Between 2010 and 2020, the population of Las Vegas and the surrounding metro area grew by 18.7 percent. Using data from U.S. Census Bureau’s Population and Housing Estimates Program and the Bureau of Labor Statistics, one report ranked Las Vegas among the top five fastest growing cities in America. New residents bring new skills, new ideas, and diverse cultural narrative to the city. The attractiveness of Las Vegas can be attributed to the nation’s awareness that the quality of life here is far richer than traditional stereotypes. In the last few years, adding a world class performing arts center, bringing in new professional

football and hockey franchises, a WNBA team, and ongoing talks about bringing a Formula-1 grand prix to the city illustrate the dynamic variety of community’s interests. The presence of UNLV, a surging influx of tech companies offing high paying jobs, and no less than seven national parks nearby means we’re more livable than most cities. Add all these elements to a lower cost of living and no income taxes and you see why Las Vegas is becoming a magnet for home buyers. Limited Housing Inventory and High Demand The pandemic’s disruption of the supply chain will take time to recede which means the price of construction materials, which rose by 19 percent in 2021, will remain high for the foreseeable future. The sparse availability of skilled labor means builders are paying higher wages. When the price of housing construction starts at a premium, existing home inventory is in even greater demand. The pandemic also caused whole swaths of the workforce to reexamine their life-work balance. More than ever before, home buyers are looking

for their living space to accommodate more remote business activities. This pattern combined with the continuing exodus of families and young professionals from older, inhospitable cities, the future demand for Las Vegas real estate remains promising. 2022 Las Vegas Real Estate Market Strengths Any whispers about our current real estate market resembling a bubble are unfounded and ill informed. The economic circumstances supporting a strong Las Vegas real estate market in 2022 are sound and very different from the shaky speculative fever that preceded the 2008 financial crisis. Virtually unregulated mortgage lending practices led to home buyers with no income, no jobs, and no assets, so called NINJA buyers, getting home loans they could not pay. Interest-only loans and adjustable mortgage rates compounded the odds of those buyers failing to meet their obligations. With little stake in the property, many simply walked away from the debt, leaving those who invested in mortgage-backed securities in the lurch.

Banks have since tightened the criteria for qualified mortgage applicants, demanding minimum down payments and reliable streams of income to support each loan. As a result, mortgage default rates of 11.5 percent following the 2008 crisis are now less than two percent. Today’s homeowners own substantial equity, and cash transactions are not uncommon.

increasing property values is the escalating pace of investment in rental properties driven by the hot rental market. Recent arrivals who are not ready to buy or who need time to accumulate a down payment are renting first. Some tenants are renting to own in order to get into their dream home as they build their credit to meet the banks’ stiffer qualifications.

The near-zero interest rates prevailing in recent years are bound to rise during 2022, but there is no suggestion that mortgage rates will climb significantly. Higher wages and continuing low interest rates are likely to fuel a sustained high demand for housing in Las Vegas. The 23.2 percent spike in home values seen in 2021 is certain to slow. But demand for housing stock is still outpacing inventory and that spells swelling prices at least until the construction supply chain stabilizes. Allowing for a reasonable recovery time following the pandemic, the production and delivery of materials might not resume normality until mid-to-late 2023.

Staying Bullish on Las Vegas Real Estate

Sales of luxury properties were also steady throughout last year with no signs of wavering. With only 500 agents, my brokerage generated $2.1 billion in gross sales volume in 2021. And almost 2,000 Las Vegas homes sold for over $1 million in 2021. Yet another factor stimulating demand and

Confidence in the continued vitality of the Las Vegas real estate market is not an expression of “excited exuberance.” On the contrary, the firm economic conditions underpinning the increasing value of Las Vegas property indicate sustained strength even by conservative analysis. Las Vegas remains a young city. Innovation in existing industries and investment in new technologies along with civic responsibility, increasing diversity, and energetic leadership create an ideal environment for people searching for a better life. As parents and people planning a family seek opportunities for improving their quality of life, Las Vegas won’t be able to hide its positive outlook or vibrant plans for the future. Michael G Lewis is a part-time author, full-time Realtor with Simply Vegas Real Estate. Michael can be reached at 702-340-5818. He is a resident of Henderson, but he calls Las Vegas home. His hobbies include golf and gazing upon Las Vegas sunsets.

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THE BIG ADJUSTMENT

Between the “New Normal” and the “Great Resignation” is the “Big Adjustment” in the Workplace. By: Adam D. Kemper, Managing Partner of The Workplace Law Firm, PLLC

he way companies employ individuals continues to change, especially during the pandemic and the world’s resulting reaction to it which has been commonly referred to as the “new normal.” The companies that made the “big adjustment” to cater to the needs of their employees and customers survived in the pandemic and continue to thrive today. A major part of the world’s adjustment to the pandemic has been in the workplace setting. Early in the pandemic (think back to February 2020), employees had no choice but to leave

52 | VEGASLEGALMAGAZINE.COM

their normal routine of 9am-5pm office life and learn to work from home, while juggling childcare responsibilities, isolation-related anxiety, fear of or actual exposure to the virus itself, and uncertainty about a variety of things (including continued employment). Employees took months to adjust and once they did, many realized that they actually preferred working from home. When it came time to “bring everyone back to work,” a historic number of employees decided that they would rather resign from their jobs and

seek unemployment compensation (which was given at a premium due to some governmental initiatives) and/or to seek out new employers which offered flexible working arrangements. In response to the “great resignation event,” many employers were left scrambling with high real estate bills, empty seats, and transitional expenses associated with employees coming and going.

•

Ensuring employees are actually working and are also accurately recording their time worked;

•

Ensuring employees abide by all workplace policies and procedures;

•

Maintaining employee camaraderie, engagement and training; and

In trying to strike a happy medium between employees and employers as part of recruitment and retention efforts, some employers made an adjustment and created some form of flexible or hybrid working arrangement.

•

Maintaining company culture as it relates to employees and customer interactions.

Flexible working arrangements bring on their own set of challenges, including the following five: •

Maintaining a safe working environment at the “office” location (regardless of whether it is at the employee’s home or at the employer’s worksite);

For example, if someone becomes injured while working (anywhere), there may be workers’ compensation and OSHA implications (among other legal issues to consider). Additionally, there is a balance between offering flexible working arrangements and also ensuring employees are getting the work done and accurately recording their time worked. For example, employees should not be clocked in if they are not actually working and let’s say

taking care of childcare obligations. However, they should be clocked in if they are working during off hours because they had childcare responsibilities during the day. Some employees feel that if they are at home, there are less formalities with respect to following workplace rules and procedures. For example, there were numerous stories about employees dressing or speaking inappropriately during videoconferences, but if such meetings were in person, perhaps the same employees would have behaved and/or dressed differently. As a result, employers must continue to remind employees that they are expected to comply with all workplace policies and procedures regardless of their work location and failure to do so will result in the same disciplinary action they would have received if they were

working “on-site.” This is important not only for employee relations, but also for customer interaction. The customer experience should be the same regardless of where employees are physically located. There was also a need to adjust so that managers, supervisors and leadership with an organization maintained camaraderie, engagement, training and oversight with employees while such employees were working remotely. Various stages of the pandemic called for different strategies and those employers who made the effort to employ strategies generated better results in employee recruitment and retention. One thing to keep in mind is that happy employees tend to stick around, serve customers

well, and not file workplace claims or lawsuits. Additionally, having employment law counsel available to assist your business with proactive and preventative strategies is not only prudent in this environment, it is necessary especially when making workplace adjustments which have legal implications. The employers who figure out that they need to constantly work and adjust to keep their employees happy and their workplace free from workplace legal violations, well those are the ones that have figured out the formula for success in this “new normal.” Adam Kemper, is the managing partner of The Workplace Law Firm. Adam can be reached at akemper@theworkplacelawfirm.com

DR. ENRICO FAZZINI 702-570-8600/516-371-2225 DRENRICOFAZZINI@GMAIL.COM 291 NORTH PECOS ROAD HENDERSON, NEVADA 89074

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Cryptocurrency Taxation Written By Donovan Thiessen, CPA

t any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? Yes or No? You might have been asked this by your CPA while your prior year income tax return was being prepared. You might (you should) be asked this same question this year, because this is a question that you must answer on page 1 of your Form 1040 Federal income tax return. As you sign the income tax return, do not forget your attestation: “Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any knowledge.” The IRS uses the term “virtual currency” to define the various types of intangible, digital assets more commonly known as cryptocurrency. The most popular cryptocurrencies are bitcoin, ethereum, and dogecoin. I’ve seen a sharp increase in this

activity over the recent two years. Unfortunately, there appears to be a common lack of understanding on how these assets are treated for income tax purposes. Although the online exchanges are providing better reports to assist with income tax preparation, the average person is trading these in a way that creates unforeseen complexities for tax reporting. This can cause unexpected, additional, fees for accounting and income tax preparation. Worse, it can cause surprise tax liabilities and draw scrutiny from the IRS. This article will give you an insight into the accounting and taxation of trading cryptocurrencies and will improve your organization and record keeping for this activity. The IRS has increased its enforcement efforts for virtual currency transactions in recent years. On the current income tax return, they ask the first question in this article immediately after asking your name and address. In other words, it is a headline level question. Reading it closely, it does not ask if you merely purchased virtual currency. If that is all that you did during the calendar year in question, then you may answer “no.” Otherwise, if your answer is “yes,” you might be surprised as

the way that you need to organize your activities. Virtual currency is considered property by the IRS. 3This is the same as stocks, bonds, gold and silver bullion. These assets typically are inventoried and can be identified as to the quantity, original price (cost basis), and the date they were acquired and sold. Look at your annual tax statement from your broker that reports stocks sold during the calendar year. It will show this data, and you will report it as capital gains and / or capital loss on your income tax return, subject to capital gains taxation rules. The IRS has recently required cryptocurrency exchanges to report trading activity on annual 1099 forms to the IRS and provide copies to the taxpayer. This is helpful for the IRS to see who is trading, but is it helpful data for the taxpayer? A taxpayer generally recognizes capital gain or loss on the sale, exchange, or disposition of virtual currency. Let’s review a few examples of different transactions, where the starting point is the purchase of 1 bitcoin in March 2020 for $10,000. If you sold it for $55,000 in April 2021, you must recognize $45,000 (55,000 – 10,000 = 45,000) in long term capital gains for income tax purposes. Alternatively, let’s say you traded the bitcoin for a vehicle valued at $50,000, and $5,000 cash. In this case you also have $45,000 in capital gains. If you traded the 1 bitcoin for $55,000 worth of other cryptocurrencies, then once again you have capital gains of $45,000. For simplicity purposes, you may owe income tax of 45,000 x .15% = 6,750 on each of these transactions. For the latter two examples, you can see where this might be a surprise. It is the second example that has emerged as a major challenge for many crypto traders. Trading cryptocurrencies for other cryptocurrencies creates issues with the accounting of the inventories. A complete inventory should contain the following data: • Quantity owned, separately sorted by specific asset type • Cost basis of assets purchased or, • Fair Market Value of cryptocurrencies received in exchange for cryptocurrencies given up, • By date purchased or received, in chronological order. Commonly referred to as the First In

•

First Out method. This is the default method of inventory accounting. Sale or exchange assets need to record the sale date and proceeds received. To determine the gain or loss, you pair the sale or exchange with the oldest inventoried assets. The ending inventory by asset type must be tracked on an ongoing basis, but certainly on an annual basis.

The complexity involved to create a complete and accurate accounting for your cryptocurrency activity and inventory might surprise you. I’m seeing taxpayers trading cryptocurrencies across multiple exchanges that includes purchases, sales, exchanges and furthermore withdrawals to offline cold storage wallets. I am seeing assets withdrawn from exchanges and then re-deposited back to an exchange, and other exchanges. The inventory accounting needs to be organized by cryptocurrency type, no matter where the asset is held (multiple wallets that are online or offline). For instance, at the end of 2021, I need to know the aggregate quantity of bitcoin owned, as well as ethereum and any other cryptocurrencies

owned. Due to trading on multiple exchanges and buying and trading of multiple cryptocurrency types, taxpayers are unknowingly causing their accounting to be complex and time consuming to prepare. As in the prior examples, not only can this create surprise tax liabilities, but it may also create surprise accounting and tax preparation fees. Further, I have seen crypto assets liquidated to pay for these taxes and accounting fees, which may result in additional taxable gains. In some cases, there are 10, 20 and even 100 cryptocurrencies owned, each with a First In, First Out inventory that needs to be tracked from inception to present and ongoing. Considering these complexities, I recommend that taxpayers attempt to keep their trading as clean as possible. Some tips: • Use a single exchange. • Buy cryptocurrencies with the US Dollar (USD). • When you want to sell, get the proceeds in USD. • When you want to exchange one cryptocurrency for another, instead of exchanging them, sell the asset first, and use the USD proceeds to buy the new asset. • When sales produce a capital gain, be sure to have some liquidity denominated in USD so that you can pay income taxes on the gain. • Be strategic with withdrawals and deposits. If possible, do these in batches in repeatable sequences such as only at the end of the month. Make notes for the accountant to reference. • Use software such as Zen Ledger to track your assets and trading activity. Be sure to include assets that are held in an offline storage wallet.

President Biden’s failed Build Back Better bill included a provision that could make the accounting and taxation for cryptocurrencies much more complicated. Although it did not pass, this provision will likely resurface. Disallowed losses from “wash sales” are common with stock sales in which a stock is sold and then repurchased within 30 days. A wash sale is not illegal, but the loss associated with that sale is disallowed and instead, the cost basis is typically adjusted higher for the disallowed loss. Eventually when that security is sold again, it will have a higher basis. Cryptocurrencies are not subject to wash sale rules. When this rule eventually changes, it will cause traders to adjust their cost basis and ultimately create additional complexities to the accounting records. It appears that virtual currencies are here to stay. With increased IRS scrutiny, taxpayers are increasingly getting into compliance with their tax reporting requirements. Be sure to ask your tax professional how you can streamline your trading and record keeping activities to keep this part of your income tax clean and easy to review and understand. In the long run it will save you money on the tax reporting compliance side of your cryptocurrency trading activities Donovan Thiessen, CPA is the founder and owner of The Accountant, LLC. Our mission is to help business owners make better decisions by providing timely and accurate financial and tax analysis. You may reach Donovan at donovan@theaccounantcpa. com, www.theaccountant.cpa and 702.389.2727.

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here did people get the idea that you need a four- the rewarding opportunities available to those who work year college degree to get a great job and have a in the field. successful career? It certainly is not true today, if it ever was. What do court reporters do? — You’ve seen it on TV Court reporters and captioners are starting out in the $50,000 and in movies. pay range and moving into $100,000-plus territory within the first year or two. The skill they practice is called stenography. In Court or Pretrial Discovery: Court reporters operate There is a global shortage of skilled stenographers which an advanced shorthand machine with some of the most means certified court reporters are in ultra-high demand, cutting-edge technology to create an accurate record both here in the U.S. and internationally. of what every person says in a wide variety of settings. Most trials conducted in the United States are recorded Professional stenographers are necessary to the operation by a professional stenographer who uses their specialized of our court system, all legislative operations in government, equipment to note the exact words spoken in the and the smooth running of the business economy. Some courtroom. Court reporters work in both criminal and civil stenographers’ work involves captioning live college trials, sometimes in cases of murder, robbery, or gun or and university class lectures to provide hearing-impaired drug crimes. Family courts handle cases about juvenile students with full accessibility to higher education. offenses, parental neglect, divorce, and child custody issues. The required training to become a certified professional court reporter can take as little as two years to complete. Law Firms: Outside of court, stenographers work every Young people right out of high school can enroll in an day at different law firms taking down the testimony of on-site or an online independent court reporting training witness at depositions in cases from all areas of the law. program. As some community colleges add stenography Typical deposition testimony could focus on injuries from training programs to their curriculum, more students can car accidents, medical malpractice, dangerous product become certified in the program while they complete their liability, environmental law violations, or multimillion dollar associate degree. business disputes. Project Steno — Free Introductory Course and Training Public Service – Government: Court reporters are relied Prep on to record the speeches delivered and debates engaged in by representatives and senators in the United States Project Steno was created to offer young people a free, Congress and in state legislatures. reliable, properly structured introductory training program Law Enforcement: In many states, court reporters listen to to find out if court reporting is a career path they might like tape recordings of grand jury proceedings and transcribe to try. We want more young people to enter the profession the audio recordings produced by law enforcement during and reap all the benefits the profession offers. Project secret surveillance authorized by search warrants. Steno encourages high schools and community colleges to establish court reporting certificate programs to respond to Corporate Meetings: Every large corporation the shortage of stenographers and to inform students about or organization is required to memorialize some 66 | VEGASLEGALMAGAZINE.COM

communications between directors or department heads. Many employ stenographers to ensure accurate records are made of high-level meetings or official internal investigations involving potential wrongdoing by employees or managers.

what we see now, a booming demand for many more young people to become certified court reporters. Equal Opportunity / Equal Pay

Several events contributed to the present shortage of qualified stenographers. The overpromotion of four-year college diplomas as the key to success led young people to look past lucrative alternative careers like stenography. We often say that court reporting is the best job you’ve never heard of.

Does high-speed verbatim court reporting sound like it might be right for you? The introductory course provides you with a real sense of what it’s like to do the work. If you think it is right for you, Project Steno will help you follow up with more extensive training from expert instructors who made careers of stenography.

The stenography profession is structured in such a way that it is free of the basic inequities so common in the larger Captioning: Who creates the captions appearing at the economy. Court reporting is paid at a standard rate for both bottom of videos, movies, or live TV? Court reporters men and women. Demand for the skill makes jobs available using their highly developed skills instantly produce the to everyone who can perform the skills with the necessary script of the words spoken by the people on the screen. high level of accuracy. The National Institute of Health reports that there are ten million hearing-impaired people in the U.S., and that one Free Preliminary Training and Prep Courses Are Available million of them are functionally deaf. Millions of hearing- Now! impaired Americans depend on stenographic captioning to remain informed about their world and to enjoy full Try Project Steno’s FREE, hands-on, six session Basic Training access to a visual medium that would otherwise be of Course to find out how to participate in learning about the limited value to them. techniques and equipment you will use as a court reporter or captioner. You can take the course right from home on Why Is There a Shortage of Certified Court Reporters? your choice of available class schedules.

It’s sadly ironic that so many young people who pursued four-year degrees now find themselves shackled with student load debt and unable to find a job offering more than a minimal salary.

To learn more and find out how you can participate in the free introductory course, register on ProjectSteno. org, or email info@ProjectSteno.org, or call 508-438-0314. You will receive all the information needed to get set up. Project Steno will arrange for you to have access a machine Some colleges and universities experimented with “writer” to use and provide you with the course material and stenography courses, but they learned quickly that the instruction. high degree of proficiency demanded in stenography did not permit students who did just “well enough” Mike Lewis is a Director with Discovery Legal Services, a to advance. To advance in stenography, a student provider of court reporting, deposition, trial and videography needs to achieve a speed of 225 words per minute. If a services in Nevada. He can be reached at 702.340.5818 or student needed to repeat a college course, the financial mike@discoverylegal.net. aid rules used disqualified them from some Pell grants. Four-year educational institutions soon discontinued the stenographic programs. Over time, as the availability of student loans and grants increased, so too did the appearance of fly-by-night private colleges that took advantage of young people by offering degrees they never delivered. The natural government response to this exploitation was to apply regulatory pressure to smaller, independent higher-ed programs, forcing many to close, including some highly valuable court reporting schools. With too few available training programs, and too little public recognition of the benefits offered by a stenography career, fewer people entered the profession. The result is

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LIFESTYLE

“When I was 5 years old, my mother always told me that happiness was the key to life. When I went to school, they asked me what I wanted to be when I grew up. I wrote down ‘happy’. They told me I didn’t understand the assignment, and I told them they didn’t understand life.” - John Lennon

THE MAYFAIR SUPPER CLUB A ONE-OF-KIND-EXPERIENCE Beyond the heavy foot traffic, bright lights and indistinct chatter of The Bellagio’s casino floor lies The Mayfair supper club.

nter the large wooden doors and the outside noise nearly ceases. Now the muffled sounds of a live performance are all that’s heard. Enter another set of doors and you’ll find yourself in the main bar area, where the muffled sounds of the live-show grow louder. One more set of doors and you’ve officially entered The Mayfair Supper Club. A dimly-lit dining area with waiters in classic upscale attire is offset by the bright lights illuminating a central stage. The fountains of the Bellagio explode in the background just outside the large windows creating a true spectacle. A committed performance delivered by a charismatic crew offers the quintessential Vegas experience. A live band plays while dancers adorned in risque outfits bound from every corner of the stage, occasionally making their way onto the floor. Musical performances spanning decades, from classic covers of Frank Sinatra, to modern hits by Rihanna, fill the room.

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Written By: David Denk

If you’re expecting a quiet low-key dining experience, Mayfair supper club may not be the place for you. For thrill seekers, with an appetite for fine-dining and live entertainment, look no further.

After providing our names, the showmen, standing directly next to us, proceeded with his performance. Which was more-or-less about how incredible and unlikely it is that I ended up with the person I was with.

The supper club experience is not a new concept. Dating back to the 1930s, dinner and live entertainment has been a formal experience for those who sought it. However, it may have fallen out of vogue in terms of its novelty. But the Mayfair supper club is an ode to this classic staple. Delivering a modern take on the concept.

Following my verbal lashing, the show continued around us. The performer pulled the microphone down, patted my shoulder and thanked me for my participation. All in good fun.

As for my personal experience, I was seated in either the best or worst seat the Mayfair Supper Club had to offer. Depending on one’s perspective. I was directly in front of center-stage. The only way I could’ve been closer to the performers is if I were actually part of the show. Which at one point, I essentially was.

It’s dark, loud and the show almost never stops, beyond several minor intermissions.

Because of my proximity to the performers, my girlfriend and I were the subject of one of the more contemporary performances offered. A freestyle rap.

David Denk can be reached at IG: @dmdenk or by email: dmdenk@gmail.com.

The Mayfair Supper Club at the Bellagio isn’t for everyone.

But if a break from the monotony of everyday dining experiences sounds enticing, then The Mayfair supper Club is well-worth the visit. Just don’t sit directly in front of the stage.

GAMBLING

THE GAMES PEOPLE PLAY Written by Don Logay

egas is a classic “Company town” built around one industry – gambling. With it, came megaresorts, big name entertainment and lavish five-star restaurants... and every year, it draws millions of gamblers to try their luck. But while they may know how to gamble, most actually know almost nothing about gambling per se’. Things like: Why are there bars and fruit (like cherries, oranges and lemons) on slot machines? Who are those Kings and Queens on playing cards? Why is Roulette called Roulette? And that the popular sayings, “the buck stops here” and “passing the buck” are actually Old West gambling terms. How about “Winner, Winner, Chicken Dinner?” Gambling has a rich history filled with fascinating knowledge and lore – typically passed from person to

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person by word of mouth – that once learned, will make you the one of most interesting gamblers on the casino floor. Name of the Game No matter how far one goes back in time, some form of gambling was taking place. Artifacts were found in Ancient Egypt (3000 BC), with recorded mentions in Ancient China (2300 BC) and later in both Rome and Greece (700 BC). Truth be told, there was probably even some form of Three-Card Monte being played by Stone Age cavemen millions of years ago wagering for dinosaur meat and animal hides. Today’s popular wagering has gone through many

iterations – both in name and process – and it adds a bit of interest (and snobbery) when one is playing a game. Some names are quite logical, such as with “Roulette”. Introduced in Paris in the 1700s, it was named after the French word for “wheel” – “Roue” – and then, because of the small numbered “pockets” around the outer rim of the revolving wheel, the name soon became “Roulette,” so named after an invention of the day. Around this time, a local machinist invented a small wheel with tiny blades and punches positioned around the outer edge – called a Roulette – used to make mini-perforations in paper for ease of separation. In 1847, it also became the tool used to create perforations for U.S. postage stamps. Today, ask any printer, philatelist (stamp collector) or person that sews or works with leather, and they’ll

tell you this process is still known to this day as “Rouletting.” Chinese Whispers Other games, such as “Craps” earned today’s name over hundreds of years in a spoken evolution, much like the “Chinese Whispers” game, where players line-up and pass a whispered phrase from person-toperson and the phrase announced at the end differs greatly from that whispered at the start. Craps originated in 1788 as a game called “Krabs” derived from an earlier dice game called “Hazard” that dated back to the Crusades. In Hazard, the twoand three-spots were referred to as “crabs.” Why? Who knows. While “Crabs” could be played both formerly on table layouts in early casinos or informally as “street crabs” using a sidewalk curb or brick wall as a backboard, it

was the passed-along name for the popular street version that eventually morphed into the French word “crapaud” – meaning “toad” – referring to the appearance of those crouched down to play the game in the street or over a floor. Thus, the old “Chinese Whispers” game ultimately coined the name “Craps.” Bluffing and Marketing Poker is the culmination of many card games that emerged over the ages. One was a French card game called “Poque.” Another was a German variation called “Pochspiel” derived from the German word “Pochen” meaning “to brag or bluff.” French colonists brought Poque to America – namely to New Orleans – where, in 1829, a local named Joseph Cromwell mistakenly bragged that “Poker” was rapidly gaining in popularity. As the game continued to spread throughout an emerging nation, 74 | VEGASLEGALMAGAZINE.COM

the mispronounced name stuck and for many years after it was still alternately referred to as “bluff.” As for Blackjack, while there are many early variations tracing back to the early 1500s, it is another French card game from the 17th Century – called “vingtet-un” (or 21) – that is the direct forefather of our modern game. Today’s “Blackjack” however, is purely Vegas. In the 1930s, local casinos introduced a promotion whereby players were rewarded an extra 10-to-1 odds if their “21” was won with the combination of a black Jack of Clubs or Spades and an Ace of Spades. Over the years, the promotion faded away... but the name “Blackjack” remained. Tools of the Trade Gambling is facilitated by only a few age-old handheld items: Cards, Dice, Chips and a tiny white ball.

Playing cards were first found in Ancient China in the 9th Century and various forms spread worldwide over the ages. Around the 14th Century, playing cards for the upper classes in Italy were the very first adorned with hand-painted images that included a King on a horse, a Queen on a throne and a standing Prince (later known as a Jack). Once again, it was the French who developed the icons of hearts, spades, diamonds and clubs – derived from things like acorns and leaves – and divided the four suits into red and black. They also adorned court cards with famous royalty, such as King David of Isreal (Spades), Alexander the Great (Clubs), Charlemagne (Hearts), and Julius Caesar (Diamonds) representing the four empires of Jews, Greeks, Franks and Romans. The same for famous Queens and Princes. While the 16th Century French are the primary influence for today’s playing cards... it is America that introduced the lovable court jester “Joker” in 1875 as a wild card. Luck be a Lady (or is it Math?) Today’s pair of six-sided dice are the oldest gaming implements known to man and can be traced back to

Ancient Egypt and through the ages in China, Greece and Rome. While dice are widely used for many games, they are also generally misunderstood... as many believe the odds of throwing any number between two and twelve is simply a matter of luck. Actually, not so. The odds on rolling a particular number differ greatly and knowing the combinations actually govern one’s “luck.” There are three different ways to roll a seven ( 6+1, 5+2, 4+3). There are three combinations for six and eight as well. However, there are only two ways to roll a four (3+1/2+2), a five (3+2/4+1) or nine (4+5/6+3) and only one way to roll a two (1+1) a twelve (6+6) or a three (2+1). Is luck just a roll of the dice? Not always. Just do the math. Outsmarting Those Who Watch The use of “chips” for gambling originated in Ancient Rome. Seems both Greek and Roman citizens were prone to wagering in excess on virtually anything. So much so, that gambling for money was eventually outlawed to encourage gainful employment and if one was caught, a stiff penalty of four-times one’s wager was imposed. To side-step this daunting law, players introduced the first gambling chips to avoid

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the appearance of playing for money.

More Fascinating Facts

The little white ball used in Roulette is not as simple as it may appear. As there are many who, over the years, have devised various schemes, theories and systems to outsmart when and where the little ball may drop, casinos worldwide often use different sizes and weights to foil their plans. Roulette balls (called Pills) can be Ivory or a white ceramic material and depending on the size of the Roulette wheel (yes, they differ) balls can vary in size from 10mm to 22mm.

“The buck stops here” and “passing the buck” are Old West Poker terms from the 1800s. Players put a “buckhandle” knife on the table that was used as a marker to indicate who would deal. Either the “buck stops here” and you dealt... or you “passed the buck” to the next player. Today, it generally signifies accepting responsibility.

The size and weight of a Roulette Ball also determines the number of revolutions and when and where gravity will cause it to drop. To foil crafty players who study and calculate such performance... some casinos will switch between balls of various sizes. Next time you are at a Roulette table, notice the little indentation on top of the wheel. That’s where an alternate ball is kept in plain sight, should a casino so choose.

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If you add up all the numbers on a Roulette wheel it totals 666. A dreaded biblical symbol that also has a name for those who fear this number. Its one of the longest words in the dictionary: Hexakosioihexekontahexaphobia. Playing cards also have a unique and mystical heritage that reflects many aspects of the calendar. Four suits represent the four seasons, a 52-card deck reflects the weeks in a year and there are twelve face cards that represent the twelve months. If you add up all of the numerical values in a deck (using Aces as one and continue the Jacks, Queens and Kings as 11, 12 and 13) it totals 364. Add in today’s American Joker

card and you get the 365 days in a year. Wondering about Leap Year? Many decks bear two Jokers for that occasional happening. Showing off in Vegas Whether you are a local or a visitor, it’s fun to throw around a few Las Vegas facts to impress those around you. Such as, the famed 4.2-mile neon-drenched Las Vegas Strip isn’t in Las Vegas. It’s actually in the unincorporated town of Paradise in Clark County. The City of Las Vegas proper really begins at Sahara Avenue and a new lighted archway over Las Vegas Boulevard at that location officially welcomes you to the city. Slot machines were invented by Charles Fey in 1895. As gambling was outlawed in the U.S., early models rewarded players with chewing gum and the symbols (cherry, orange, lemon, etc.) determined which flavor you won. Today’s manufacturers still continue the

fruit symbols as tradition and the bars you see were originally sticks of gum signifying a bonus win. Back in the 1950s, a full three-piece chicken dinner costing $2.00 was a casino staple. The average bet at that time was also $2.00. When a player won at a table, dealers shouted “Winner, Winner, Chicken Dinner” to attract attention and promote business. Finally, is it Gambling or Gaming? Simply put, gambling can be done pretty much anywhere unsupervised... while the term “Gaming” means it is officially regulated by law... as with the Nevada Gaming Commission. You now have enough assorted facts and information to either impress those around you when playing a game... or to be told to “pipe down” and to concentrate on wagering. Either way, you still know more about the games people play than they do. So there.

THE SMITH CENTER

The Arts and Entertainment Sector, Covid, and What’s Next

By Myron G. Martin, President and CEO, The Smith Center

bands that entertain us in venues across the rest of our state.

I’ll get to The Smith Center later, but allow me to focus on the many friends and neighbors across our state who could not find work during the pandemic. Think about the number of musicians, for example, who simply could not get a gig. Think about their families. Think about the human beings who play instruments and create amazing music on the Strip - the symphony musicians, the lounge bands, the wedding singers, the studio musicians – not to mention the many artists and

Things are starting to come back, but these musicians are still playing catch up. So, I come to you this month with two requests: First, if you can, please think about giving to one of the funds set up to help struggling musicians, most notably the Composers Showcase which provides financial assistance to the local entertainment community right here in Las Vegas. Secondly, please think twice before asking musicians to donate their time for your event, party or gathering. They are professional musicians who deserve to be paid for their expertise, just like any other professional. Quite simply, it is a slap to their musicianship and their years of training to say that they will get “good exposure” by playing at your event for free. Great musicians don’t need exposure, they need to feed their families. And this applies to others in the performing and creative arts. I urge you to please be part of the solution as we struggle to get back to normal.

he arts and entertainment sector was hit especially hard during the pandemic. Venues across the country were required to close and, unfortunately, some may never reopen. Producers were forced to cancel tours. Agents had to postpone engagements. Ticket sellers, ushers and professional stagehands were laid off. Artists were out of work. It was a terrible time. Fortunately, thanks in large part to the Save Our Stages Act, many venues have been able to reopen, with kudos to our caring congressional delegation.

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Please support the Las Vegas Philharmonic, the Nevada Ballet Theatre or your choice of any other local nonprofit arts group here in Southern Nevada. Hard-working and talented groups like Broadway in the Hood or the Majestic Repertory Theatre would really appreciate your support. Ditto for those in Northern Nevada as The Reno Philharmonic Orchestra or Artown would also appreciate your kindness. At the very least, the next time you see a musician playing for tips, drop a little something in his tip jar. OK, I’m off my soapbox (for now). What about The Smith Center? After furloughing and laying off about 160 people last year, we were finally able to reopen this fall. I am pleased to report that we have been very busy. More than that, I am pleased to say that the vast majority of our guests are so happy to return to the Heart of the Arts, saying that they appreciate all we have done to prepare for them. (As a side note, suffice it to say that reopening the facility was much more difficult than the grand opening 10 years ago because of the many hoops we had to jump through due to Covid!) However, along with the happy people, there is also the handful of mean spirited, unpleasant and unreasotnable people who show up refusing to wear a mask or

show us their vaccination cards, despite agreeing to our clearly stated terms when they purchased their tickets. They agreed to follow the rules, but were turned away at the front door as a result of their own actions. We have made no exceptions to the rules, and as a result our audiences have thanked us profusely for keeping them safe. I cannot say enough great things about the Smith Center team whose heroic efforts have made our successful reopening possible. The reopening process has been difficult, but the outpouring of love and support has made it more than worth it. I look forward to the day when can get back to something close to normal, but for now our Smith Center family is thankful that we get to greet people at our facility every day, including welcoming the most talented people in the world to Las Vegas. Allow me to thank everyone reading this who has attended a show. Ten years ago when we first opened, we distributed lapel pins that read “I Was There” to all of our guests. Today, I am immensely proud that so many people can say that they were here again, masks and all, and that they liked it.

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Being a Health Professional vs. a Healthy Professional Written By: Joe T

wanted to start off by saying that both of the individuals discussed in this piece are not myself. This is but an observation of two men, one in his late 40s and another 50 are both able to lead happy and healthy lives by simplifying, prioritizing, and keeping to a regular schedule/routine. Vance Smith is the co-owner of Tread Vegas Fitness. While instructing 4-6 classes a week as master trainer, he also works full-time as a manager of a large auto insurance company, is a father to 4 and a husband. Orlando De Castroverde is a well-respected attorney and partner at De Castroverde Law Group. Like Vance, Orlando also maintains an extremely busy schedule. However, aside from being friends, both of these men share one important similarity– they both maintain a routine.

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Routine, Routine, Routine

A Typical Day for Vance

Why do we like a routine? Routines most importantly allow us to create structure so we can make planned time for ourselves while appropriately delegating time for our daily tasks. Without routine, a day is merely chaos with an unknown start and end. For that reason, getting ourselves into a routine allows us an opportunity to cover all bases. A good routine should be one that ensures we are making time for ourselves, our own interests, family and obligations all while still efficiently completing our tasks at work.

330-4am Wakes up religiously (even on weekends btw) 4-430am Quick breakfast (protein focused) and his usual Starbucks espresso 5-6am Open the gym for the 5am class that he regularly teaches 730am Takes his son to school 8am-9am Second meal typically a purchased meal prep service 9-11am Zoom meetings and phone calls with auto dealerships 12-1pm Attends group fitness class at Tread Vegas Fitness 1-2pm Assessment and weekly goals meeting with Tread Coaches 2-6pm Additional phone calls and meet ings for insurance 6-8pm Dinner with the family and activities 8pm Bedtime (lights out, no phone, emails or TV)

Work is and should be important in all of us. It is important to be passionate about what we do and how we achieve our goals in our career. The problem most of us face is finding that work/ life balance so we can take the necessary amount of time needed to focus on ourselves to ensure we are each happy and fulfilled first and foremost.

A Typical Day for Orlando 6:30 am Wake up 7:30 am Take kids to school 7:45 am Breakfast and espresso 8:15 am Work typically at the downtown office 12:00 pm Group fitness class 1:30-2 pm Lunch and afternoon espresso 2-6 pm Work at the downtown office 7pm Hang out with kids or pick up kids from activities 8:30 pm Dinner 9-11pm Relax, reads or watches TV 11:30 pm Goes to bed Group Fitness Group fitness classes are a fun and great way to fit your fitness needs into a daily routine. Group fitness classes are great for encouraging you to create a routine. Unlike big box gyms

where motivation to schedule your workouts is minimal, group fitness classes are scheduled in a time constraint manner throughout the day so they can fit more easily into each person’s busy schedule. In turn, members are encouraged to create a routine for their regular workout. If you know what time you need to get to class and what time it will end, it is much easier to plan your daily tasks more efficiently without fear of mismanaging time in your day. Group fitness classes can vary from Yoga, CrossFit, running clubs, basketball, etc. Although these classes don’t have to be the answer, they should be: 1. Time Sensitive: Tread Vegas Fitness for instance is 45min. 2. Social: Making friends and socializing is healthy. The group fitness class you choose should provide an environment to disconnect your brain from work and give you a moment for yourself to be with friends and connect with others. A bonus here is that these social connections many times can even turn into beneficial work contacts. 3. Stress relief: Exercising relieves stress.

Giving yourself a scheduled time to focus on your personal fitness goals will aid, even if momentarily, in lowering your overall stress in the day. 4. Boost both strength and cardiovascular health: Both are important for your overall health so find a class or classes that incorporate both strength training and cardiovascular training. 5. FUN: Always make sure whatever it is you decide, you choose a class you enjoy. Fitness should be fun and group fitness classes are a great way to keep your fitness fun. Being a “Healthy” Professional does not mean countless hours in the gym, weighing and measuring foods and being the one to turn away an occasional night out with friends and/ or coworkers. Being a “Healthy” Professional is being smart and deliberate with time management, sticking to a schedule, and keeping a prioritization of self, family and hobbies all while crushing it in our profession.

FAMOUS HOLLYWOOD RIDES

Iconic Cars of Movie and TV Fame Written by Don Logay

ollywood stars and their famous rides are forever intertwined with one another all throughout the annals of television and motion pictures. Say “Hi Ho Silver” and the Lone Ranger poised on his white stallion comes to mind. Roy Rogers rode “Happy Trails” on Trigger and Hollywood’s first big cowboy star, Tom Mix, galloped across the silver screen in 1909 riding his talented wonder-horse Tony. But these were simply “one-horsepower” costars. A second generation of memorable rides came soon after in the form of lovable four-wheeled “beaters” – like the piled-high scruffy 1921 Oldsmobile Model 46 Roadster in the “Beverly Hillbillies” and the torn-andtattered 1959 Peugeot 403 convertible driven by “Columbo.”

However, it didn’t take long for Hollywood to begin teaming up stars with cool rides that sometimes actually stole the show... like the red 1961 Ferrari 250 GT in “Ferris Bueller’s Day Off,” the 1969 Dodge Charger (General 01) in the “Dukes of Hazard” and the hot road-racing 1977 Pontiac Firebird in “Smokey and the Bandit.” Then came the era of “super rides”... that blazed across the screen and took star cars to a new level. Who could forget Steven McQueen’s car chase through the streets of San Francisco behind the wheel of his 1968 Ford Mustang GT-390 Fastback in “Bullitt”... or Sean Connery fending off SPECTRE in his specially-equipped 1964 Aston Martin DB5 (with machine guns, rotating license plates and awesome 007 spy gear) in “Goldfinger.” These all were, however, still pretty much just

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Photo Courtesy of Videobob Moseley “cars” – at least on the outside. The “best-of-thebest” was yet to come. Yes, Hollywood still had one more Ace up its sleeve. SUPERSTAR CARS Along with one-off custom oddities – like the “Batmobile” – came a few highly-modified, custom-purpose, extremely memorable supercars that soon earned their place as the all-time “superstars” of Hollywood rides. First, is the undisputable number-one biggest hit of them all... the tricked-out DeLorean “Time Machine” from “Back to the Future.” Film designers went all out to enhance both the sleek 1981 DeLorean DMC-12’s stainless-steel exterior and the compact two-seat interior with an incredible array of dreamed-up gadgetry that defies one’s imagination. The exterior is draped in a maze of inexplicable wiring, tubing and electronic “stuff,” the rear features two mammoth exhausts to facilitate rapid time-travel acceleration and the interior

(accessed by the dramatic gull-wing doors) is jam-packed with ooh-and-ahh push-button/ flashing light electronics... including the all-time Grand Daddy of dreamed-up memorable Sci-Fi gizmos: the Flux Capacitor ! The second most popular and memorable movie car of all-time... is the ECTO-1 “Ectomobile” from “Ghostbusters.” Originally a fairly-rare 1959 Cadillac Miller-Meteor Hearse/Ambulance, it too was thoroughly enhanced with all sorts of imagined equipment needed to combat and defeat unworldly entities. With flashing police lights, a distinctive red and white paint job and catchy Ghostbusters logo... the ECTO-1 was etched into the memory of movie-goers as the second-most beloved Hollywood car of all time. Other less ostentatious, yet highly memorable and recognizable superstar cars, were the sleek black 1982 Pontiac Firebird Trans Am “KITT car” from “Knightrider,” the gaudy 1963 yellow Cadillac Convertible (with cringe-worthy tiger upholstery) from “Scarface” and the beat-up, dusty 1974 Dodge Monaco Police Car seen in

“Blues Brothers” to name but a few. These famous automobiles, and numerous others, are seen as equal-billing co-stars along with the real-life actors that drove them... and in many cases, they actually outshined the lead characters around them. WHERE ARE THEY TODAY? While the popularity of aging movie stars may fade, the interest in these iconic Hollywood rides not only remains – but continues to grow year-after-year – with fans flocking to see them whenever and wherever they appear. Fortunately, many have been faithfully restored, preserved and lovingly cared for in famed automotive museums and by numerous private collectors. For example, both the original DeLorean Time Machine and ECTO1 Ghostbusters Cadillac Hearse were rescued and fully restored to their initial movie premiere condition.

The DeLorean Time Machine is now on display at the famed Petersen Automotive Museum in Los Angeles and the Ghostbusters Hearse is on location at Sony Studios in Culver City, California. But as they say in infomercials... “Wait, there’s more!” These original superstar Hollywood rides are not only all-time fan favorites and big-time attentiongetters... but they have also created a unique and surprising “secondary industry” of sorts. Today, there are a handful of enterprising individuals around the country that specialize in faithfully “recreating” these iconic automobiles – in every respect – with no detail (no matter how miniscule) left undone. WHERE’S YOUR FLUX CAPACITOR? One such leader in producing these topto-bottom clone duplicates – referred to as

Photo Courtesy of Videobob Moseley

“replicars” – is Robert “Videobob” Moseley, the creative mastermind behind a unique business that recreates these iconic movie cars for all to see and enjoy many times over. He began this venture – and replicating Hollywood rides – quite by accident. Bob Moseley loves cars – all types of cars – and one of his early fascinations was with the flashy gull-wing doors of the DeLorean. So, when one became available for $15K in 2003, he bought it... and, while his dream car garnered attention wherever he went, there was always the obvious accompanying question: “Hey McFly, where’s your Flux Capacitor?” After being asked this repeatedly, he decided to foil the inevitable with his accumulated knowledge of electronics and set-out to build an authenticlooking “Flux Capacitor” for his DeLorean. While it drew great attention as intended, it also whetted Bob’s interest in further recreating and adding still more replicated Time Machine gadgetry. He began carefully researching and studying the DeLorean created for the movie... and even made numerous trips to Universal Studios in Hollywood to see and absorb all aspects of the original car.

Photo Courtesy of Videobob Moseley

With each intricate facet faithfully reproduced... and expertly installed, one-by-one, both inside and out... he ultimately turned his POD (plain old DeLorean) into a dazzling show-stopping 2.0 superstar. He fired it up and dialed in a date... gizmos beeped, lights flashed, the speedometer hit 88 mph... and it was “On to the Future!” SEND IN THE CLONES Bob’s eye-catching DeLorean Time Machine garnered a lot of attention as he cruised the streets of Dallas/Fort Worth. So much so, that in 2004, Dallas Cowboy Quarterback, Roger Staubach, asked if he could rent it to promote his newly-formed real estate company. It was Bob’s first real commercial “gig” and use for his car. That first DeLorean Time Machine was later sold to an entrepreneur in the toy business in 2009. Bob used some of the proceeds to open a small restaurant in downtown Dallas... and the rest went to funding the idea of possibly doing this as a business. In 2010 Bob set-up shop in a small garage in suburban Dallas, Texas and – drawing on his

extensive background in electronics, video production and gadgetry learned over the years (that earned him the nickname “Videobob”) – he began looking for a second DeLorean to reimagine... and, as they say, the rest is history. As a result, and to date, he and his “Bob’s Prop Shop” crew have completed and sold an amazing total of 43 DeLorean Time Machines (for as much as $200,000 per car), as well as three authentically-restored Ghostbuster ECTO1 Hearses, eight Knightrider KITT replicas and eight Blues Brothers movie cop cars... plus a copy of the yellow Scarface Caddy Convertible, a couple of A-Team trucks, two Scooby-Doo vans and a cool Jurassic Park Jeep reproduction... with over 100 “Star Cars” completed so far.

Whether cruising down the Strip in an authentic DeLorean Time Machine or the eye-catching Ghostbuster ECTO-1 – or perhaps driving his silver Rolls-Royce – it’s apparent that, for Videobob Moseley (and others), recreating these fascinating iconic Hollywood rides is today a bigtime, lucrative, booming business. Who knew? As the sign says, “Welcome to Fabulous Las Vegas.” It’s your kind of town.

Bob’s Prop Shop was also featured as a reality TV series – called “Screen Machines” – which can be found on YouTube, along with hundreds of videos that chronicle his car-building experiences, that is currently followed by over 110,000 subscribers. NEXT STOP LAS VEGAS While the original “Bob’s Prop Shop” will continue in Dallas, his penchant for replicas now extends to creating a second production facility and personal residence on a newly-purchased expansive compound on the East side of Las Vegas. You may also start seeing his superstar Hollywood cars at local events around town, as his 43rd completed DeLorean Time Machine was recently on display at the Shelby Automotive Museum, just off the Strip, for the kick-off of the 2nd Annual Las Vegas Concours d’Elegance. Robert “Videobob” Moseley is an interesting character... and easy to spot, with his shaved head, Fu Manchu Beard and signature black outfit with red suspenders... and while building these authentic recreations of iconic Hollywood rides is “his thing,” you just might also see him around town performing as a singer with his rock band – “Videobob and the Radio Stars.”

Photo Courtesy of Videobob Moseley

JOB BURNOUT AND STRESS DURING CHALLENGING TIMES

Written by Dr. Cash

ob burnout is a real work-related syndrome and can occur in any kind of profession. The community as a whole and some professions more than others have been really impacted by burnout, stress and anxiety these past couple of years. It does not seem to be getting better.

of anger, depression, and potentially severe illness.

There are many factors that contribute to burnout and stress, but not limited to:

1. Evaluate your options – if you are feeling pressured at work, overwhelmed, discuss these specific concerns with your immediate supervisor. Be honest and open. Many employers offer Employee Assistance Program that are confidential. Discuss the possibility of a “mental health day” once or twice a month where you completely disconnect from work. That helps a lot of people get back on track. 2. Get outdoors; get some exercise – Always consult your personal physician before any physical activity but getting outdoors and

• • • • • •

Work/life imbalance Unclear job expectations Dysfunction at home or in the workplace Social media/news overload Lack of social support Health issues

If we ignore these problems or concerns, it can lead to a host of other issues such as fatigue, insomnia, alcohol or substance abuse, outbursts

There are many ways to handle burnout and stress. Here are some thoughts on dealing with it.

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exercising on a regular basis can help you better deal with stress. Seek support from family, friends – You are not in this alone. So many people are suffering from burnout, stress. Talk to your family, close friends and maybe try one-onone therapy with a professional counselor. Pick up a good book and a nice cup of tea – We are all so connected to our computers, cel phones and digital gadgets. Why not pick up an actual book! Travel books, mystery novels, old-fashion comic books are some favorites for a lot of people. Set out some time during the week where it is your “reading/tea break” – or whatever your elixir is, to relax and disconnect. Take a weekend road trip – We live near the mountains and the ocean. Why not take a couple of days and go on a short road trip? We have Utah, California, Arizona as our neighbors. Lots of options. The question is can you “disconnect” from the cel phone, computer, social media for a few hours a day? Get out of your comfort zone – Why not try something completely out of the ordinary to you? Dancing lessons, horseback riding, karate or even cooking classes, another language – those are just ideas about

the possibilities that exist. There are also interesting online courses that cover history, the theater, art and other topics. Check out: www.visitgreatcourses.com 7. Meditation and Mindfulness - One if the recent trends to deal with stress and anxiety is meditation and mindfulness. We know this practice has been around for hundreds of years and all it takes is a few minutes a day to begin. Try to take a few minutes each morning to focus on your breath flow. Be quiet and still for a few minutes. Try to do this each morning and if you can in the evening. You might want to check out yoga, reiki or singing bowl meditation. There are many local resources you can look up including: www.enchantedforestreiki.com www.stillpointcsd.org www.mindful.org Be aware that many people are suffering right now from burnout and stress. Keep an open mind when exploring the possibilities out there. Do not give up.

HUMOR

VLM Volume 8 Issue 2

Articles inside

JOB BURNOUT

HEALTHY PROFESSIONALS

THE SMITH CENTER

MAYFAIR SUPPER CLUB

LV REAL ESTATE OUTLOOK

PROJECT STENO

THE GAMES PEOPLE PLAY

CRYPTOCURRENCY TAXATION

STATE OF THE MARKET

THE BIG ADJUSTMENT

VLM’S BLACK BOOK

TAKING A SHOT

COURT OF PUBLIC OPINION

BAIL REFORM COMES TO NEVADA

MEET THE INCUMBENT: JUDGE ELLIE ROOHANI

MEET THE CANDIDATE: NADIA WOOD

DOMESTIC ABUSE AND DIVORCE

RICHARD SCOTTI

TAKING A SHOT: SIDEBAR