New Intern: Nicolas Aguero

Academic path

Institut d’Etudes Politiques, Lille, France

Universidad de Salamanca Salamanca, Spain

@ 2012-2013: 3rd year, Political Science, degree in politic science and law, Salamanca (Spain) Campus. @ 2011-2012: 2nd year, Political Science, degree politic science and law, at Lille Campus (France) @ 2010-2011: 1st year, Political Science, degree in politic science and law, at Lille campus (France).

Lycée International Saint-Germain-en-Laye, France

2009-2010: Terminale ES (equivalent to US 12th grade, Economy and Social studies option), Graduated with Mention: Bien. Graduated with OIB (international option) in Spanish.

2008-2009: Première ES (equivalent to US 11 th grade, Economy and Social studies option)

Parkway South High School Manchester, Missouri, USA 2007-2008: junior, US 11th grade

Lycée International Saint-Germain-en-Laye, France 2006-2007: Seconde (equivalent to US 10 th grade)

Foreign languages English: bilingual, TOEFL iBT approved early 2010 Spanish: mother tongue level. Spanish Selectividad and International graduation in Spanish (OIB) obtained in 2010. French: mother tongue level.

Internships

2013, June and July, internship at the GRECO (group of states against corruption) at the Council of Europe in Strasbourg 2012, August and September, internship at the European Commission Representation (ECR) in Malta 2012, June and July, Internship at the Argentinean Embassy in Paris, Economic Cooperation department 2011, August: Internship at European External Action Service (EEAS) in Costa Rica 2011, June and July, working for the Chief of Staff, at Major of Vernouillet service 2007: High School orientation internship: Legal Affairs department of Unisys France, producing a report on the Legal Affairs duties in corporations

High School and College exchange

July 2012: One week in Poland with the Weimar Triangle, sponsored by the Nord-Pas-De-Calais Region 2007-2008: One year in the United States living with host American family at attending local High School. The exchange was organized by the AFS – Vivre Sans Frontières NGO

Volunteer action 2012-2014 MUN association at Universidad de Salamanca, Munusal. Munusal: Conference organized at the Universidad de Salamanca by the students association 2010-2012 MUN association at Science Po Lille, since 2010 Munusal. Salamanca conference, April 2013 PMUN. Paris Conference, February 2012 NMUN. Europe Conference organization in Lille with the Regional Council of the Nord-Pas-De-Calais, January 2012 NMUN.NY. Conference in New York, April 2011. Distinguished Award 2011-2012 manager and player of the soccer team of Science Po Lille. 2012-2013 Co-manager and player of the of the a student soccer team at University of Salamanca

Varley Law Office

Warren A. Varley
•Attorney-at-Law•
201 NE Second Street
P. O. Box 235

Stuart, Iowa 50250-0235

varleylaw@gmail.com

Unencrypted e-mail messages are not confidential or secure. Please do not send any message you consider to be confidential or sensitive in nature.

Note that the act of sending electronic mail to this firm will not create an attorney-client relationship. Unless you are already a client of our firm, any electronic communication will not be privileged, & may be disclosed.

Out of Office

This office will be closed July 4 and July 5 in honor of the American Independence Day holiday.

I will be out of the office July 6 to July 14, to participate in a mission trip with my youngest daughter through the Appalacia Service Project in Warfield, Kentucky. I will have staff on hand to answer routine questions while I am gone and if you have a legal emergency, I encourage you to contact my colleauge, Leonard Hartman, LeonHartman@msn.com or 523-2441.

Tax Time Tips

§ Well, we all survived the tumble off the fiscal cliff. Unless you are an individual earning more than $400,000 or a married couple earning more than $450,000, the primary impact was the elimination of the 2% payroll tax holiday. The federal estate tax continues to exempt $5 million per decedent and if a married decedent does not use the full $5 million, the unused portion can be tacked onto the surviving spouse's $5 million exemption. The gift tax reporting exclusion increases to $14,000 per beneficiary per year. Gift tax and generation skipping transfer tax also exempt up to $5 million per donor. These exemptions are now permanent and will not sunset.
§ Turning to income tax, the IRS announced at tax school that they will be targeting education credits and charitable contributions for audit this year. If you claim more than $25,000 in charitable contributions, the chances are very high that you will be selected for an in-person audit. You must have a contemporaneous written receipt for each donation over $250 to a particular charity. In-kind contributions valued at more than $5,000 require an independent appraisal. Education credits will be audited with enhanced 1098-T matching.
§ IRS is also stepping up compliance audits on partnerships and S-corporations.
§ As was the case last year, penalties are draconian if you fail to report income on any assets you hold outside of the United States.
§ IRS continues to see an increase in fraudulent tax return filing. Your best defense against someone filing a return with your SS# is to file your own return first. However, IRS will not be accepting any tax returns before January 30, but promises to have all tax forms approved by March 19. The deadline for farmers and fishermen to file their returns without penalty for failure to estimate has been extended to April 15. Tip to college student parents: “Balance due” tax returns will not be available for download to FAFSA until June 1 this year, so if this affects you, make estimated tax payments or increase your withholding if you generally pay with your return.
§ IRS requires mileage logs for vehicles with business use; standard mileage rates for 2012:
* * * * * * * * * * * * * Federal * * * * * * * * * * * * * *Iowa
Business: . . . . . . . . . . 55.5¢/mi. . . . . . . . . . . . . . 55.5¢/mi.
Medical & moving: . . . . . 23¢/mi. . . . . . . . . . . . . . 23¢/mi.
Charitable . . . . . . . .. . 14¢/mi. . . . . . . . . . . . . . . 39¢/mi.
§ You are required to send a Form 1099 to any individual, partnership or LLC that you paid $600.00 or more for services, rent or interest. Payments to cooperatives, banks and other corporate entities are excluded. Wages in excess of $150 in any quarter require the filing of Forms W-2 and W-3.

Dual Represntation

_____Representation of both buyers and sellers in a real estate transaction gives rise to apparent, potential, and actual conflicts of interest. An attorney may provide legal services in such a situation only if there has been a full disclosure of the conflict of interest in writing and an explicit waiver of any actual or potential conflict of interest by the parties involved. Potential risks of waiving any objection to the conflict of interest include the following: ___1....Should a legal dispute arise between the buyers and the seller, I would be prohibited from rendering further legal services for either party in this matter. ___2....Information that would otherwise be protected by attorney-client confidentiality may be disclosed to the opposing party as a result of dual representation. ********************************************************** ______I do not recommend such dual representation, but it is not unheard of in rural Iowa, where relatively small stakes and economy often take precedence over an abundance of caution. In such situtations you should treat me as if I am working for the other side, because I am, regardless of who is paying the bill. ************************************************************* ______You are advised to seek independent legal advice regarding whether you should waive any actual or potential conflict of interest. You should not sign any document that you do not fully understand.

Thank you to those who joined me in supporting Kelsey Clark; she was a fine candidate for the Iowa House of Representatives representing Grimes and Johnston in the Iowa Legislature: Iowa House Dist 39

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Tax Time 2012

It is time again to be thinking of income taxes. IRS in its continuing effort to close the tax gap (the gap between income tax paid and the income tax that ought to be paid, estimated to be over $300 billion) is requiring increased documentation on capital gains (and a new Form 8949) and stepping up audits on capital gains. Congress has also stiffened reporting requirements and penalties on foreign held assets. Because the penalties are so high ($10,000 minimum for inadvertent misreporting; $100,000 or half the balance of the account, whichever is greater, for intentional misreporting), I cannot prepare your tax return if you hold any assets outside of the United States. On the positive side, conversions from traditional retirement plans to Roth IRAs are no longer limited by income and taxpayers with gross income less than $57,000 and access to the internet are eligible for free tax preparation and filing. IRS requires mileage logs for vehicles with business use; standard mileage rates for 2011: Jan 1 to June 30 July 1 to Dec 31 Iowa Business: 51¢/mi. 55.5¢/mi. “ Medical & moving: 19¢/mi. 23.5¢/mi. “ Charitable 14¢/mi. 14¢/mi. 39¢/mi. You are required to send a Form 1099 to any individual, partnership or LLC that you paid $600.00 or more for services, rent or interest. Payments to cooperatives, banks and other corporate entities are excluded. Wages in excess of $150 in any quarter require the filing of Forms W-2 and W-3. If you would like us to prepare these forms, you will need to provide us with the information before January 27, 2012. If you have questions on any of the above or other tax matters feel free to call, e-mail, or stop in. When you have your records ready you may let us know and we will set up an appointment that is convenient for you. Evening or Saturday appointments can be arranged. Pursuant to U.S. Treasury Regulations, you are hereby advised that any federal tax advice included in this communication is not intended or written to be used, and cannot be used, to avoid any U.S. federal tax penalties or to promote, market, or recommend to another party any transaction or matter. For further information, see IRS Circular 230.