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    Wisconsin Lawyer
    December 01, 2013


    How to submit Letters to the Editor: Wisconsin Lawyer provides a forum for members to express ideas, concerns, and opinions on law-related subjects. Limit to 500 words; writing guidelines available. Submit to Wisconsin Lawyer “Letters,” P.O. Box 7158, Madison, WI 53707-7158; or (include “Letters” in the subject line).

    What to Do While Seeking Permanent Work

    A reader contacted me regarding a statement made in my article “Solutions: Practicing on Your Own Short-Term? What to Do While Seeking Permanent Work” (Oct. 2013). He raised a concern with my recommendation that single-member LLCs (SMLLCs) obtain federal employer identification numbers (EINs).

    The tone of the recommendation appeared to state that SMLLCs are required to obtain EINs. In reality, SMLLCs are not required to have an EIN unless they will have employees, have a requirement to file federal excise-tax returns, have a state-level requirement for such an ID number, or are making an election to be taxed as a corporation. That being said, the IRS will issue an “optional” EIN to a SMLLC upon application and I always encourage clients to do so for various reasons, primarily ID theft avoidance by having a non-Social Security number for business purposes. My intent was to present this as a recommended optional tip, not a mandatory requirement.

    Scott B. Franklin
    Kohler and Franklin LLC CPAs, Milwaukee

    List of Lawyer License Plates Grows

    The number of specialty Wisconsin license plates that are probably tied to lawyers or judges, listed in “Briefly” (Nov. 2013), is growing.

    Atty. Tonya Vlasik’s plate is LAWGIRL.

    Atty. Linda Costigan Krueger’s plate is ANIMLAW (animal law).

    Atty. David W. Leifker has two cars: JURIS 1 and JURIS 2. He says upon leaving Karl Ratzsch’s restaurant in Milwaukee years ago, the parking attendant wished “Mr. Juris” a good evening.

    Did we miss yours? Email us at or post a comment below.

    Wisconsin Lawyer editors


    Next month you will receive a January issue of Wisconsin Lawyer magazine. The Wisconsin Lawyer Directory, previously published in January, now will be published in September.

    For readers who rely on a print Wisconsin Lawyer Directory, publishing in September means the directory will include hundreds of new members admitted in the spring of each year and reflect changes in leadership on July 1.

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