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Employees And Independent Contractors

Classifying Employees and Independent Contractors

In this post, tax attorney Sam Brotman discusses the importance of classifying employees and independent contractors correctly.
Boe Sales Tax Audits Pt 4

CDTFA Sales Tax Audits, Pt 4: After the Audit

In Part 4 of our Sales Tax Audit series, Sam discusses what happens when the audit is complete. This can range from filing paperwork to filing an appeal.
Boe Sales Tax Audits Pt 3

CDTFA Sales Tax Audits, Pt 3: How to Prepare for an Audit

In Part 3 of our Sales Tax Audit series, Sam discusses how to prepare for the audit. Being prepared can reduce headaches for everyone involved.
Boe Sales Tax Audits Pt 2

CDTFA Sales Tax Audits, Pt 2: Audit Procedures and Techniques

In Part 2 of our Sales Tax Audit series, Sam discusses audit procedures and techniques. Learn what the auditor expects and how to prepare for the audit.
Boe Sales Tax Audits Pt 1

CDTFA Audits, Pt 1: What Is an Audit and How Are Companies Selected?

This 4-part series will explore California sales tax audits from the Board of Equalization. Part 1 discusses what an audit is & how companies are selected.
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Common Tax Issues for Small Businesses

There are a variety of tax issues to take into consideration when operating a business. Sam Brotman discusses some of the more common problems that occur.
California Payroll Tax Problems And The Eddjpg

California Payroll Tax Problems and the EDD

Payroll taxes can be tricky if you are not used to filing them. If you're a new business owners, browse these common problems so you can avoid them.
California Sales Tax Defense

Do You Need California Sales Tax Defense?

There are several reasons that you may need a sales and use tax defense in California. Brotman Law explains common possibilities when dealing with the BOE.
Ftb Tax Liens And Credit Reports

How FTB Tax Liens Affect Your Credit Report

In this post, Brotman Law explains tax liens from the California FTB and the effect they can have on your credit reports.
Federal Payroll Tax

Federal Payroll Tax: What the IRS Expects from Business Owners

Payroll taxes may seem confusing, but if you read up on the rules and requirements, they will seem less daunting. In this post, Brotman Law breaks it down.
Explanation And Penalties Of Sales Tax Fraud

Explanation and Penalties of Sales Tax Fraud in California

Sales tax fraud is often confused with evasion or negligence. Sam Brotman explains exactly what fraud is and how California penalizes offenders.
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California Self Employment Tax 2022: What You Must Know!

Whether you are self employed, a freelancer, or an independent contractor, read more to learn how to calculate your CA self employment tax owed for 2022.
What Are the California Payroll Tax Penalties | Brotman Law

What Are the California Payroll Tax Penalties If I Don’t Pay?

State of California is very aggressive in pursuing past due payroll tax. In this post, Brotman Law explains how the EDD will go for payments & penalties.
Boe And California Tax Liens

The CDTFA and California Tax Liens

California's Board of Equalization is relentless when it comes to collecting Sales & Use tax. If you owe the BOE, it is possible that they will issue lien.
How To Handle An Edd Lien

How to Handle an EDD Lien: Notification, Contributions, and Penalties

As an employer, staying up-to-date with your payroll taxes is vital. If you don't, EDD could issue a lien against you. Find how to handle a lien within.
Ftb Oic

Franchise Tax Board (FTB) Offer in Compromise: California Offer in Compromise 101

If you owe more the California Franchise Tax Board than you could reasonably pay in a timely fashion, you may be able to file an offer in compromise.
Sales Tax Audits

California Sales Tax Audit: Everything You Need to Know

Sales tax audits can be complex and incredibly intimidating. In this post, Brotman Law explains the entire process, so you wont' be caught off guard.
Business owner reviewing tax documents and doing calculations.

Am I Going to Be Hit With an Estimated Tax Payments Penalty?

Estimating your tax payments can be complicated and confusing. However, if you don't do so, you are likely to be hit with severe penalties.
Sales Tax Audit Statute Of Limitations

California Tax Audit Statute of Limitations: Is Time on Your Side?

The California sales tax audit statute of limitations time period is 3 years for taxpayers who have filed their tax returns or 8 years if not.
Trust Fund Recovery Penalty

Trust Fund Recovery Penalty (TFRP): Personal Liability for Payroll Taxes, Explained

A trust fund recovery penalty (TFRP) occurs when responsible parties fail to remit payroll taxes to the government. Find out more in this complete guide!
Payroll Tax Fraud

An Introduction to Payroll Tax Fraud: EDD Investigations

If the state of California suspects a business of evading payroll taxes, they will investigate. Learn about the process and how to stay on their good side.
Man handing over a check for ERC refund process 2025.

Income Withholding Order: How to Process an EWOT

As a business owner, it can be confusing when you're told to withhold income. Brotman Law explains exactly how to handle an income withholding order.
Ftb Tax Interest Penalty Abatement

Penalty Abatement: Eliminating FTB Tax Interest

If the California Franchise Tax Board is hitting you with interest and penalties, there may be a way to get some relief. Brotman Law explains in this post.
California FTB Liens

Tax Franchise Board Liens: When California Comes for Your Money

If you owe back taxes to the California FTB, be prepared for them to pursue payment. Learn how the FTB will come after you and how to make them stop.
Sales Tax Representation

Why Hire an Attorney for Sales Tax Representation?

Learn about California sales tax audits and how hiring an attorney for sales tax representation can make the process go a lot smoother.
Irs Passport Revocation

FAST Act Give IRS Power to Revoke Passports for Tax Debt over $50K

FAST Act allows the State Department to revoke, deny or limit passports to any individual certified by the IRS as having delinquent tax debt more than $50k
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Opting Out of the Offshore Voluntary Disclosure Program (ODVP) – Part Two

In part two of our series on ODVP, we discuss the series of events that happen during the ODVP process prior to the taxpayer making a decision to opt out.
Delinquent Fbar Submission

Delinquent FBAR Submission Procedures

This article details what to do when you have a delinquent FBAR and how to file it properly to minimize any negative consequences from the IRS.
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Opting out of the Offshore Voluntary Disclosure Program – Part One

Opting out of offshore voluntary disclosure program can be a difficult choice for many taxpayers. This article discusses the consequences of that choice
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The OVDP Process, Part Four

Part four of our OVDP process overview provides insight into the penalty structures for those who opt into voluntary disclosure and those who do not.
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The Offshore Voluntary Disclosure Process – Part Three

Part three of our series on the Offshore Voluntary Disclosure process discusses some more frequently asked questions about Offshore Voluntary Disclosure.
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The OVDI Process, Part Two

Part two of our series on the OVDI program covers the preclearance letter and the steps that are taken after a taxpayer receives preclearance.
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The Offshore Voluntary Disclosure Process, Part One

Offshore Voluntary Disclosure process can be confusing for many taxpayers. In this article, we break down the process surrounding voluntary disclosures.
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Streamlined Voluntary Disclosure for Non-Residents

This article is for the Non-Residents program that has requirements that taxpayers need to be aware to participate in a voluntary disclosure.
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Streamlined Offshore Voluntary Disclosure Penalties

This article discusses Penalties that are associated with participation in a streamlined voluntary disclosure.
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Streamlined Voluntary Disclosure Eligibility

This article discusses Disclosure Eligibility depends on number of factors. Here is a summary of the requirements to determine whether or not you qualify.
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IRS Streamlined OVDI, Part Two

This is the second part of our series of articles for taxpayers on the IRS Streamlined OVDI program and the procedures that govern IRS Streamlined OVDI.
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Streamlined Offshore Voluntary Disclosure Program, Part One

Part one of our series on the streamlined offshore voluntary disclosure program discusses the history of the program and how taxpayers can benefit from it.
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Quiet Disclosure and IRS Offshore Voluntary Compliance

When analyzing your options under IRS Voluntary Disclosure, the quiet disclosure is one option that has been used in the past. Here are the pros and cons.
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IRS Voluntary Disclosure

IRS voluntary disclosure was set up by the federal government for bringing taxpayers back into compliance when they have financial assets outside the US
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FBAR Penalties and Criminal Penalties

This article discusses the various FBAR penalties and other miscellaneous criminal penalties associated with OVDI and the IRS voluntary disclosure program.
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Streamlined OVDP – Penalties for Not Participating

Continuing our series on the IRS Streamlined OVDP, this article outlines the potential penalties if taxpayers do not participate in Streamlined OVDP.
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