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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.
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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.
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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.

FATCA – The Foreign Account Tax Compliance Act

This article breaks down the provisions of FATCA, the Foreign Account Tax Compliance Act. FATCA is the provision that mandates the filing of FBARs.
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Foreign Asset Reporting Requirements

The following is a summary of some of the foreign asset reporting requirements. It is important to determine your potential liability under the law.
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FBAR Requirements

The following article summarized the FBAR requirements. When filing an FBAR, you should be aware of the individual reporting requirements for FBARs.
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Reporting Requirements for Foreign Assets – Part One

Here is a summary of the Reporting Requirements for Foreign Assets. It is important to know these reporting requirements so that you don't make any errors.
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Offshore Voluntary Disclosure Introduction – Part Two

This blog is a continuation of the disclosure. Read this article to know more.
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Offshore Voluntary Disclosure Introduction – Part One

The Department of Treasury & Justice has a new mandate, stop offshore tax cheating & tax revenue from non-disclosed foreign accounts.
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California Department of Tax and Fee Administration – Out of State Retailers

This article discusses the potential sales and use tax liabilities that out of state retailers may have to the Board of Equalization.
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Specific Issues in California Use Tax Audits

This article discusses the specific issues that arise during California Use Tax Audits. When audited by the BOE it is important to be aware of them.
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Franchise Tax Board Appeals

This article is an overview of the Franchise Tax Board appeals process and taxpayers should be very aware of this process if they intend to appeal.
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Franchise Tax Board Wage Garnishment – Orders to Withhold

This article details the procedures involved with a Franchise Tax Board wage garnishment. This details the procedure of garnishments and orders to withold.
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FTB Wage Garnishments – Part Two

Read this blog on garnishments of wages in FTB to know more.
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Franchise Tax Board Protests Returned for Further Development

FTB may be determined that a protest should be returned to the originating auditor for further development.
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California State Tax Offer in Compromise

Are you interested in a potential of California's State Tax OIC? Please read our helpful guide so that you fully understand the process first.
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Franchise Tax Board Lien Release

Do you have a Franchise Tax Board lien? If so, it may be possible to seek a Franchise Tax Board lien release. Please read our helpful guide about them.
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Franchise Tax Board Assessments – Part Two

This article is part two of the board assessments. Read this blog to know more.
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Notice Of Proposed Assessment – Franchise Tax Board

This article describes what procedure that the Franchise Tax Board must follow when issuing a Notice of Proposed Assessment.
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Franchise Tax Board Liens – Part Two

This article discusses about multiple statutory Liens.
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Franchise Tax Board Liens – Part Three

This blog discusses about the continuation of board liens on Franchise Tax.
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Franchise Tax Board Liens – Part One

Read part one of the liens based on franchise tax in Brotman Law.
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FTB Lien Release – Part Two

Do you have an FTB Lien? Part two of our article series discusses FTB Lien release. It is important to know the procedures if you are seeking one.
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