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Franchise Tax Board Assessment

This article details the California state tax procedure surrounding an Assessment. Taxpayers should be aware of how assessments are made.
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Franchise Tax Board Protest and Appeals – Part Two

In part two of our series, we discuss the procedure and steps surrounding a Franchise Tax Board protest. We explain both the protest process and the types.
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Franchise Tax Board Protests – Part One

This article discusses the procedural requirements surrounding Franchise Tax Board protests. The requirements of a valid protest are extremely important.
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Employment Development Department Offer in Compromise – Part One

Law permits the EDD to receive applications for OIC that may enable a qualified tax debtor to eliminate employment tax liability at less than full value.
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Employment Development Department Offer in Compromise Part Two

The applicant will need to provide a reasonable offer and explain why the offer should be accepted by EDD. Read about this article on Brotman Law Blog
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California Payroll Tax Settlements

California Payroll Tax Settlements
California Edd Notice Of Levy

California Employment Development Department Notice of Levy

Read about our blog on the employment development department issuing notice of levy.
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Correction of Franchise Tax Board Notices

Sometimes a Notice of Proposed Assessment may require corrections when new information is received from taxpayer.
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California Interagency Offer in Compromise

California streamlined offer in compromise process where now a single application can be used for different agencies.
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California Payroll Tax Settlements

California EDD offers taxpayers a tax settlement program, where EDD and taxpayer can settle a claim for less than the amount owed.
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CDTFA Prior Audit Percentages of Error (PAPE) Program and Cut-Off Techniques

BOE Prior Audit Percentages of Error (PAPE) Program and Cut-Off Techniques
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Board of Equalization Audits – Short Tests and Sampling – Part Two

When auditing business with good internal control & a good accounting system, the test period may be a relatively small portion of the total audit period.
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Board of Equalization Audits – Short Tests and Sampling – Part One

BOE uses short tests to come up with a decision as to whether to proceed or to accept as correct that item being tested.
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Board of Equalization Audits – Accounting Techniques

An audit made on a taxable measure basis generally places emphasis on the verification or accumulation of taxable differences.
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California Sales Tax Audit Procedures and Techniques

The following article discusses some of the procedures and techniques used in California sales tax audits. A California sales tax audit can be very costly.
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Multistate Tax Commission Multijurisdiction Resale Certificates

Read Brotman Law's article on multi-jurisdiction resale certificate.
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Board of Equalization Audit

The BOE in a Board of Equalization audit makes use of Form BOE-504 (often called an XYZ letter) to verify sales for resale in Board of Equalization audit.
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CDTFA Audit of Sales for Resale

This article discusses acceptance of resale certificates by the Board of Equalization in a BOE audit. Here is a breakdown of the rules regarding resales.
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California Sales Tax Audits

Read this article to know about the auditing tax on California sales
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Franchise Tax Board Settlements – Part Two

A taxpayer who wants to settle must submit a written request. Read the continuation of Brotman Law blog on tax settlements.
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Franchise Tax Board Settlements – Part One

The California Franchise Tax Board (FTB) has authority to settle administrative civil tax dispute - Part One
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California Employment Development Tax Settlements

California EDD offers taxpayers tax settlement program, where EDD and taxpayer can settle a claim for less than the amount owed.
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Employment Development Department Appeals – Part 2

This article is part two on how to appeal for EDD.
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Employment Development Department Appeals

This article discusses about the appeals to EDD. Read more about it on a blog in Brotman Law.
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Conclusions about CRA and Dodd-Frank

Read this article to know about Dodd Frank & CRA's conclusions.
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Consequences for Non-Compliance of Dodd-Frank

Along with the increased responsibility placed on the credit rating agencies, there are harsher consequences if they are not compliant with Dodd-Frank Act.
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Rules for Credit Rating Agencies

Get to know the rules that are for rating the agencies. Read to know more about the rules.
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Conflicts of Interest and Credit Rating Agencies

This article discusses about the conflicts on interest & agency rating. Read more about it in Brotman Law Blog.
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Dodd-Frank and Credit Rating Agencies

The Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank Act”) was passed and signed into on July 21, 2010.
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Issues Affecting Credit Rating Agencies

This blog discusses about the issues that are affecting the credit rating of the agencies. Read to know more about this blog.
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Credit Rating Agencies – Part One

Agencies use available financial data, economic conditions, and various other factors to determine the strength of a particular firm.
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Innocent Spouse Relief & Actual Knowledge

This is the most commonly known form of relief, which can absolves a taxpayer from liability if their spouse or former spouse either did not report income.
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Theory of IRS Innocent Spouse Relief

IRS reviews thousands of joint collection accounts and makes individual determinations as to whom should be assessed an increase in liability.
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Independent Contractor Reclassification Audit

Independent contractor reclassification audits are a hot topic because the Employment Development Department has been stepping up enforcement efforts.
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How to Prevent Corporate Fraud

Here we discuss about how to prevent different fraud in Corporate.
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Types of Fraud

Here we discuss the different kinds of fraud. Read more about it on Brotman Law Blog.
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Government Response to Corporate Fraud

Read about the response from the government towards the fraud cased by corporates.
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On Corporate Fraud

Fraud has always been one of scourges of civilized society, although in past decade we have witnessed unprecedented levels of greed in corporate culture.
California Bank Levy Release

California Bank Levy Release

The Franchise Tax Board can be aggressive when pursuing delinquent liabilities. This article discusses how to obtain a California bank levy release.
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Franchise Tax Board Attorney Hiring Criteria

This article discusses some more of the factors to look for when hiring a Franchise Tax Board attorney to assist you in your California state tax matter.
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Franchise Tax Board Lawyer Hiring Criteria

Hiring franchise tax board lawyer is an important decision that involves serious consideration. This article breaks down the factors I feel are important.
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Tips for Franchise Tax Board Audits

Franchise Tax Board audits can be costly for California taxpayers. Luckily, I have designed this series to discuss some of the key tactics I use in audits.
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