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Use Tax vs Sales Tax in California: Differences Compared

Need a use tax vs sales tax in California comparison? The main difference between use tax and sales tax is who is collecting the tax.

How to pay less taxes in California in 12 Ways

You pay less tax in California by utilizing a medical plan, defer tax payments, claim work-from-home office deductions, and more! Check our guide out her

California Exit Tax & Wealth Tax: What is it & How it Applies to You

The California Exit & Wealth Tax of 2020 is a 0.4% tax on CA resident's net worth over $30,000,000, but there are exceptions. Find out more here!

California Online Sales Tax: Your Ultimate Guide

Your ultimate California sales tax guide, covering the physical & destination nexus, internet sales exemptions for purchases & sales, and more!

How to Pay Off IRS Debt Fast (& What to Do When You Can’t!)

Learn how to pay off IRS debt fast using OIC, installment plans, filing for bankruptcy, innocent spouse programs, credit card, refinancing your home.

How to Respond to IRS Notice of Deficiency & IRS form 5564 Waiver

DON'T fill out IRS notice of deficiency waiver form 5564 yet! Learn how to respond to IRS notice of deficiency or when to appeal this tax assessment letter

Payroll Tax vs Income Tax: What’s the Difference Between Them?

Payroll tax vs income tax: How are payroll taxes different from personal income taxes? A look at what they are levied on, tax rates, how tax is used & more

What Happens If the IRS Audits Me and I Do Not Have Receipts?

The auditor may let you slide here and there and there used to be a rule that we would refer to as the 80/20 rule.

How to Prepare for the California Payroll Tax Auditor to Interview Your Independent Contractors

Did you know that for a California EDD payroll tax audit, a good rule of thumb is that you should gather about five people that are your best sources for 1099 information and create a reference sheet for the tax

IRS Taxpayer Advocate Service: What TAS Does and When to Use It

The Taxpayer Advocate is impartial and acts as an intermediary between the IRS and the taxpayer. Working on issues such as collections matters, the group also provides checks and balances to make sure that the IRS is following proper procedure.

What Happens After the IRS Audit? What Happens If I Disagree With the Result?

The disagreement and or go into the office of appeals now the IRS is tough when it comes to disagree to audits usually by the time.

What Happens If I Disagree With the Results of My Audit?

The managers are usually more senior they also have more negotiating power they've been around a lot longer usually.

Installment Agreements and the IRS: Settling Your Debt

Whether you misjudged the amount due or you just can't pay, the IRS is still going to want their money. Installment agreements can lessen the pain.

IRS Currently Non-Collectible Status

Do you owe money to the IRS and cannot afford to pay them? Brotman Law has published a helpful guide about IRS currently non-collectible status.

How to Hire a Tax Attorney to Deal with the FTB

Are you looking for some practical advice on hiring a tax lawyer to handle your California Franchise Tax Board issue? Brotman Law specializes in FTB and all California tax matters.

How Does the CA Employment Development Department Handle Tax Liens?

The California Employment Development Department has its own method for handling tax liens with businesses and individuals. This post defines some of the specifics.

Virtual Currency Transactions and the Audit Process

If you fail to adequately respond to the IRS’ letters or fail to amend improperly filed virtual currency earnings, it is likely that the IRS will initiate an audit.

How To Report Your Virtual Currency Earnings

You will need to utilize several tax forms to properly report your virtual currency earnings. Learn which ones you'll need in this blog.

What Are the Risks in an IRS Audit?

The auditors there because they're clearly looking for something that the IRS has questions on.

How the California Sales Tax Rate Is Determined (2026)

California sales and use tax laws can be very confusing. In this post, attorney Sam Brotman explains the details around sales tax laws and how rates are set.

10 Common Tax Filing Mistakes And How To Avoid Them

Here are the 10 most common tax filing mistakes and how to avoid them.

Frequently Asked Questions About Tax Attorneys

Many people have an idea of what tax attorneys do but don't know the details. In this post, we breakdown some commonly asked questions about tax attorneys.
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U.S. Taxpayers and Considerations for Dual-Status Tax Filers

International tax issues are very complex and if errors are made, the penalties can be quite steep.

The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 4

Used car dealers are not required to maintain certain types of records. This ends up being a major pitfall for most independents. Poor record keeping practices can land you in hot water once a tax audit rolls around.

The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 3

Are you a car dealer facing a California sales tax audit? Failure to apply the appropriate special district rate can result in collecting the wrong amount of sales tax. Auditors routinely look here first for sales tax mistakes.

The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 2

Are you a car dealer facing a California sales tax audit? In Part 2 of our complete guide, you'll learn how one improper tax assessment can cost you many times over.

The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 1

Are you a car dealer facing a California sales tax audit? Start reading! Part 1 of our guide discusses how the CDTFA selects car dealers for audit.
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The History of Nexus Rules and Case Law

These landmark legal cases have set the precedent for today’s multi-state tax regulations which is to say: If you are considered to have nexus within a state, even if you are located outside of that state, having nexus is equivalent

Bankruptcy and Automatic Stay

Read to know the advantages and the disadvantages of filing for a bankruptcy and the meaning of automatic stay.

International Tax Compliance

If you are a U.S. person with a foreign financial account in your name, authority to act on another’s behalf for a foreign account, or a financial interest in a foreign account held in someone else’s name; you may have

California Payroll Tax Audits and Defending Independent Contractors

This article discusses the different tests that the EDD uses when making its determination regarding independent contractors vs. W2 employees.

IRS Offer in Compromise: What to Do When They Are Rejected – Part Two

Successful offer in compromises begin at the preparation level by putting together a package that is well-organized and gives the service every opportunity to accept your offer in compromise.
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IRS Offer in Compromise: What to Do When They Are Rejected – Part One

IRS offer in compromises can be returned for a bankruptcy filing, failure to include the entire application fee, missing information, additional liabilities being accrued while the offer is being considered, and many other reasons. This is not the same as

Virtual Currency Gains Momentum

As more people utilize cryptocurrency, its demand and subsequent value has increased. However, making a fortune in virtual currency can also mean a sizable tax bill.

How IRS Offers in Compromise Work

Do you have questions about how IRS offers in compromise work? Brotman Law has created this guide to help you and your business through these challenges.

The Differences Between the Federal System and the State of California

Learn the differences between federal and California tax authorities so you will have a better understanding of the bureaucracy, how each functions and what you are up against.

Real Property Tax Strategies: The 1031 Exchanges

To accomplish a section 1031 exchange, there must be an exchange of properties. The property that you sell and the new property you acquire must meet certain requirements.
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Why is Tax Compliance so Challenging for Cannabis Businesses?

Since the cannabis industry is a high-impact compliance area, it is highly likely that the IRS will want to conduct the audit in person, especially given the IRS’ interest in the cash portions of the business.

How to Work with Brotman Law on Your IRS Collections Case

If you are dealing with any kind of issue with the IRS, it's in your best interest to seek out an experienced legal firm that specializes in taxes — not a CPA.

Franchise Tax Board Business Collections

The FTB has established special procedures for business tax collections and will issue notices to business entities with tax issues.

CDTFA Sales Tax Audits

This article breaks down the specifics governing CDTFA Sales Tax Audits and how they compare and contrast to CDTFA use tax audits.

Managing Tax Liability During and After a Divorce

Are you going through a divorce and have a tax issue to be resolved between you and your former spouse? Read about how to address specific tax situations in this article.
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