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Employment Development Department Installment Agreement – Part Two

When a tax liability is a result of an audit assessment by EDD and taxpayer is unable to pay full amount owed, the EDD may allow up to 18 months to pay in full with a short-term installment agreement.

Employment Development Department Installment Agreement – Part One

The EDD recognizes that sometimes it is in the best interest of the state and a California taxpayer that they allow an installment agreement to liquidate an amount owed over a period of time.

Employee Payroll Taxes: How the EDD Handles Misclassified Workers

In this post, Brotman Law discusses EDD payroll requirements, common misclassifications – intentional or not – and subsequent penalties.

How to Get Free Taxpayer Assistance

Sometimes, even low cost legal representation costs too much and you need free taxpayer assistance. This article explains where and how to get it.

Why Do I Owe State Taxes This Year? (& Why so Much?) 2022 Guide

If you haven’t had to pay any state taxes for the past few years but now face a liability, you might be wondering, why do I owe state taxes this year?

IRS Criminal Investigations Division

The IRS criminal investigations division (CID) is a special unit within the IRS charged with investigating criminal matters including tax fraud.

Divorce and Taxes Owed: Who is Responsible for Tax Debt in a Divorce?

When a taxpayer files separately, it is clear who will bear the burden of any tax liability assessed by the IRS. But if you are in the middle of a divorce, owe tax debt and have filed jointly during your
IMG 1221

Ultimate Guide to Franchise Tax Board Collections

In this article, San Diego tax attorney, Sam Brotman explains tax procedure for the benefits of businesses and business owners.

EDD Audit: What It Is, What Triggers It, and How the Process Works

The key to any Employment Development Department audit is to make certain all records submitted are relevant to the EDD. Any records that do not pertain to employment-related issues are not relevant.

How Long Does the IRS Have to Collect on an IRS Balance Due?

Generally, the IRS will have ten years to collect a liability from the date of assessment. After this ten-year period or statute of limitations has expired, the IRS can no longer try and collect on an IRS balance due.

How Do I File my Taxes if I am Getting Divorced?

So you have passed the brink of no return in your relationship and decided to file for divorce. Before you do, it’s wise to make some financial preparations ahead of your court date.

Common Tax Issues for Small Businesses

The most common tax problems vexing small business owners are the underpayment of taxes and poor record keeping.

Can Currently Non-Collectible (CNC) Status Stop the FTB?

Under certain circumstances, you may be eligible for an IRS and FTB program in which your account can be labeled as Currently Not Collectible. Read more to find out about what those circumstances include.

How to Request an EDD Installment Agreement

If a taxpayer becomes delinquent in the payment of amounts due, the Employment Development Department (EDD) will take appropriate action to collect the full amount immediately.

California Payroll Tax: SUI, ETT, SDI & PIT Employer Guide

California payroll tax, SUI, ETT, SDI, and PIT guide. How much are payroll taxes in California? What are the employer and employment laws in CA state.

What Happens During a California Independent Contractor Audit?

The auditor’s first goal in an independent contractor audit is establishing a system and a pattern of routine for the business’s operations.

State Income Tax Considerations in Multi-State Tax Planning

Independent contractors are a huge issue when it comes to payroll taxes and California has very specific criteria that must be met. Do you know how to properly categorize a worker as an independent contractor versus an employee?

FBAR Penalty Appeals and Compliance Programs

If you have been penalized by the IRS for FBAR violations, there is hope. Learn options available to taxpayers to avoid excessive penalties and jail time.

What Living Expenses Does the IRS Allow?

Here we explain the property the IRS will let you keep as well as how much money you'll get to live on if you owe back taxes.

The Consequences of Running from the IRS

It is important to understand that the statute of limitations for taxes never runs out.

Facts about Franchise Tax Board Settlements

Knowing the facts may halt aggressive state tax collections and keep the dispute out of court.

Do You Owe Sales Taxes? CDTFA Collections Can Track You Down

Do you have questions about CDTFA collections? Here is a guide to help your business through its more taxing challenges.

California Payroll Tax Appeals – Part Two

California's EDD payroll tax department may be big, but like so many branches of our state government, it operates in a specific way, with specific rules and regulations that it follows.

California Payroll Tax Appeals – Part One

This article is part one of the appeals on the payroll tax.

California Income Tax Brackets 2025–2026: All Rates, 1% to 13.3%

Once you know your filing status, calculating your income tax can be done on your own or with the help of a professional service. The FTB offers an online tax calculator to make things easier.

Tax Help for Seniors: How Taxes Change as You Get Older

Many tax details and situations change as you get older. In this post, Brotman Law provides a rundown of items to be on the lookout for.

The California Franchise Tax Board & Business Income Taxes

Income taxes can be a confusing topic for business owners. Read on to learn about determining deadlines and requirements for your particular business type.

Learn How to Beat the IRS with the Tax Master Class

Negotiating with the IRS is a lot like playing poker. There’s a system in place and you need skill to make it work for you or you’re in for a lot of frustration

Can Brotman Law Help Me In My Criminal Tax Case?

As in all criminal matters concerning tax liability, Brotman Law attorneys take confidentiality very seriously. Our initial meetings with prospective clients are usually done in person.

What is Criminal Tax Fraud & False Statement?

Are you aware that anyone who knowingly assists in any way in the preparation of an IRS document that is false, can be found guilty of a tax crime?

What Are IRS Allowable Living Expenses? [Definition & Classifications]

Allowable Living Expenses are excluded from the calculation the IRS uses to determine a taxpayer’s reasonable collection potential. The IRS will always allow taxpayers to keep enough cash to pay for allowable living expenses.

Your Rights as a California Taxpayer

Knowing and exercising your rights during a tax audit can reduce the tension caused by a stressful California sales tax audit.

How to Prepare for a 1099 Independent Contractor Audit

The 1099 independent contractor portion of preparing for the audit is by far the most labor-intensive and time-consuming portion of the project.

4 Frequently Asked Questions about California State Taxes

Do you have questions about tax payment plans, innocent spouse relief, being put through the ringer with CDTFA collections, or how California can track you down?

IRS Prioritizes More Delinquent, High-Income Taxpayers

The IRS is stepping up Revenue Officer Compliance Sweeps (“ROCS”) which involve physically sending groups of revenue officers to geographic areas where there are concentrations of high-priority cases.

Taxpayers, the IRS and Cryptocurrency

Did you know that there are now thousands of different cryptocurrencies? The popularity of bitcoin has risen with its value and this has piqued the interest of the IRS.

Know about Tax Debt before Filing for Bankruptcy

There are always issues that accompany the decision to file for bankruptcy such as tax consequences. The debtor must try to satisfy not just the creditors, but often federal and/or state tax collectors.

Establishing Residency or Domicile in California Can Be Taxing

Did you know that a 2020 California FTB guideline states “if you are impacted by the COVID-19 pandemic, it is one of the factors we will consider as we apply the general rules for residency and income sourcing?”

Can Internal Revenue Code Section 1202 Benefit You?

Have you heard about ‘‘qualified small business stock,’’ or QSBS for short, and is found in Section 1202 of the Internal Revenue Code? It allows taxpayers to exclude gain from certain stock.

California FTB Knocking Harder on Business Doors

Are you a business owner with California State Tax debt? Here are some tips when the FTB comes knocking.

Offers in Compromise, The IRS and COVID-19

Do you currently have an offer in compromise deal with the IRS or are you deep in tax debt and want to see if you can qualify for one?

The State of FTB Tax Collections for Individuals

Here are some of the California FTB penalties to look out for and resources that could help you avoid them.
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