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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.

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
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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.
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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.

CDTFA Collections: Liens, Levies, and Keeping Your Permit

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