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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.

Owning a Business & Owing Taxes in the Present-Day Pandemic

Are you a business owner looking for a tax-debt vaccination? Brotman Law can fix you up.

Now for Some Good News: An Employee Retention Tax Credit

Under the Consolidated Appropriations Act of 2021, the paycheck protection program and employee retention tax credit were expanded. Find out if this benefits to you.

Individual Tax Liability In The Time of COVID-19

Learn about the framework of processes put in place for individuals who owe a tax debt to the IRS during COVID-19.
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What Are Criminal Tax Restitution, Fines and Forfeiture?

It may be hard to believe, but in state and federal criminal tax law cases, the victim is our government.

Tax Implications of the Paycheck Protection Program

Did you know some tax deductions can be claimed on the Paycheck Protection Plan loans?
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Penalties for Non-willful Violations

Did you know you are required to file a FBAR form if you have overseas accounts? If not, you could be in trouble with the IRS.
Tax attorney consultation at Brotman Law

Penalties for Willful Violations

If you knowingly did not file a FBAR form to disclose your foreign financial dealings, expect major IRS penalties or worse.
Tax attorney consultation at Brotman Law

Other Important Filing Requirements for Those with International Interests

International tax compliance is complicated. Learn which forms you need to file to stay off the IRS’ radar from a top national tax attorney.
Tax attorney consultation at Brotman Law

Filing Requirements for Those with an Interest in Foreign Corporations, Form 5471

Having interest in foreign corporations is not illegal. Failing to disclose it is. A top tax attorney explains why you need to file IRS Form 5471
Tax attorney consultation at Brotman Law

Filing Requirements for Those With Foreign Assets, Form 8938

IRS Form 8938 is required if you have foreign assets. An experienced tax attorney explains when you need to file Form 8938 and how to complete it.
Tax attorney consultation at Brotman Law

International Tax Considerations for Individual 1040 Filings

When you file your Form 1040, do not omit information about any overseas holdings you have. Confused? Learn what to do to avoid problems with the IRS.
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Types of Foreign Income that Trigger Filing Requirements

If you are a nonresident but earn income from U.S. sources, then you owe taxes to the IRS. Read this advice from a top U.S. tax attorney.

An Update on California’s Proposals to Tax the Rich

Will taxing the rich create a more equitable tax system or stifle growth and force California millionaires to move?
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How Does the FTB Handle Business Tax Collections?

Has your business evaded or ignored the FTB’s collection notices? Don’t be surprised if a field collector comes knocking.
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How to Process Employee Withholding Orders for Taxes

If you are an employer, you should know how to process employee wage garnishments or EWOT. Failing to do so can have consequences for you and your business.
Tax attorney consultation at Brotman Law

What Is EDD Offer In Compromise?

The EDD can receive applications for Offers in Compromise. This may enable a tax debtor to eliminate an employment tax liability at less than full value.
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How Are Transfers of Property Taxed in a Divorce?

Under 26 U.S. Code §1041, you typically have a 6-year window of time from the date your divorce is finalized to make a transfer that is not subject to taxation. Once you go beyond 6 years, you are looking at
Tax attorney consultation at Brotman Law

How to Pre-Audit Yourself in Advance of Your EDD Payroll Tax Audit

There are four tests that the EDD payroll tax auditor will go through in an audit. You want to make sure that you do those four tests yourself, or some variation of them, because that's exactly what you are going
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What Records are Required for a California Payroll Tax Audit?

What usually happens in a payroll tax audit is that the auditor will send you a laundry list of documents that they want to examine. Of the different types of audits, payroll tax audits are usually the ones that have
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What Are the Penalties for Tax Evasion and Tax Fraud in California Sales Tax Audits?

“Fraud” is defined as acts with intent to deprive state of taxes due under the law. Intent to evade is intent to escape paying tax through misrepresentation or deception.
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How the California Sales Tax Audit Defense Practice Works with Brotman Law

Sales tax audits are one of the areas of practice that I am most proud of at our firm. We have dealt with some very difficult cases and gotten some really phenomenal results. I credit that to the hard work

Tax Return Demand from the FTB Intensifies

A portion of our practice has been devoted to helping individuals and businesses outside the state to get in compliance and defend themselves from California tax agencies.
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