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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.
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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.
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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.
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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
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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.
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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.
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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
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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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How to File Delinquent International Tax Returns

If you are not in need of the Streamlined Procedures because you do not owe additional tax, and you have reasonable cause for not filing an informational return, you may file the delinquent international tax returns along with an explanation
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What Is the Offshore Voluntary Disclosure Program?

Previously, the IRS had two programs, Offshore Voluntary Disclosure Program (2009) and Offshore Voluntary Disclosure Initiative (2011), which have been discontinued.
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How to Appeal an FBAR Penalty

If you cannot come to an agreement in resolving the issue in the IRS examination stage, you still have a right to appeal your FBAR penalty.
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FBAR Penalties: What Happens If You Don’t File International Taxes

An area of difficulty that has arisen with regard to FBAR cases is the ambiguity of penalties potentially faced by an individual in violation of disclosure requirements.
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Types of International Tax Forms

There are many informational forms associated with international taxes and I am not sugar-coating this — they are complicated.
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What Is the Foreign Bank Account Reporting

The acronym FBAR stands for Foreign Bank Account Report and refers to a disclosure form that must be filled out by certain taxpayers with respect to financial accounts maintained abroad.
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Frequently Asked Questions About IRS Collections and Taxes

The most common questions about IRS collections and taxes answered in plain language so you can take action.
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What Is the FAST Act?

The passage of the FAST Act in 2018, has some people worried about their ability to travel and live abroad because of their IRS liabilities.
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Innocent Spouse Relief

Because of certain benefits that filing jointly allows, many married taxpayers elect to file joint returns. However, filing a joint return carries the added burden of both parties being liable for the tax due.
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How to File an IRS Interest Abatement

When an IRS interest abatement occurs, then the interest on a balance due can be abated altogether or specific periods of time can be excluded from the interest calculation.
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What if I Cannot Pay the IRS? Currently Non-Collectible Status

The IRS can declare a taxpayer in “IRS Currently Not Collectible” after receiving evidence of the taxpayer’s inability to pay.
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What Are the Rules for an IRS Offer in Compromise

An Offer in Compromise (OIC) is one repayment plan that you can negotiate with the IRS to reduce your tax debt.
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How the IRS Conducts Financial Analysis

If you are trying to work with the IRS on an installment payment agreement of your tax debt, you may be wondering exactly how they determine who gets approved and who does not.
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How to Navigate IRS Collections Forms

IRS forms can be overwhelming and frustrating. We will walk you through the forms to painlessly apply for an IRS repayment plan.
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What Are IRS Bank Levies? [Definition & Examples]

An IRS levy is defined as, a legal seizure of your property to satisfy a tax debt. Follow our advice and you could get rid of it in 21 days.
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5 Strategies to Resolve Tax Debt with the IRS

If dealing with the IRS Automated Collection System (ACS) is making you pull your hair out, here are five strategies that you can use on your own to get through.
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What Are the Consequences of Running from the IRS?

If you are in a situation with the IRS where you feel that your only option is to run away, there are options available to you. You can run but you cannot hide from the IRS.

Overview of the IRS Collections Process for Non-Tax Lawyers – Introduction

Tax is an area of law that is highly specialized. It is one that touches multiple areas of law. In my experience as a tax attorney.

Who is Afraid of the Big Bad Wolf? – About the IRS

The IRS is a small organization that has very limited resources and relies on putting fear in the people to motivate them to action.

What Causes a Balance Due

The first is you file tax return showing a liability that’s owed to the government that is not paid.
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