Blog Archives - Page 23 of 52

An Overview of Criminal Tax Matters

April 23, 2026July 2, 2020 by Brotman Law

Key Takeaways

If you believe that you are being investigated criminally by the IRS, you probably have a good sense as to why. Depending on how certain you are of this, you need to stop right now. You need to contact a criminal tax attorney to help you.
The IRS Criminal Investigation Division (CID) is exactly what it sounds like. It is the central investigative body charged with investigating and building cases against people who are charged with tax crimes.
The reality of the situation is the criminal investigation division is a very small but focused unit but with a very high conviction rate. Currently, when it comes to tax crimes, the U.S. Attorney’s Office has a 90 percent conviction rate.

The Complete Guide to IRS Penalties

April 23, 2026July 2, 2020 by Brotman Law

IRS Penalty Information

Key Takeaways

Total failure to file a tax return and pay all balances owed will result in the IRS charging an IRS penalty, which is usually “five percent of the tax owed for each month, or part of a month that your return is late, up to five months.
In addition, according to the Internal Revenue Manual, relief from IRS penalties falls under four categories, which include the following: 1) reasonable cause, 2) statutory exceptions, 3) administrative waivers, and 4) Correction of Service error (IRS.gov, “20.
An appeal may recommend abatement or non-assertion. When determining an IRS penalty, the IRS generally considers requests from third parties, “including requests from representatives without an authorized power of attorney.

The Complete Guide to IRS Interest Abatements

April 23, 2026July 2, 2020 by Brotman Law

IRS Interest Abatements

Key Takeaways

You are required to file a return if you have earned income in the previous year. You are also required to pay all tax by the due date to avoid IRS interest and penalty charges. The official due date to file and pay taxes is April 15.
All U.S. tax returns are checked for mathematical accuracy. In the event that you owe money to the IRS, you will be sent a bill.
For example, there is an IRS interest charge on the unpaid tax. Unpaid tax is determined by the balance due from the date of the return to the date of payment (“Topic 653”).

The Complete Guide to IRS Levies

April 23, 2026July 2, 2020 by Brotman Law

How to Deal With an IRS Bank Levy: Part One

Key Takeaways

When you owe a balance due to the IRS and fail to resolve that balance in a timely manner through one of the approved resolution methods, the IRS takes increasingly stern action to try and force compliance on your part.
An IRS levy is defined as, “a legal seizure of your property to satisfy a tax debt.
Sometimes this puts taxpayers in a precarious position because they count on funds being in these accounts that are no longer available due to the IRS levy.

Innocent Spouse Relief

April 23, 2026July 2, 2020 by Brotman Law

Key Takeaways

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.
From a practical standpoint, the IRS does not have the resources to make the determination on its own of who is an innocent spouse.
This is why when a married couple signs their tax return, both parties are attesting to the accuracy of the tax that is owed. As such, if the IRS finds an increase in the amount of tax that is owed, it holds both parties equally responsible for the increase.

The Truth About the IRS and Passport Revocation

April 23, 2026July 2, 2020 by Brotman Law

FAST Act Gives IRS Power to Revoke Passports for Tax Debt Over $50K

Key Takeaways

The recent passage of the FAST Act has some people worried about their ability to travel and live abroad because of their IRS liabilities.
As such, many Americans, both domestic and living abroad, are left wondering what the consequences of the new measure will be and how the government will enforce these new provisions.
Carve-outs in the law exist at the Secretary of State level for emergency situations or humanitarian objectives, but not for economic hardship or any other considerations.

The Complete Guide to IRS Tax Liens

April 23, 2026July 2, 2020 by Brotman Law

IRS Tax Lien Release – Part One: Avoiding a Lien

Key Takeaways

One of the biggest debates in the tax practitioner community is the efficacy of IRS tax liens.
On the other hand, liens damage a taxpayer’s credit, place an obstacle in the way of the taxpayer selling that property or borrowing against it in order to pay off their liability, and generally do nothing to satisfy the immediate concern of the IRS.
However, there are a number of things that the taxpayer can do if they are affected by a federal tax lien in order to secure a lien release or achieve some other workable solution that allows them to make progress on the account.

All About California Self-Employment Tax

April 23, 2026July 2, 2020 by Brotman Law

When you work for someone else, your employer takes care of tax withholdings for you. When you work for yourself, you are responsible for the withholding and payment of these same taxes.

Key Takeaways

Defining Self-Employment
A Little About Taxing Agencies
Types of Businesses, Explained
The Ins and Outs of Paying Self-Employment Taxes
Estimated Tax Payments

Working with Brotman Law on Your IRS Collections Matter

April 23, 2026July 2, 2020 by Brotman Law

Beating IRS Collections at Its Own Game

Key Takeaways

Here is the thing to keep in mind With IRS collections. IRS collections is really about what is the best end result for the client. How much can the client afford to pay? How much does the client want to pay.
With collections, you know how the IRS is going to perform the financial analysis. You know the way that they are going to look at certain items of income. You know the way they are going to look at certain business expenses.
It is very easy to want to say, “I want to get on a $500 a month payment plan.

All About IRS Installment Agreements

April 23, 2026July 2, 2020 by Brotman Law

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What is an IRS Installment Agreement?