Blog Archives - Page 27 of 52

The Current Organization of the IRS

April 23, 2026July 2, 2020 by Brotman Law

The IRS Restructuring and Reform Act of 1998 triggered a comprehensive reorganization of the IRS, which modernized the Service and made it closer to being run like a private sector organization. As such, the IRS organization is led by the Commissioner serving as the chief official, the Chief of Staff and the Deputy Chief of Staff in the executive leadership roles below, and a number of “specialized IRS units” that serve different functions. [1]

Key Takeaways

IRS Appeals Office
The IRS Wage and Investment Division
The IRS Small Business Self-Employed Division
The IRS Tax Exempt and Government Entities Division

Ultimate Guide to Franchise Tax Board Audits

April 23, 2026July 2, 2020 by Brotman Law

CA Business Owner’s Guide to State Income Taxes & FTB Audit and Appeal Process

Key Takeaways

CA Business Owner’s Guide to State Income Taxes & FTB Audit and Appeal Process
Small Business Taxation in California
Types of Business Entities and How They Are Taxed
Complications Arise
Why Do I Owe State Taxes?

Small Business Taxation in California

With higher than average state income tax imposed on business and personal income, California can be an expensive state to do business in. The state’s small businesses are particularly hard hit under its tax laws. California has a higher than average state income tax imposed on business and personal income. Even if your California business is structured as a pass-through entity, meaning income should only be taxed at one level; the California Franchise Tax Board may still be double-taxing your income.The Franchise Tax Board is the agency responsible for administering personal and business income tax in the State of California. While the state generally follows the lead of the IRS in setting policy, it does not do so in every instance.

How to Claim the California Earned Income Tax Credit

April 23, 2026June 26, 2020 by Brotman Law

Key Takeaways

What Is the California Earned Income Tax Credit?
How Does the California EITC Work?
Who Is Eligible for the California Earned Income Tax Credit?
How Much Is the Tax Credit Worth?
How Do You Claim Your California Earned Income Tax Credit?

The first few months of every new year seems to be dragged down by the necessity of preparing tax returns and the feeling of becoming poorer by the minute. To ease some of the federal burden, the IRS created an earned income tax credit that was implemented in 2013.

The Complete Guide to International Tax Compliance

April 23, 2026June 24, 2020 by Brotman Law

Under the law, U.S. citizens, resident aliens and certain nonresident aliens are required to report worldwide income from all sources including foreign bank and financial accounts. Required reporters must pay taxes on income from these accounts at their individual tax rates.

Key Takeaways

To fully understand the problem, it is necessary to understand what the reporting requirements for foreign assets are.
FATCA – The Foreign Account Tax Compliance Act
The Foreign Account Tax Compliance Act (FATCA) mandates that U.S.

How a Tax Attorney Can Help With Your Income Taxes

April 23, 2026June 15, 2020 by Brotman Law

Most of the time, taxpayers can handle personal income taxes without too much trouble but there are times when a tax attorney can be either a handy resource or a required partner.

Key Takeaways

The IRS vs. The FTB
Two Big Reasons to Hire a Tax Attorney
When to Hire an Attorney
Frequently Asked Questions About Tax Attorneys
What Is the Difference Between a Tax Attorney and a CPA?

What to Do If You Miss Your Tax Filing or Tax Extension Deadline

April 23, 2026June 15, 2020 by Brotman Law

Uh oh. It is now after April 15, and you did not file your taxes. What do you do?

Key Takeaways

Take These Steps Immediately
How to Avoid Penalties
More on Extensions
What Happens When You Miss Your Tax Extension Deadline?
You Missed the Deadline. Now, What Do You Do?

Frequently Asked Questions about Divorce and Taxes

April 23, 2026June 12, 2020 by Brotman Law

Key Takeaways

How do you file my taxes after you get divorced?
Do I have to file taxes with my husband or wife if we are separated?
As a married person, unless you have obtained a divorce decree of legal separation by the last day of your tax year, you must file as either: married filing jointly or married filing separately.

The Complete Guide to IRS Offer in Compromise

April 23, 2026June 12, 2020 by Brotman Law

Like all creditors, the government must contend with debtor inability to pay. They must also decide how to settle accounts when reasonable minds might differ on the amount owed. Businesses resolve their account receivable challenges with the standard procedure of negotiation and compromise. The government also acknowledges the utility of this process; it promotes an equitable and efficient result for both the IRS and the taxpayer alike. Accordingly, the government has authorized the IRS to negotiate and settle taxpayer liability through the program of Offer in Compromise.

Key Takeaways

Like all creditors, the government must contend with debtor inability to pay. They must also decide how to settle accounts when reasonable minds might differ on the amount owed.
The objective of the Offer and Compromise is to reach a settlement that is in the best interest of both the government and the taxpayer. The taxpayer is given a fresh start, and an opportunity to voluntarily comply with any future obligations.
As indicated above, the IRS is only authorized to agree to an offer only if at least one of the following basis for compromise exists: doubt as to collectability, doubt as to liability, or the compromise fosters effective tax administration.

The Good and Bad News For Amazon Sellers That Have Received CDTFA Notices

April 23, 2026November 9, 2018 by Brotman Law

This week, Amazon disclosed Amazon seller information to the California tax authorities in response to a legal demand letter it received late last month.

Key Takeaways

This week, Amazon disclosed Amazon seller information to the California tax authorities in response to a legal demand letter it received late last month.
Following the demand, Amazon sent an email to all of its sellers, notifying them of the demand.
I want to take the opportunity to address some of those misconceptions because I think it is important to understand what the CDTFA is really after.

Amazon Seller Disclosure To The California Tax And Fee Administration

April 23, 2026October 24, 2018 by Brotman Law

Many Amazon sellers received an e-mail notification from Amazon this week with the subject “Disclosure to the California Department of Tax and Fee Administration” stating that Amazon has been served with a legal demand from the California Department of Tax and Fee Administration (CDTFA), and that the company has until November 6th to turn over all Amazon seller information and any tax identification numbers associated with those sellers.