strategies-init Archives - Page 16 of 75

California Payroll Tax Appeals – Part Two

April 23, 2026June 7, 2021 by Brotman Law

During an appeal, the taxpayer should prepare and file a pre-trial brief or memorandum of points and authorities, in which he or she describes the relevant law and its application to his or her case in support of of it.

Key Takeaways

During an appeal, the taxpayer should prepare and file a pre-trial brief or memorandum of points and authorities, in which he or she describes the relevant law and its application to his or her case in support of of it.
The taxpayer may want to locate and interview helpful witnesses, including workers previously interviewed by EDD, principals of the business and its management employees.
It is worthwhile noting that an Administrative Law Judge may order the taking of interrogatories (a set of written questions to opposing party, answers to which may later be used as evidence).

The taxpayer may want to locate and interview helpful witnesses, including workers previously interviewed by EDD, principals of the business and its management employees.

California Payroll Tax Appeals – Part One

April 23, 2026June 4, 2021 by Brotman Law

Key Takeaways

Assessments become delinquent if not paid before they become final, and subject to a penalty of 10%.
Therefore, filing an appeal generally extends the amount of time the taxpayer has to pay.
Employment tax assessments imposed by the EDD under UIC is appealed before an administrative law judge.

It is important to note that according to Unemployment Insurance Code (“UIC”) Section 1735, an officer, owner or any person in charge of affairs of any corporation, LLC or LLP, is personally liable for the amount of the contributions, withholdings, penalties, and interest unpaid by said business entity, if business entity willfully fails to pay the amount.

Assessments become delinquent if not paid before they become final, and subject to a penalty of 10%. UIC Section 1135, Sections 1222 and 1224 provide that assessments become final (and delinquent) after 30 days from an assessment date, or the taxpayer petitions or appeals assessment, within 30 days of an administrative law judge or appeals board decision date.

Therefore, filing an appeal generally extends the amount of time the taxpayer has to pay.

Get to Know California Income Tax Brackets

April 23, 2026May 28, 2021 by Brotman Law

Key Takeaways

The Franchise Tax Board
Income Tax in California: How is it Calculated and Collected?
Understanding Income Tax Brackets: What Are Your Rates?
Filing Your California Income Tax Return
Underpayment and Penalties

In California, state income taxes are generally among the highest in the country, but the burden is spread among different segments of the population. The rate of California income tax is arranged on something of a sliding scale, separated by income tax brackets.

Tax Help for Seniors: How Taxes Change as You Get Older

April 23, 2026May 24, 2021 by Brotman Law

Taxes may be certain, but they are not immune to change. As you age, your tax situation will alter. Understanding the myriad rules around senior deductions, eligibility for various credits and the ways in which pensions and investments are taxed can be daunting, but a little knowledge goes a long way to ensuring that your golden years are comfortable and financially secure.

Key Takeaways

Introduction
Deductions
Credits
Income
Investments

The California Franchise Tax Board & Business Income Taxes

April 23, 2026May 19, 2021 by Brotman Law

California can be an expensive state in which to do business, and it’s not getting any cheaper. Small businesses in the state are particularly hard hit under the state tax laws.

Key Takeaways

California can be an expensive state in which to do business, and it’s not getting any cheaper.
California has a higher than average state income tax imposed on business and personal income, plus it engages in double-taxation when it comes to business entities structured so that the income passes through to the owner.
The federal government does not collect personal income taxes on these business owners, seeing it as double taxation.

California has a higher than average state income tax imposed on business and personal income, plus it engages in double-taxation when it comes to business entities structured so that the income passes through to the owner.

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, as we shall see.

Learn How to Beat the IRS with the Tax Master Class

April 23, 2026May 17, 2021 by Brotman Law

The first “Tax Master Class,” masterminded and hosted by Sam Brotman, took place on Thursday, April 29, 2021. Due to the current COVID-19 climate, the event was on Zoom, but for those who missed it, a recording will be made available.

Key Takeaways

The Business of Taxes
And Then Something Clicked
The Tax Gap and the One-Trick Pony
Doing The Math
Make A Tax Action Plan

Brotman’s message was aimed at business owners owing more than $100K in taxes. Although the IRS is systematic he warned that with its new influx of money and pressure from the U.S. Treasury to fill the widening $441 billion tax gap, it is far less likely to let the “big whales,“ slip through their nets .

With his many successful years of defending clients against the IRS and the state of California, Brotman decided to put on a seminar about alleviating tax debt, in a sense, performing a much needed, long-form, free public service announcement.

Using his interest in high-stakes poker as a stage, he conveyed that dealing with the IRS is not a game of luck or chance, it’s a game of skill. In this way, his “Tax Master Class,” offers learning the edge to beating the IRS at their own game.

Can Brotman Law Help Me In My Criminal Tax Case?

April 23, 2026May 10, 2021 by Brotman Law

Criminal tax issues are often woven together with other charges. Having an understanding of the center point of the government’s investigation and whether the tax component is the steak or the side dish can have implications in most criminal tax cases from the beginning.

Key Takeaways

Criminal tax issues are often woven together with other charges.
At Brotman Law we take special precautions in criminal matters and our initial meetings with our prospective clients are usually done in person. The goal of our initial meeting is to put all the facts on the table.
Should I retain Brotman Law to represent me in my criminal tax matter? When you go through a criminal tax case, there will be a lot of different phases. Criminal tax cases can be multi-year investigations. They are a huge commitment and they are a huge threat.

What is Criminal Tax Fraud & False Statement?

April 23, 2026May 7, 2021 by Brotman Law

There have been many stories written and reported about Donald Trump’s confidential tax returns, business expenses and financial records. According to a NY Times article, there exists “a trove” of records showing that Mr. Trump helped his father sequester millions of dollars from the IRS.

Key Takeaways

Understanding Tax Fraud & False Statement
How Does the Government Prove Fraud & False Statement?
“Making” and Signing a False Document
False as to a Material Matter
Belief & Willfulness

What Are IRS Allowable Living Expenses? [Definition & Classifications]

April 23, 2026May 3, 2021 by Brotman Law

Although a favorite saying of IRS revenue officers is that “The IRS is not a bank” and takes collection of taxes owed seriously, the IRS is prevented from collecting assets that a person needs to survive and meet their basic living requirements.

Key Takeaways

Although a favorite saying of IRS revenue officers is that “The IRS is not a bank” and takes collection of taxes owed seriously, the IRS is prevented from collecting assets that a person needs to survive and meet their basic living requirements.
The IRS calls these “Allowable Living Expenses” and they are excluded from the calculation that collection agents use to determine a taxpayer’s reasonable collection potential.
If you are applying for an offer in compromise or other repayment plan with the IRS, they are going to make you justify your living expenses. How do you do that.

Your Rights as a California Taxpayer

April 23, 2026April 30, 2021 by Brotman Law

Key Takeaways

The California Department of Tax and Fee Administration (CDTFA) administers the tax program for both business and property taxes for the State of California.
Sales and use tax
Fuel tax
Cigarette tax
Alcoholic beverage tax

Business taxpayers may take up their concerns directly with the main office of the CDTFA while property tax concerns are addressed by the local county office.
When you deal with the tax agencies of California, you may feel like you do not have any rights.

The California Department of Tax and Fee Administration (CDTFA) administers the tax program for both business and property taxes for the State of California. Business taxes include: