Free Tax Guide

Guide Chapters

Sam Brotman, J.D., LL.M.

Last updated July 2026

IRS Collections Guide

How IRS Tax Debt Affects Buying or Refinancing a Home

5 Strategies to Resolve Tax Debt with the IRS

IRS Tax Debt Relief Options

What if I Cannot Pay the IRS?

What Are the Consequences of Running from the IRS?

6 Tips for Dealing with IRS Revenue Officers

What to Do If an IRS Agent Visits My Home or Business?

How the IRS Conducts Financial Analysis

What Are IRS Allowable Living Expenses? [Definition Classifications]

What Are IRS Bank Levies? [Definition & Examples]

IRS Wage Garnishments: What You Need to Know

What Is an IRS Tax Lien Release?

Am I Eligible for a IRS Tax Penalty Abatement?

How to File an IRS Interest Abatement

How to Negotiate a Payment Installment Agreement with the IRS

Requirements and Benefits of a Streamlined IRS Payment Plan

How to Request a Partial Payment Plan with the IRS

What Happens If You Default on Your IRS Installment Agreement

How to Appeal the Rejection of Your IRS Installment Agreement

What Is Offer in Compromise (OIC)?

What are the Rules for an IRS Offer in Compromise?

What to Do When an IRS Offer in Compromise Is Rejected

What Is the FAST Act?

What Is Innocent Spouse Relief?

Are There Statute of Limitations for IRS Collections

How to Navigate IRS Collections Forms

IRS Collections FAQs

How Brotman Law Can Help

Multistate Taxation in California Guide

What Is Nexus? [Definition + Examples]

What Constitutes Doing Business in California?

The History of Nexus Rules and Case Law

What Situations Trigger Multistate Tax Problems

What Are the Risks Associated With Multistate Commerce?

How to Minimize Multistate Tax Compliance Risks

How to Determine California Multistate Tax Compliance

What to Do If You Are Audited for Multistate Tax Compliance

9 Ways Small Businesses Navigate Multistate Taxes

California Multistate Tax Implications for Amazon Sellers

Am I Eligible for California’s Voluntary Disclosure Programs?

How Does Drop Shipping Affect Multistaste Taxes?

Is Labor Taxable in California?

State Income Tax Considerations in Multistate Tax Planning

Why Are Out-of-State Companies Taxed in California?

Sales Tax and Leasing Transactions

How to Apply Payroll Taxes for Multistate Employees

California Use Tax Planning for Aircraft

California State Taxes and Federal Regulations

IRS Criminal Investigations Guide

Why Is the IRS Charging Me with a Tax Crime?

How Do Tax Crimes Get Prosecuted?

What Is a Criminal Tax Administrative Investigation?

What Should I Expect After Being Charged With A Tax Crime?

Criminal Tax Restitution, Fines and Forfeiture

Criminal Liability and Voluntary Tax Disclosure

Conferencing with Criminal Tax Authorities

6 Frequently Asked Questions about the Criminal Tax Process

How Can Brotman Law Help Me In My Criminal Case?

How Much Will It Cost for Brotman Law to Take My Criminal Tax Case?

What Happens at a Tax Crime Pre-Trial?

What Happens When a Tax Crime Goes to Trial?

What Is a Willful Failure to Collect or Pay Over Tax?

What Is Tax Evasion?

What Is the Criminal Tax Fraud and False Statement?

What is the Omnibus Clause?

What Is the Tax Crime of Omission?

California Sales Tax Audits Guide

California Seller’s Permit: Who Needs One & What It Commits You To

What Is California Sales Tax?

What Triggers a Sales Tax Audit in California?

Risks For Your Small Business in a California Department of Tax and Fee Administration Audit

The California Sales Tax Audit Process

How to Prepare for a California Sales Tax Audit

How to File a California Sales Tax Audit Appeal

Should I Hire a California Sales Tax Lawyer to Help Me With My Sales Tax Audit?

What Is Use Tax in California? (Definition, Examples & Exemptions)

Secrets of a California Sales Tax Audit Defense

Your Rights as a California Taxpayer

What Is Sampling and Testing in a Sales Tax Audit?

California Sales for Resale and Resale Audits

What Types of Penalties Can I Face in a California Sales Tax Audit?

Sales Tax Requirements for Retailers Outside of California

Negligence Penalties in California Sales Tax Audits

What Is a California Sales Tax Exemption? [Definition Examples]

International Taxation Guide

U.S. Taxpayers and Considerations for Dual-Status Tax Filers

Types of Foreign Income that Trigger Filing Requirements

What Is Foreign Bank Account Reporting (FBAR)?

Filing Requirements for Trusts and Gifts: Form 3520/3520A

International Tax Considerations for Individual 1040 Filings

Filing Requirements for Those With Foreign Assets, Form 8938

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

Important Filing Requirements for Those with International Interests

Penalties for Willful Violations

Penalties for Non-willful Violations

FBAR Penalty Appeals and Compliance Programs

California FTB Collections Guide

What Are FTB Tax Liens? [Definition + Risks]

How Does the FTB Handle Business Tax Collections?

4 Frequently Asked Questions about California State Taxes

Can Currently Non-Collectible (CNC) Status Stop the FTB?

Can I Reduce or Get Rid of FTB Past Due Penalties

How to Get Your FTB Lien Removed

How to Hire a Tax Attorney to Deal with the FTB

What Is an IRS Offer in Compromise? Settle Tax Debt for Less

How to Process Employee Withholding Orders for Taxes

What Are Franchise Tax Board Settlements?

Virtual Currency Taxation Guide

How Is Crypto Tax Liability Calculated?

How to Report Crypto Earnings

How Are Crypto Audits Initiated?

Virtual Currency Transactions and the Audit Process

The U.S. Tax Court, Cryptocurrency and You

Penalties for Cryptocurrency Tax Evasion

Foreign Cryptocurrency Accounts

Find A Tax Attorney That Specializes in Cryptocurrency

How Can Virtual Currency Be Used?

IRS Audits Guide

IRS Audit Appeal Process: How to Appeal IRS Audit Findings

How to Create an IRS Audit Strategy

How to Request IRS Audit Reconsideration (Sample Letter Included)

IRS Audit Attorney: Our IRS Audit Lawyer Representation Fees

The 4 Types of IRS Audits: Identify Yours and Know Your Deadline

What Happens During the IRS Audit Process?

Why does the IRS audit tax returns? (& chances of being audited)

IRS Audit Red Flags 2022: 25 Tax Return Audit Risk Factors

IRS Penalties and Interest: What They Cost and What Happens If You Don’t Pay

ERC Guide

ERC Qualifications | Employee Retention Tax Credit Eligibility

How to calculate employee retention credit for 2021 and 2020

How to Apply for the Employee Retention Credit in 4 Steps

Employee Retention Credit and PPP Compared (ERC vs PPP) Guide

Employee Retention Credit and Nonprofits (Incl. Churches)

Is the Employee Retention Credit Taxable Income?

IRS ERC Audit Risk Guide: Statute of Limitations, Penalties & More!

Employee retention credit scams: Don't fall victim to an ERC scam!

California Payroll Tax Audits Guide

EDD Audit Process: Triggers, Penalties, Letters & More

How to Prepare for a Tax Auditor to Interview Your Independent Contractors

Using the EDD Lead System in a California Payroll Tax Audit

What Happens During a California Independent Contractor Audit?

California Payroll Audit Strategies for the Independent Contractor

Federal (IRS) Payroll Tax

What Are the California Payroll Tax Penalties If I Do Not Pay?

How Do I Prepare for a 1099 Independent Contractor Audit?

Personal Income Tax Residency in California Guide

What is Temporary and Transitory Purpose?

The Difference Between Personal Income Tax Residency vs Domicile

How Is California Residency Determined for Personal Taxes?

What Factors Determine Residency in California?

The Progression of Residency Case Law in California

How To Survive A California Residency Audit

How Does Residency Determine Multistate Taxes for My Business?

What Income Sources Are Subject to California State Tax?

Offer in Compromise Guide

What Conditions Are Required to Get an Offer in Compromise from IRS

How to Apply for an Offer in Compromise

What Forms Are Needed for an IRS Offer in Compromise?

What Are IRS Allowable Living Expenses?

How to Appeal the IRS When Your Offer in Compromise Is Rejected

EDD Collections Guide

What Are EDD Liens and Levies?

What Should You Do If the EDD Takes Your Money

How to Appeal California Payroll Taxes

How to Request an EDD Installment Agreement

What Is EDD Offer In Compromise?

California CDTFA Collections Guide

Delinquent Sales Tax Consequences

Liabilities & Determinations on Business Purchase

How to Get a CDTFA Lien Release

Do You Need a Sales Tax Attorney? When to Hire One

Innocent Spouse Relief, Divorce & Taxes Guide

What Is Innocent Spouse Relief?

Filing Taxes During a Divorce

How Is Alimony Taxed?

Cannabis Industry Tax Pitfalls Guide

How Long Will Cannabis Tax Obstacles Last?

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