Orange County Tax Attorney Blog

tax attorney orange county, tax attorney newport beach, estate planning attorney newport beach

Does the IRS Have Discretion to Apply Lower FBAR Penalties?

Does the IRS Have Discretion to Apply Lower FBAR Penalties? On May 13, 2015, the IRS issued a memorandum to all IRS LB&I, SB/SE, and TE/GE […]

The Limits of Waivers of Attorney Conflicts of Interest In Federal Criminal Cases

The Sixth Amendment to the Constitution provides that “[i]n all criminal prosecutions, the accused shall enjoy the right . . . to have the Assistance of […]
Will the IRS waive penalties

Will the IRS Waive Penalties?

Will the IRS Waive Penalties? In general, with the exception of the fraud penalty, most IRS penalties will not apply where the taxpayer had reasonable cause […]

Using Interpreters in Summary Judgment Motions In Federal District Court

Using Interpreters in Summary Judgment Motions in Federal District Court Interpreters are generally used in two contexts in relation to summary judgment motions in federal district […]
Full payment rule tax penalties interest

Does the Full Payment Rule in District Court Tax Refund Suits Include Tax, Penalties, and Interest?

Does the Full Payment Rule in Federal District Court Tax Refund Suits Include Tax, Penalties, and Interest? It has long been the law that, before a […]

California CPA Pleads Guilty to False Return in Relation to Money Illegally Siphoned From Religious Non-Profit

The FBI issued a press release earlier this week, giving publicity to yet another example of a tax prosecution intermingled with abusing a position within a […]

Newport Beach Doctor Pleads Guilty to Tax Evasion Arising from Embezzlement

Showing again that it isn’t just the Feds prosecuting tax crimes, the Orange County District Attorney’s Office issued a press release (orangecountyda.org/civica/press/display.asp?layout=2&Entry=4450) yesterday to bring attention to […]

2016 FBAR Still Due [Update – April 18], 2017, But With Option to Extend to October 15

[12/22/16 Update: FBAR Due April 15 each year, but April 18, 2017 for 2016 FBAR, and extension is automatic to October 15, 2017 – see post […]

A Very Good Example of a Stolen Identity Refund Fraud Scheme

NJ.com recently published an article which has a very good example of an alleged tax return related identity theft scheme involving at least 14 gang members. […]

City of Newport Beach Proposes $282 Milllion Budget

The OC Register recently reported on the proposed project and operating budget for the City of Newport Beach. That article can be found here.  The proposed […]

Laguna Hills Tax Preparer Pleads Guilty

The IRS issued a press release yesterday announcing that Randall Hutchens, who was a return preparer in Laguna Hills until at least 2013, pleaded guilty to […]

Criminal Tax Practitioner’s Update: Sentencing Guidelines Updated to Account for Inflation

On April 30, 2015, the United States Sentencing Commission issued Amendments to the Sentencing Guidelines.  Of significance to criminal tax attorneys like myself, the amounts on […]

Ohio Supreme Court Limits Reach of Cleveland to Tax Professional Athletes

On April 30, 2015, the Ohio Supreme Court issued an interesting opinion in Hillenmeyer v. Cleveland Bd. of Rev., Slip Opinion No. 2015-Ohio-1623.  In that case, the […]

Celebrity Sightings and Tax Monologues

Perhaps I should find it a bit embarrassing to admit, but I have always gotten a kick out of celebrity sightings.  Of course, having lived in […]

Mystic Pizza Owner, Inspiration for 80’s Film, Pleads Guilty to Tax Crime

The New York Daily News, via AP, is reporting that the owner of Mystic Pizza, John Zelepos, pleaded guilty to funneling funds from the business to […]