Orange County Tax Attorney Blog

Tampon Tax Relief Vetoed by California Governor Brown

Affirming, perhaps, that the one thing California loves more than being progressive is being expensive, Governor Jerry Brown vetoed a bill that would have exempted tampons […]

North Carolina Man Indicted for Allegedly Filing False Lien

The Department of Justice issued a press release regarding the indictment of a North Carolina man alleging the filing of false tax returns and interfering with […]

US Tax Court Sides With Whistleblower in Award Case

In June, the Tax Court issued its opinion in 21276-13W v. Commissioner, 144 T.C. No. 15 (2016).  This is one of the better written case opinions […]

After Attempt to Sneak Bank Statements From Israel, Los Angeles Man Pleads Guilty

Tip of the hat to the article in Bloomberg which recently highlighted a local Los Angeles business man’s captivating cat-and-mouse method of receiving bank statements.  According […]

Santa Barbara Man Pleads Guilty to Tax Charges

As I’ve discussed in previous posts, the IRS isn’t the only one prosecuting tax charges.   On July 20, 2016, the District Attorney’s Office for the […]

OC’s Assessed Property Tax Roll Reaches over $500 Billion

That’s billion, with a “B.”  The OC Register is reporting (link here) that a 5.5 percent increase in assessments of real property tax citing a number […]
What is an IRS jeopardy levy

What Is An IRS Jeopardy Levy?

When the IRS “makes a finding that the collection of such tax is in Jeopardy,” the IRS can make notice and demand for immediate payment and, […]
When can IRS levy bank account

When Can the IRS Levy or Garnish?

When can the IRS levy or garnish your wages or bank accounts? In general, the IRS can issue a levy after the tax is assessed (meaning […]
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 […]
Interpreters summary judgment motions

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 […]
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 […]

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 […]

When Can I take Casualty Theft Losses On My Tax Return?

When Can I take Casualty Theft Losses On My Tax Return? Per 26 U.S.C. § 165(c) casualty loss deductions can be taken for theft.  Per IRS […]
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 […]
tax attorney orange county, tax attorney newport beach, estate planning attorney newport beach

What Actions Extend the Length of the IRS’s Time to Collect?

What Actions Extend the Length of the IRS’s Time to Collect? Under the general rule, the IRS must collect taxes within 10 years of the date […]