Orange County Tax Attorney Blog

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 […]

An Instructive Case: Non-Filer Charged and Tried for Tax Evasion

Many taxpayers may be surprised that failure to file a Federal tax return by the April deadline is technically criminal, if it is intentionally not filed […]

Pro Football Hall of Famer and San Diego Attorney Pleads Guilty to Tax Charge

The US Department of Justice issued a press release recently announcing the guilty plea of Hall of Fame football player Ron Mix, who is 78 years […]

Canadian Orange County Resident on Lamb for 5 Years Extradited From Germany

The IRS issued a press release earlier this month about the sentencing of Donald Baxi, a former Orange County resident with Canadian citizenship.  Interestingly, he had […]

Author K. Slaughter Found Liable for Employment Taxes, But Not Penalties, in Tax Court Opinion

Author K. Slaughter Found Liable for Employment Taxes, But Not Penalties in U.S. Tax Court Opinion. In K. Slaughter v. Commissioner, T.C. Memo. 2019-65, an opinion […]

Can an Unrecorded Deed Defeat an IRS Federal Tax Lien?

Can an Unrecorded Deed Defeat an IRS Federal Tax Lien in California? Yes, an unrecorded deed for California real property can defeat a later-arising IRS federal […]

US Supreme Court Holds States Cannot Tax Out-of-State Trust Income if Undistributed to In-State Beneficiaries

The Supreme Court Issued Its Opinion in North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust on June 21, 2019. Click here for […]

Tax Court Holds IRS Assessment of Trust Fund Recovery Penalty Invalid Where No Final Administrative Determination Issued

In Romano-Murphy v Commissioner, 152 T.C. No. 16 (2019), the United States Tax Court held that an IRS assessment of a Trust Fund Recovery Penalty under […]

Recent Conviction Illustrates Connection Between Use of Nominees and Tax Evasion

A Recent Conviction in Hawaii’s U.S. District Court Illustrates How the Use of Nominees Can Put You in the Crosshairs of the IRS and DOJ for […]

How Long Do You Have to File a Franchise Tax Board Tax Refund Suit?

Question: How Long Do You Have to File a California Franchise Tax Board Income Tax Refund Suit? Answer: Generally, if you have full paid the tax […]

Former Head of Foster Agency Sentenced for Theft, Money Laundering, Tax Evasion

The DOJ issued a press release in June highlighting the sentencing, after conviction at jury trial, of an Oregon woman found guilty of stealing over $1 […]

The General Rules Applicable to Federal Interpleader Actions Involving Federal Tax Liens

Interpleader actions are authorized by 28 U.S.C. § 1335 and Rule 22 of the Federal Rules of Civil Procedure where plaintiffs holding funds to property upon […]

Murrieta Tax Preparer Gets No Jail Sentence for Tax Crime

A Murrieta return preparer is reported by patch.com (here) to have received a sentence of home detention, probation, and community service, although the sentencing guidelines provided […]

What Is the Standard for Admission of Evidence in a Hearing on Revocation of Probation or Supervised Release?

What Is the Standard for Admission of Evidence in a Hearing on Revocation of Supervised Release or Probation? Because the Federal Rules of Evidence do not […]