Orange County Tax Attorney Blog

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What is the Value of a JD/MBA? An Attorney’s Take on Dual Law and Business Degrees.

What is the Value of a JD/MBA? An Attorney’s Take on Dual Law and Business Degrees. Before and after law school, many people consider attending business […]

When Are Legal Fees Deductible as Employee Business Expenses?

When Are Legal Fees Deductible as Employee Business Expenses? In Guill v. Commissioner, 112 T.C. 325 (1999), the United States Tax Court succinctly explained the deductibility […]
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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 […]
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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 […]

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 […]

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 […]
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Application of the Local Action Doctrine in Federal Tax Lien Cases

A “Local Action” is an action that must be brought in the state where the property is located.  A taxpayer or third party seeking to clear […]