California Certified Tax Specialist Dennis Brager the founder of the Brager Tax Law Group, a P.C. , was quoted in an article published in the March 7, 2008 edition of the Los Angeles and San Francisco Daily Journal, a leading California legal publication. The article discussed a new law which…
Tax Problem Attorney Blog
California State Board of Equalization (BOE) Loses Sales Tax Case
The California State Board of Equalization (BOE or SBE) was handed a defeat by the California Appellate Court in Dell Inc. v. Superior Court of San Francisco 159 Cal.App.4th 911 (2008) . The court held that the value of the Dell service contracts purchased by consumers was not subject to…
Tax Return Preparer Penalty Procedures Announced by Internal Revenue Service (IRS)
The Internal Revenue Service (IRS) has issued a memorandum outlining its procedures for investigating tax preparers who show patterns of abuse, and thus may be subject to tax preparer penalties. The memo sets forth some interesting information. At least in cases initiated through LMSB (Large and Midsize Business) Division the…
Court OKs Internal Revenue Service (IRS) Tax Levy on Couple’s Home
A district court in Michigan dismissed a complaint challenging an Internal Revenue Service (IRS) tax levy on a couple’s home. The couple owed income taxes of around $300,000 and payroll taxes of another $161,000. They filed a quite title action pursuant to 28 USC 2410, and they also filed an…
California Employment Development Department (EDD) and Internal Revenue (IRS) to Collaborate
The California Employment Development Department (EDD) announced that it will be exchanging payroll tax information with the Internal Revenue Service (IRS) . The EDD is the state agency which includes in its duties making sure that employers withhold and payover state payroll taxes. The EDD programs include payroll tax audits…
Franchise Tax Board (FTB) Files Tax Evasion Charges
The Franchise Tax Board (FTB) announced that it has filed tax evasion charges against a Diamond Springs, California couple who failed to file income tax returns, and failed to report all of their income from their painting businesses on their California State income tax returns for four years running. According…
Internal Revenue Service (IRS) Appeals Officer Not Impartial
The 10th Circuit Court of Appeals has reversed a decision of the United States Tax Court (Tax Court), and held that an Internal Revnue Service Appeals Officer was not impartial within the meaning of Internal Revenue Code (IRC) § 6330. Cox v. Commissioner, No. 06-9004 (2008), reversing, Cox v. Commissioner,…
Ron Isley Tax Evasion Sentence Upheld
In September 2006 Ron Isley, lead singer of the Isley Brothers, was of convicted five counts of felony tax evasion and one count of willful failure to file his income tax returns. According to the Internal Revenue Service (IRS) at trial it proved that between 1997 and 2001 Isley evaded…
Tax Lien Release Regulations Issued by Internal Revenue Service (IRS)
The Internal Revenue Service (IRS) has published final regulations on releases of federal tax liens and discharges of property. These regulations provide rules for how to go about obtaining the release of a federal tax lien after the tax debt has been paid, or in situations where the statute of…
California State Board of Equalization (SBE) Lists Largest Delinquent California Sales Tax Debts
By law the California State Board of Equalization (SBE) is required to publish each quarter a list of the 250 sales and use tax debts owed to the California. In order to make this list the California sales tax debt must be over $100,000. However, the tax debt will not…