U.S Tax Court Intervenor
The United States Tax Court is established as a court of record under Article I of the Constitution by section 7441 of... Read More
CDTFA Mark Up Test
If the CDTFA is auditing your business’s sales tax returns, you may need to become familiar with the CDTFA’s mark up test.... Read More
Can I Deduct my Home Office?
If you use part of your home for business, you may be able to deduct expenses for the business use of your... Read More
What is CDTFA Successor Liability?
Any purchaser who buys a business or a stock of goods and fails to withhold a sufficient amount of the purchase price... Read More
What are FBAR Penalties?
Every year, under the law known as the Bank Secrecy Act, if you have an FBAR filing requirement, you must report certain... Read More
Tax Court Transition to New Case Management System
In December 2020, the United States Tax Court will be launching DAWSON (Docket Access Within a Secure Online Network), the Court’s new... Read More
Out of State Business “Doing Business” in California
If you or your business are doing business in California, you are subject to California tax laws. The CDTFA or FTB may... Read More
What is an FTB Claim for Refund?
Many taxpayers wonder if they should file an FTB claim for refund. A claim for refund is a request for reimbursement of... Read More
CDTFA Penalties
The CDTFA has an array of penalties that they can assess against taxpayers in CDTFA audits. There are penalties that can result... Read More
IRS Form 5471
Purpose of Form IRS Form 5471 is used by certain U.S. persons who are officers, directors, orshareholders in certain foreign corporations. Moreover,... Read More