California Supreme Court Finds Workers are Employees and Not Independent Contractors, Decision Has Significance for Businesses and May Impact Employment Tax Audits
In Dynamex Operations West, Inc. v. Superior Court (Ct.App. 2/7 B249546, Los Angeles County Super Ct. No. BC332016), the California Supreme Court... Read More
IRS Announces New Compliance Campaigns
On April 16, 2019 the IRS Large Business and International division (LB&I) announced the approval of three additional compliance campaigns. Two of... Read More
Comments and Proposed Guidance on the IRS’ Revocation or Denial of Passports
This paper was presented to the IRS in Washington, D.C. at the California Lawyers Association, Taxation Section, 2019 Washington D.C. Delegation. The... Read More
IRS Announces New Campaign – Form 5471
On April 16, 2019 the IRS Large Business and International division (LB&I) announced the approval of three additional compliance campaigns. Two of... Read More
IRS Updated Voluntary Disclosure Practice
On November 20, 2018, the IRS issued a Memorandum addressing the process for all voluntary disclosures (both domestic and foreign) following the... Read More
Is Your Client the Subject of an FBAR Examination?
Has a client received a letter from the IRS asking to schedule an appointment to examine the client’s compliance with the requirement... Read More
Recent Developments – IRS Enforcement Priorities
Steven L. Walker recently attended the 34th Annual National Institute on Criminal Tax Fraud and the Seventh Annual National Institute on Tax... Read More
Recent Developments – Top IRS Enforcement Priorities
Where are We Going in 2019? I recently returned from the 34th Annual National Institute on Criminal Tax Fraud and the Seventh... Read More
Income Taxation of Trusts in California
Recently, in a closely watched case, the California Superior Court in San Francisco rejected the Franchise Tax Board’s long-standing approach to the... Read More