Tax Law Issues

Tax form This page is the starting point for our collection of state and federal taxation materials.

IRS – Audit Letter Response

The most common mistake by a taxpayer facing an unexpected tax audit is to fail to contact a tax professional to at the very least sort out the preliminary issues the taxpayer will encounter.   Upon receipt MORE

IRS – Audit Reconsideration

Audit Reconsideration can be a viable action to eliminate an IRS tax liability that has been unfairly assessed without full consideration of the facts. MORE

IRS – Exemptions from Collection

Normally, the IRS issues a lien after taxes are unpaid. The lien attaches to all real and personal property of the debtor except that which is exempt by statute. MORE

IRS – Innocent Spouse Relief

Spouses filing jointly may unknowingly become liable for their spouse’s tax liability.  Nonetheless, even if a spouse knew of the tax underpayment, inequitable situations potentially allow for relief from tax debt.  MORE

IRS – Managing Tax Liability

A quick acting taxpayer can save hundreds and thousands of dollars in interest and penalties by proactively pursuing a resolution. MORE

IRS – Negligence Penalty Versus Gross Undervaluation Penalty

Under § 6662(h) a 40 percent penalty may be assessed for gross valuation misstatements. MORE

IRS – Quality Tax Opinion Letter eliminates penalties

To avoid penalties a tax opinion letter must comply with Circular 230. In recent years, the IRS has cracked down on the protections of a tax opinion letter. MORE

IRS – Tax-Free Corporate Reorganizations

Three types of statutory tax free reorganizations MORE

Labor and Industry – Washington

A major cost for Washington employers is the hourly charge imposed by Washington State’s Department of Labor and Industry (Workers’ Compensation). For manufacturing and construction businesses, the rates exceed $1 per hour. The calculation of L & I is a complex process requiring expertise. Often Washington employers make errors on their L & I forms – MORE

Unemployment Insurance – Oregon

 Franchisors may be imputed employer of franchisees employees - Employment Dep’t v. Nat’l Maint. Contrs. of Or., Inc., 226 Ore. App. 473, 204 P.3d 151, (Or. Ct. App. 2009) (March 19, 2009)

Unemployment Insurance – Washington

Voluntary reduction in force loophole  - Verizon Nw., Inc. v. Employment Sec. Dep’t, 164 Wn.2d 909, 194 P.3d 255, 2008 Wash. LEXIS 1040, 28 I.E.R. Cas. (BNA) 516, Unemployment Ins. Rep. (CCH) P9044 (Wash. 2008)

Business and Occupation (“B&O“) Tax – Washington

Washington State has a gross revenue tax in place of an income tax. MORE

Why Organize Early?

Although many company founders are reluctant to take the plunge into creating a corporate entity, often putting this step off for as long as possible, there are some good reasons to consider forming as soon as possible. Holding Period Stock Value The IRS will look at...

Employers, Employees and DAPA: What do you do?

Employers, Employees and DAPA: What do you do? Nicole Kersey presents and interesting dilemma for people who employ immigrants: What do you do with immigrant employees who might be saved by the President’s proposal but are discovered to be here illegally? If an...

Statute of Limitations Tolled Against John Doe

Decision of Washington Supreme Court: 141211 Powers v WB Mobile December 11, 2014 Under RCW 4.16.1 70, service of process on one defendant tolls the statute of limitations as to unserved defendants. Sidis v. Brodie/Dohrmann, Inc., 11 7 Wn.2d 325, 329, 815 P.2d 781...

Mental Health Advance Directives Enhance Estate Planning

Mental Health Advance Directives enhance estate planning because they provides a person with the ability to coordinate directives and direct their care during times when they do not have capacity to make treatment decisions. They are most useful for persons who have faced mental health issues including traumatic brain injury, those who are concerned about the possibility of future dementia or traumatic brain injury, or who are planning during the onset of dementia issues. It provides a structure for discussing issues and making decisions and is the means to ensure that those making decisions for a person follow the person’s wishes at times when he or she is unable to express them. In addition to providing certainty and dignity for the person making the directive, the document can help the person’s family by providing a level of comfort and security during challenging times.