Featured Articles

Settlement Agreements: Avoiding a Real Property Tax Reassessment

In the abundance of caution, prior to taking action, the trustee should seek the court’s approval of the settlement agreement. Although a trustee can obtain written consent of all beneficiaries of the trust, court approval provides the best protection.

What’s Your Priority?

The IRS can use the Federal Priority Statute much like an ace of spades to trump the priority of all creditors who have claims against estate assets.

The Spin on Corporate Spin Offs

A corporate spin-off may be a tax-free solution for Albert and Bertram. Celestial Builders would form a subsidiary corporation, Diablo Holdings, Inc. that would also elect S Corporation status.

Divorce & Taxes

In short, only one of the parties to a divorce can continue to claim the child as a dependent on their tax return and be identified as the “custodial parent” for tax purposes.

Structuring a User-Friendly “Close Corporation”

A close corporation can be an excellent fit for a company that is owned by a handful of shareholders, all of whom are active in the business. This is particularly true for a company that is owned by a single person or by a married couple.

Hassell v. Bird: What’s The Big Hassle, Yelp?

Avvo, Facebook, Microsoft and Twitter all point out that Hassell makes possible a “heckler’s veto” that could be used to silence online speech in a way that evades the protections of Section 230 and decades of U.S. Supreme Court case law on due process and First Amendment issues

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  • Stress Management

    Stress Management

    Law is a stressful occupation and it starts early.[1] In law school we are thrown into the most stressful academic situation most of us have ever encountered. Once we are out of law school it gets worse. Maybe we got a job with a top tier firm and we are working crazy hours with no […]

  • Coffee Talk

    Presidential Tax Returns

    Coffee Talk is a regular feature of the Contra Costa Lawyer magazine. We ask a short question related to an upcoming theme and responses are then published in the Contra Costa Lawyer magazine. This month we ask, “What is the benefit the public receives when presidential candidates make their tax returns public?” “There are various […]

  • Low Income Taxypayer Clinic

    Low Income Taxypayer Clinic

    Every day tax attorneys are making a difference in the lives of low-income people struggling to live in the Bay Area by volunteering with the Justice & Diversity Center (JDC) of the Bar Association of San Francisco’s Low Income Taxpayer Clinic. Whom are they helping? A monolingual Spanish speaker who receives an IRS letter threatening […]

  • Did You Know?

    Board of Directors Meetings

    Do you ever wonder what, exactly, the Board of Directors does or what they are discussing at their monthly Board meetings? If so, then good news! Your Board of Directors encourages you to be informed about what it is working on at any given time. All of the regular Board Meetings are open to any […]

  • IRS Statistics

    IRS Statistics

    Individuals, including non-attorneys and non-tax professionals are often interested in statistics related to the number of tax cases that are pursued as either a civil matter or criminal prosecution. The first chart indicates the status or disposition of criminal investigations that were initiated. The second chart indicates the source of the crimes for which investigations […]

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