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[Dis]Honest Services Only a Crime If They Are Uniquely Governmental Services by Evan Davis

The dominoes continue to fall from last year’s Supreme Court reversal of former Virginia governor Bob McDonnell’s conviction for honest services fraud, for his having set up meetings in exchange for money. On July 12, 2017, the Second Circuit reversed a politician’s convictions for honest services fraud and money laundering because the jury instruction ran … Continue reading [Dis]Honest Services Only a Crime If They Are Uniquely Governmental Services by Evan Davis

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International Reporting Penalties – The Doctrine of Substantial Compliance by Steven Toscher

As part of the Internal Revenue Service’s (“IRS”) continuing international enforcement effort, it recently released training materials on what it means to be “substantially complete” for an international information return.  The training is significant because the failure to file a “substantially complete” foreign information return can subject the filer to substantial penalties and the failure … Continue reading International Reporting Penalties – The Doctrine of Substantial Compliance by Steven Toscher

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Hochman Award in Tax Law Goes to Class of 2017 Justin Casey

In May 2017, UCLA Law awarded Justin Casey ’17 the Bruce I. Hochman Award for Excellence in the Study of Tax Law. The $15,000 award is presented annually by UCLA Law tax faculty to a graduating student who has demonstrated outstanding proficiency.  Casey graduated Order of the Coif, and earned a certificate in the Business … Continue reading Hochman Award in Tax Law Goes to Class of 2017 Justin Casey

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Steven Toscher to Receive the 2017 Joanne M. Garvey Award on November 3, 2017

Steven Toscher will receive the Joanne M. Garvey Award to recognize lifetime achievement and outstanding contribution in the field of tax law, for 2017 Annual Meeting of the California Tax Bar and The California Tax Policy Conference, November 3, 2017, at the Park Hyatt Aviara Resort in Carlsbad, California Joanne M. Garvey Award – The … Continue reading Steven Toscher to Receive the 2017 Joanne M. Garvey Award on November 3, 2017

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For Whom the Collection Statute Tolls by Jonathan Kalinski

Every tax practitioner knows the general rule that the IRS has 10 years to collect a tax after the assessment. That isn’t blog material.  Less well known because it is infrequently litigated, is the flush language of IRC §6502(a), which states that the collection statute of limitations is tolled if a timely proceeding in court … Continue reading For Whom the Collection Statute Tolls by Jonathan Kalinski

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Criminal Tax Enforcement – It Happened Again and We Should Not Be Surprised by Steven Toscher

The Treasury Inspector General for Tax Administration (“TIGTA”) issued a report September 13, 2017, concluding that “declining resources have contributed to unfavorable trends in criminal investigation business results.” That’s Government speak that the IRS criminal tax enforcement program is falling behind. This is not a surprise for those of us in the trenches.  It reminds us of … Continue reading Criminal Tax Enforcement – It Happened Again and We Should Not Be Surprised by Steven Toscher

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A Primer on Material Participation Rules for Real Estate Businesses, Part 2: Who is a Real Estate Professional? by Lacey Strachan

Taxpayers in Real Property Business. Although the general rule is that all rental activities are by definition passive, the Code has created an exception for certain professionals in the real estate business.  A real estate professional (as that term is defined under Section 469(c)(7), the section that sets forth the exception to the rule that all … Continue reading A Primer on Material Participation Rules for Real Estate Businesses, Part 2: Who is a Real Estate Professional? by Lacey Strachan

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IRS Updates FBAR Reference Guide to Reflect Increased Inflation – Adjusted Non-Willful and Willful Penalty Amounts by Michel Stein

The IRS has updated its Reference Guide on Foreign Bank Account Reports (“Guide”) to help U.S. persons and tax professionals with FBAR filing obligations.   The Guide also supports IRS examiners in their efforts to administer the various IRS FBAR examination and penalty programs.   Most importantly, the Guide for the first time also reflects increased inflation-adjusted … Continue reading IRS Updates FBAR Reference Guide to Reflect Increased Inflation – Adjusted Non-Willful and Willful Penalty Amounts by Michel Stein

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Dennis Perez is the first recipient of the Los Angeles Lawyer Sam Lipsman Service Award

This award was established in memory of our late publisher Sam Lipsman, to honor an Editorial Board member or author who has provided exemplary service on behalf of Los Angeles Lawyer.  This is an individual who has made a long standing commitment and material contribution to the magazine by, for example, serving as Chair and … Continue reading Dennis Perez is the first recipient of the Los Angeles Lawyer Sam Lipsman Service Award

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The Judge Isn’t Bound by the Guideline Range in Sentencing by Robert Horwitz

Plea agreements in criminal tax cases normally have a section containing the calculation of the agreed Sentencing Guideline Range. The plea agreement also typically recites that the Government will recommend a guideline range sentence as long as the defendant meets his obligations under the plea agreement, but that the court is not required to accept … Continue reading The Judge Isn’t Bound by the Guideline Range in Sentencing by Robert Horwitz

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IRS Increases Focus on Transactions Between Commonly Controlled Entities in the Mid-Market Segment by Lacey Strachan

Large multinational corporations have historically been the focus of IRS transfer pricing examinations, such as the dispute between Amazon and the IRS over the amounts Amazon charged its European subsidiary for certain intangible assets that were transferred.[i]  However, IRS efforts to address potential income shifting between related entities have expanded to include smaller companies in … Continue reading IRS Increases Focus on Transactions Between Commonly Controlled Entities in the Mid-Market Segment by Lacey Strachan

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IRS Collection Appeals “Dead Ends”– Collection Due Process Procedural Traps for the Unwary by Cory Stigile

In Keller Tank Services II Inc. v. Commissioner, 848 F.3d 1251 (10th Cir. 2017), the Tenth Circuit affirmed the Tax Court’s holding that a taxpayer could not challenge a Section 6707A penalty during a collection due process hearing or in a subsequent Tax Court proceeding because it already challenged the penalty with the IRS Appeals … Continue reading IRS Collection Appeals “Dead Ends”– Collection Due Process Procedural Traps for the Unwary by Cory Stigile

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