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Is Your Client an Innocent Spouse?

You suspect your client’s spouse is not paying her or his taxes, filing erroneous returns, or worse—intentionally evading taxes. Is your client innocent? Maybe not, but perhaps she or he is an “innocent spouse.” Liability for Income Taxes Generally, spouses are jointly and severally liable for income taxes due on a jointly filed income tax return. A common situation that occurs is one in which a married spouse,[1] your client, is a stay-at-home parent. Your client may have been able to access money for household expenses; but…
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Tax Tips from the Tax Lawyer: Free Filing Services

This article was written for Contra Costa Lawyer, a publication of the Contra Costa Bar Association. For taxpayers who have adjusted gross income (AGI) below $60,000, there are many free filing options for completing and filing a federal income tax return. (Fees for filing a state income tax return may apply.) Taxpayers may browse and compare free filing options here: For taxpayers who feel more comfortable obtaining tax preparation assistance in person… Click here for the full…
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Marijuana Taxation Without Legalization

If you turn on the news, television or radio, it is difficult to avoid discussions of marijuana and its legalization. Recently, Bethenny Frankel, known for appearing on the “Real Housewives of New York,” and for creating the “Skinnygirl cocktails,” has announced her intention to brand and market “Skinnygirl Marijuana,” which she boasts will not give you the munchies.[1] In the world of professional football, consumption of marijuana is still strictly forbidden pursuant to NFL policy. However,…
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The New Health Care Rules: Tax Returns, Taxes, Penalties, and Exemptions.

A radio show. Guests: Jason Galek, a Specialist in Taxation Law, Certified by the California Board of Legal  Specialization of the State Bar, and Christina Weed, tax attorney. Listeners with questions for Chuck and his guests, please call 415-841-4134. This radio show aired on January 15, 2015 on KALW. Click here for the full content.
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Procedural Considerations for Submitting an OIC: Anderson v. Commissioner

The concept of an Offer in Compromise (OIC) has existed for more than a century.[1] In the past, Offers were rarely made because the procedures and rules surrounding Offers were ambiguous, confusing and not well-known by taxpayers or practitioners. It was not until the 1990s that the IRS undertook efforts to liberalize and bolster the Offer process. Despite these efforts, the standards a taxpayer had to meet in order to have their Offer accepted remained…
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