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Can Your Child Support Payments Go Up?

Kid going to school
  So what does the law say on child support obligations in California?  The child’s best interest is the State’s number one priority.  Under Family Code 4053, the legislature laid out the position on child support, and the related analysis and bases. The code establishes that a parent’s primary obligation is to support their child(ren).  The obligation is a mutual one, applying to both parents, which establishes that support payments be based upon the parent’s…
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Office of Tax Appeals Hearing – 1031 Exchange

People working numbers at their computers
  On April 27, 2018, the partners from Mendes Weed, LLP represented a taxpayer before the Office of Tax Appeals (OTA). As of the date of this blog posting, Mendes Weed, LLP is one of only a handful of firms to have gone before the OTA because the OTA has only been hearing cases since January of 2018. Last week, we discussed some of the procedural issues that came up during the hearing.  This week,…
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My Experience before the Office of Tax Appeals

state tax litigation
If you dispute an income tax matter with the Franchise Tax Board (FTB), and timely file a protest, you may find yourself before the Office of Tax Appeals (OTA). Prior to 2018, your appeal would have been heard by the Board of Equalization (BOE).  Now, as of January 1, 2018, these appeals are heard by the OTA. The OTA is an “independent body created by the Taxpayer Transparency and Fairness Act of 2017. Its mission…
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Your Spousal Duties and Responsibilities DO NOT END at filing

  The California Family Code enforces fiduciary duties on divorcing spouses.  Anyone involved in a dissolution of marriage, legal separation or modification needs to familiarize themselves with these duties. The fiduciary duties require disclosure of any facts which are material to the case.   Spouses, even in divorce or legal separation, are “subject to the general rules governing fiduciary relationships which control the actions of persons occupying confidential relations with each other,” which “imposes a duty…
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Tax Cuts and Jobs Act – S Corporation of Partnership

TCJA logo
  Business owners may have questions about which flow-through entity might be right for them after the Tax Cuts and Jobs Act. Internal revenue Code (IRC) Section 199A provides a deduction for individuals and trusts on combined qualified business income (QBI).  This provision is effective December 31, 2017, through December 31, 2025, and it applies to sole proprietorships, disregarded entities, partnerships (LLCs taxed as partnerships), and S Corporations. QBI is ordinary income less ordinary deductions…
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