Federal Tax Case Resources

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Christina Weed - Taxation Law Specialist
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Walnut Creek Main Office

1990 N. California BLVd.
Suite 1020
Walnut Creek, CA 94596

(925) 390-3222

San Francisco Office

95 Third Street
2nd Floor
San Francisco, CA 94103

(628) 216-5558

Oakland Office

66 Franklin Street
Suite 300
Oakland, CA 94607

(510) 822-2770

San Jose Office

3031 Tisch Way
110 Plaza West
San Jose, CA 94607

(408) 707-1667

CARES Act – What About Partnerships?

CARES Act – What About Partnerships?

If your business is a partnership (particularly one under the Bipartisan Budget Act of 2015 (BBA)), you may have already filed your returns in March of 2020 for the 2019 tax year, and typically you would not be able to file an amended Form 1065 under the BBA.  What if you are entitled to some tax relief under the CARES Act?  Are you out of luck if you already filed?

The IRS is giving retroactive relief to partnerships who are subject to the BBA pursuant to Rev Proc 2020-23If your partnership is subject to the BBA and filed Form 1065 before Rev Proc 2020-23 was issued, you may be able to file an amended partnership return and furnish all corresponding Schedules K-1 to the IRS, but you must do so before September 30, 2020. 

There are additional rules and guidelines outlined in this article.

If you are currently under IRS examination or audit, you may have additional questions or concerns regarding your options as it pertains to the CARES Act.


If you have tax questions, please feel free to reach out to Mendes Weed, LLP at (925) 390-3222.

In addition, we are currently assisting clients with tax law, divorce, probate, estate planning, business law, civil litigation, child custody, unlawful detainers, and other matters during this difficult time.  We have attorneys who can work remotely for you and put your concerns at ease.

SuperLawyers-RisingStars
Best of the East Bay Attorneys
Lisa Janine MendesReviewsout of 5 reviews
Walnut Creek Chanber of Commerce logo
Christina Weed - Taxation Law Specialist
lawyers of distinction badge 2020

Walnut Creek Main Office

1990 N. California BLVd.
Suite 1020
Walnut Creek, CA 94596

(925) 390-3222

San Francisco Office

95 Third Street
2nd Floor
San Francisco, CA 94103

(628) 216-5558

Oakland Office

66 Franklin Street
Suite 300
Oakland, CA 94607

(510) 822-2770

San Jose Office

3031 Tisch Way
110 Plaza West
San Jose, CA 94607

(408) 707-1667

Good News for Social Security Recipients!! – CARES Act in Response to COVID-19

Good News for Social Security Recipients!! – CARES Act in Response to COVID-19

Good News for Social Security Recipients!! – CARES Act in Response to COVID-19

Initially, under the CARES Act, social security recipients were going to have to file income tax returns, even if they normally did not have a tax return filing requirement.

However, after much backlash, this is no longer a requirement.  This is great news for recipients of social security benefits who would not normally need to file an annual income tax return.  It is a difficult time for us all, and requires that an individual who would not normally need to file an income tax return, which is an added burden.

Congress has provided the U.S. Treasury a way to rely on Form 1099-SSA instead of a Form 1040 in order to issue stimulus checks.  You can find this updated information on the IRS website here.  The IRS website states,

“Since the IRS would not have information regarding any dependents for these people, each person would receive $1,200 per person, without the additional amount for any dependents at this time.”

This is great news for many seniors, many veterans, and many disabled individuals who may have been previously concerned about the added burden of needing to file an income tax return.


If you have any questions about this, other tax law matters, probate, conservatorships, estate planning, divorce, civil litigation, or unlawful detainers, we hope you will contact Mendes Weed, LLP, today.  We are here to help you at this difficult time.  Just call (925) 390-3222.

Are Cruise Lines Going to Get a Bailout?

Are Cruise Lines Going to Get a Bailout?

Are Cruise Lines Going to Get a Bailout?

The $2 trillion stimulus bill passed Friday, March 27, 2020, in response to COVID-19.  Will the cruise lines, who are undoubtedly losing massive amounts of business right now get bailed out?

Probably not.  Did you know most cruise lines do not pay federal income tax in the U.S.?  That’s because most cruise lines do not incorporate or domesticate in the U.S.  If they did, they would pay a lot more federal income tax to the U.S.

For example, according to this article, Carnival would have to pay approximately $600 million in corporate taxes for 2019 if it was domesticated in the U.S.

Accordingly, the cruise lines will not be included in the bailout to the extent they are not domesticated in the U.S.  It makes sense… for once.

If you have questions about tax law, probate, estate planning, divorce, child custody, restraining orders, unlawful detainers, civil litigation, Mendes Weed, LLP, is here to help you during this difficult time.  Please reach out to us at (925) 390-3222.

If you have been considering resolving your past-due tax liability with a collection alternative such as an offer in compromise or installment agreement, right now would be an excellent time to do it.  While we cannot guarantee a favorable result, your chances may possibly be better during this People First Initiative.  

We are here to help you with tax law matters, estate planning, probate, divorce, child custody and visitation, trust/estate litigation, domestic violence, civil, and elder abuse restraining orders, unlawful detainers, and civil litigation.  We are able to meet with clients remotely so that you are not left without legal options. We are happy to help!

SuperLawyers-RisingStars
Best of the East Bay Attorneys
Lisa Janine MendesReviewsout of 5 reviews
Walnut Creek Chanber of Commerce logo
Christina Weed - Taxation Law Specialist
lawyers of distinction badge 2020

Walnut Creek Main Office

1990 N. California BLVd.
Suite 1020
Walnut Creek, CA 94596

(925) 390-3222

San Francisco Office

95 Third Street
2nd Floor
San Francisco, CA 94103

(628) 216-5558

Oakland Office

66 Franklin Street
Suite 300
Oakland, CA 94607

(510) 822-2770

San Jose Office

3031 Tisch Way
110 Plaza West
San Jose, CA 94607

(408) 707-1667

IRS Employee Retention Credit

IRS Employee Retention Credit

In response to the current COVID-19 pandemic, the IRS has made an employee retention credit available to many businesses.  Will you qualify?

Generally, the credit is available to employers who fall into one of the following categories:

  1. The employer’s business is fully or partially suspended by government order due to COVID-19 during the calendar quarter; and/or
  2. The employer’s gross receipts are below 50% of the comparable quarter in 2019. Once the employer’s gross receipts go above 80% of a comparable quarter in 2019, they no longer qualify after the end of that quarter.

The credit is 50% of qualifying wages paid up to $10,000 in total.  Wages paid after March 12, 2020, and before January 1, 2021, are eligible for the credit.  Wages are not limited to cash and can include amounts paid for employer-provided health care.

For additional information about whether you qualify and how to receive the credit, you can look on the IRS website.

If you have any other questions regarding this tax credit or other tax matters, please feel free to reach out to Mendes Weed, LLP, at (925) 390-3222.  We are here to help you during this time with tax law, probate, estate planning, divorce, child custody, restraining orders, and civil litigation.  We have attorneys working remotely to help you with your legal needs.  Please take care during this hard time.


Mendes Weed, LLP is here to help you during this difficult time if you have any questions about your tax matter.  Please feel free to reach out to us at (925) 390-3222.

If you have been considering resolving your past-due tax liability with a collection alternative such as an offer in compromise or installment agreement, right now would be an excellent time to do it.  While we cannot guarantee a favorable result, your chances may possibly be better during this People First Initiative.

We are here to help you with tax law matters, estate planning, probate, divorce, child custody and visitation, trust/estate litigation, domestic violence, civil, and elder abuse restraining orders, unlawful detainers, and civil litigation.  We are able to meet with clients remotely so that you are not left without legal options. We are happy to help!

SuperLawyers-RisingStars
Best of the East Bay Attorneys
Lisa Janine MendesReviewsout of 5 reviews
Walnut Creek Chanber of Commerce logo
Christina Weed - Taxation Law Specialist
lawyers of distinction badge 2020

Walnut Creek Main Office

1990 N. California BLVd.
Suite 1020
Walnut Creek, CA 94596

(925) 390-3222

San Francisco Office

95 Third Street
2nd Floor
San Francisco, CA 94103

(628) 216-5558

Oakland Office

66 Franklin Street
Suite 300
Oakland, CA 94607

(510) 822-2770

San Jose Office

3031 Tisch Way
110 Plaza West
San Jose, CA 94607

(408) 707-1667

IRS People First Initiative

IRS People First Initiative

IRS People First Initiative

Yesterday, March 25, 2020, the IRS announced its “People First Initiative.”  The initiative was put into place to “help people facing the challenges of COVID-19 issues.”  

The IRS Commissioner Chuck Rettig said, “The IRS is taking extraordinary steps to help the people of our country.  In addition to extending tax deadlines and working on new legislation, the IRS is pursuing unprecedented actions to ease the burden on people facing tax issues.  During this difficult time, we want people working together, focused on their well-being, helping each other and others less fortunate.”  

While this sounds promising, and definitely necessary during this difficult time, we remain cautiously optimistic.  Whenever taxpayers are dealing with the IRS, it is important to have a tax attorney who makes sure that the IRS is following the law and proper procedures.  Hopefully, the People First Initiative will be promptly instituted and followed, but you want to have a tax attorney who can make sure that the procedures are followed just in case.  

Some highlights from the initiative: 

For taxpayers under existing installment agreements, payments due between April 1 and July 15, 2020, are suspended.  This means you will not default on your installment agreement if you cannot make payments during this time, but interest will continue to accrue on your balance.  

While we do not have any official guidance on this, it may also be the case that you will be able to set up installment agreements more quickly and efficiently during this time – fingers crossed.  

For offers in compromise (OIC), the IRS will allow until July 15, 2020, to get additional requested information into the IRS.  Taxpayers who already have an OIC will be allowed to suspend payments until July 15, 2020.  If a taxpayer currently has an OIC and files their return on or before July 15, 2020, the OIC will not default.  

In addition, right now may be a good time to submit a new OIC because your liabilities may go up relative to your assets during this difficult time.  

With respect to field collection activities, liens and levies are supposed to be suspended during this time.  However, field revenue officers may continue to pursue high-income non-filers and perform other similar activities where warranted.  

In person meetings with IRS should be suspended during this time, and where possible said meetings will be held remotely if needed.  

Some other points from the initiative can be found here on the IRS website.  

Mendes Weed, LLP is here to help you during this difficult time if you have any questions about your tax matter.  Please feel free to reach out to us at (925) 390-3222.  

If you have been considering resolving your past due tax liability with a collection alternative such as an offer in compromise or installment agreement, right now would be an excellent time to do it.  While we cannot guarantee a favorable result, your chances may possibly be better during this People First Initiative.  

We are here to help you with tax law matters, estate planning, probate, divorce, child custody and visitation, trust/estate litigation, domestic violence, civil, and elder abuse restraining orders, unlawful detainers, and civil litigation.  We are able to meet with clients remotely, so that you are not left without legal options. We are happy to help!

SuperLawyers-RisingStars
Best of the East Bay Attorneys
Lisa Janine MendesReviewsout of 5 reviews
Walnut Creek Chanber of Commerce logo
Christina Weed - Taxation Law Specialist
lawyers of distinction badge 2020

Walnut Creek Main Office

1990 N. California BLVd.
Suite 1020
Walnut Creek, CA 94596

(925) 390-3222

San Francisco Office

95 Third Street
2nd Floor
San Francisco, CA 94103

(628) 216-5558

Oakland Office

66 Franklin Street
Suite 300
Oakland, CA 94607

(510) 822-2770

San Jose Office

3031 Tisch Way
110 Plaza West
San Jose, CA 94607

(408) 707-1667