Public Documents

Public Documents - Tax Law

When does a spouse know enough to preclude relief under IRS 6015(b)(1)(C)?
Posted by Donald Lowrey on 2.12.19 in Tax Law.
J2 Global is a provider of electronic fax services. The Court of Appeals held: J2 is not exempt from taxation on telecommunication services under the Internet Tax Freedom Act, as amended in 2007 (ITFA) (47 U.S.C. § 151, note, § 1100 et seq.)
Posted by Robin Mashal on 7.29.13 in Tax Law.
Florida Statute 702.10 was enacted to allow foreclosure Lenders a procedure by which they may attempt to expedite the foreclosure process when they serve the homeowner with a foreclosure lawsuit. Following the procedure of Florida Statute 702.10, once the Lender serves you with a foreclosure lawsuit, the Lender must file a motion for an Order to Show Cause and then the Court will enter an Order requiring the homeowner to appear in court and contest why a Final Judgment of Foreclosure should not be entered
Posted by Ray Garcia on 5.5.13 in Tax Law. (FL)
Los Angeles County Board of Supervisors ordinance No. 2010-0059, enacted November 23, 2010, prohibits retailers from giving out plastic bags; however, the may provide recyclable paper carryout bags for which they must make a 10 cent charge. A group sued claiming this is a tax. Held: Because the 10 Cent charge is kept by the retailers, it is not a tax.
Posted by Robin Mashal on 2.24.13 in Tax Law.
Plaintiff filed a "whistle blower" (qui tam) action under the False Claims Act (FCA), claiming some hospitals were involved in insurance fraud. The United States intervened and obtained a large settlement, and paid a relator's fee to Plaintiff. Plaintiff accounted for fee as capital gain and paid tax on it. The U.S. Ninth Circuit Court of Appeals held: qui tam award under the FCA was ordinary income.
Posted by Robin Mashal on 7.19.12 in Tax Law.
In this case, the United States Ninth Circuit Court of Appeals held: A corporation whose sole shareholder is a custodial Roth Individual Retirement Account (Roth IRA) is ineligible to make a Subpchapter "S" Election under Section 1361 of the Internal Revenue Code.
Posted by Robin Mashal on 3.23.12 in Tax Law.
Resident of special assessment district in San Diego brought a legal challenge to assessed taxes. The court held that San Diego's failure to publicly disclose how they calculated city's park assessments deprived the property owners an opportunity to review and challenge such assessment when they vote for it. Courtesy of
Posted by Robin Mashal on 9.27.11 in Tax Law.
Individual taxpayer ("TP") was found liable for $3M in income taxes. TP held most of the shares of an S Corp, received large income from it, and deposited $700K of personal funds in corp. account. IRS issued a summons to bank for S Corp's account information. TP and S Corp objected saying they were entitled to notice under 26 U.S.C. § 7609. Ninth Circuit held: An assessed taxpayer is disqualified from notice per § 7609(c)(2)(D)(i). S Corp. was disqualified from notice because of TP's large interest in S Corp.
Posted by Robin Mashal on 8.11.11 in Tax Law.
In the recent decision of Ardon v. City of Los Angeles, Case number S174507, the California Supreme Court held: taxpayers may file class action claims against a municipal government for refund of local taxes, pursuant to Section 910 of the California Government Code.
Posted by Robin Mashal on 7.26.11 in Tax Law.
In this case, the California Supreme Court held "that article I, section 16 of the California Constitution does not require a jury trial in a statutory action for a state income tax refund." [Advance sheet courtesy of]
Posted by Robin Mashal on 6.17.11 in Tax Law.