Sam Brotman, JD, LLM, MBA June 24, 2020 79 min read

The Complete Guide to International Tax Compliance

Under the law, U.S. citizens, resident aliens and certain nonresident aliens are required to report worldwide income from all ...

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Sam Brotman, JD, LLM, MBA February 26, 2021 12 min read

Can Internal Revenue Code Section 1202 Benefit You?

There is a generous tax benefit that only select taxpayers qualify for. Not well known, ...
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Sam Brotman, JD, LLM, MBA February 22, 2021 13 min read

California FTB Knocking Harder on Business Doors

We are now more than a year removed from the first reported COVID-19 case in the United ...
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Sam Brotman, JD, LLM, MBA February 17, 2021 15 min read

Offers in Compromise, The IRS and COVID-19

Back taxes can be a sore subject – one that never makes anyone smile – except perhaps in ...
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Sam Brotman, JD, LLM, MBA February 8, 2021 13 min read

The State of FTB Tax Collections for Individuals

“Whether you agree that raising taxes during an economic recession is bad for the economy ...
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Sam Brotman, JD, LLM, MBA February 3, 2021 15 min read

Owning a Business & Owing Taxes in the Present-Day Pandemic

“Time and the hour run through the roughest day,” wrote William Shakespeare over four ...
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Sam Brotman, JD, LLM, MBA February 2, 2021 17 min read

Criminal Liability and Voluntary Tax Disclosure

If you know you have violated a tax law there’s still a number of things that can be done ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 22 min read

What Is the Tax Crime of Omission?

Death. Taxes. The words added together give us the well-known slogan about the two ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 16 min read

What is the Omnibus Clause?

Lying about taxes, or in any other way trying to skirt the investigation of the ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 30 min read

What is the Criminal Tax Fraud and False Statement?

There have been many stories written and reported about Donald Trump’s confidential tax ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 23 min read

What Is Tax Evasion?

If you're an American that earns at least $10,000 per year, $25,000 if you’re married and ...
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