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 December 16, 2013 3 min read

Discharging Taxes in Bankruptcy - Part Four

General unsecured claims and penalty claims refer to those taxes that do not receive ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 4 min read

Discharging Taxes in Bankruptcy - Part Three

Priority tax claims, as referenced in 11 U.S.C. 507(a)(8), include the following ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 3 min read

Discharging Taxes in Bankruptcy - Part Two

Secured claims are defined as those claims secured by a lien on the debtor’s property. ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 4 min read

Discharging Taxes in Bankruptcy - Part One

When the debtor files a petition for bankruptcy relief, this action immediately affects ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 6 min read

Chapter 13 Bankruptcy

Chapter 13 bankruptcy is an option for individual debt adjustment under the U.S. ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 3 min read

Small Business Owner Bankruptcy Cases

In small business owner cases, the debtor may not be required to file a separate ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 4 min read

Chapter 11 Bankruptcy

Chapter 11 bankruptcy is a form of reorganization under the U.S. Bankruptcy Code. The ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 3 min read

Chapter 7 Bankruptcy

Chapter 7 bankruptcy is a form of liquidation under the U.S. Bankruptcy Code. Under ...
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Sam Brotman, JD, LLM, MBA November 19, 2013 7 min read

What is Reasonable Compensation?

One of the recent hot topics with respect to the IRS audits has to do with auditing S ...
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Sam Brotman, JD, LLM, MBA October 10, 2013 4 min read

The BLT Mindset: Where’s the Bacon? (Or Why Lawyers Should Go to B-School)

Let me tell you a quick story. When I was a second year law student, I had an idea about ...
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