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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Brotman Law March 30, 2016 9 min read

An Introduction to Payroll Tax Fraud: EDD Investigations
Payroll tax fraud can occur either through deliberate criminal activity or simply because ...
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Sam Brotman, JD, LLM, MBA February 17, 2016 15 min read

Why Hire an Attorney for Sales Tax Representation?
For small business owners with everything on the line, facing down a sales tax audit is a ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 6 min read

Notice Of Proposed Assessment - Franchise Tax Board
When an adjustment to a tax return results in additional tax, a Notice of Proposed ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 4 min read

Franchise Tax Board Liens – Part Two
It is possible to have multiple statutory lien dates for a single tax year. For example, ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 4 min read

Franchise Tax Board Liens – Part Three
Government Code Section 7171 authorizes both the recording of a Notice of State Tax Lien ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 3 min read

Franchise Tax Board Liens – Part One
The FTB is authorized to impose liens on taxpayer's property to recover tax debts. A lien ...
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Sam Brotman, JD, LLM, MBA August 23, 2014 5 min read

Board of Equalization Audits - Short Tests and Sampling – Part Two
In general, when auditing a business with good internal control, and a good accounting ...
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Sam Brotman, JD, LLM, MBA August 23, 2014 3 min read

Board of Equalization Audits - Short Tests and Sampling – Part One
BOE uses short tests to come up with a decision as to whether to proceed or to accept as ...
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Sam Brotman, JD, LLM, MBA August 23, 2014 5 min read

California Sales Tax Audit Procedures and Techniques
The purpose of a California sales tax audit is to correctly measure the tax. The Board of ...
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Sam Brotman, JD, LLM, MBA August 23, 2014 2 min read

Multistate Tax Commission Multijurisdiction Resale Certificates
Multistate Tax Commission Multijurisdiction Resale Certificates
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