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 ...

Start Reading
Sam Brotman, JD, LLM, MBA March 9, 2022 17 min read

U.S. Taxpayers and Considerations for Dual-Status Tax Filers
When Led Zeppelin sang about “Going to California,” they were probably blissfully unaware ...
Start Reading
Sam Brotman, JD, LLM, MBA July 28, 2021 52 min read

FBAR Penalty Appeals and Compliance Programs
If you cannot come to an agreement to resolve your FBAR issue during the IRS examination ...
Start Reading
Sam Brotman, JD, LLM, MBA March 3, 2021 12 min read

Establishing Residency or Domicile in California Can Be Taxing
Robert Wood, tax expert and frequent contributor to Forbes.com, wrote that “many would-be ...
Start Reading
Sam Brotman, JD, LLM, MBA January 14, 2021 15 min read

Penalties for Non-willful Violations
Often, taxpayers may neglect to comply with the tax code for reasons that have nothing to ...
Start Reading
Sam Brotman, JD, LLM, MBA January 14, 2021 18 min read

Penalties for Willful Violations
This is where things can go south quickly, if you knowingly did not file a FBAR. This is ...
Start Reading
Sam Brotman, JD, LLM, MBA January 14, 2021 18 min read

Other Important Filing Requirements for Those with International Interests
In previous chapters, I have walked you through specific forms you need to file if you ...
Start Reading
Sam Brotman, JD, LLM, MBA January 14, 2021 14 min read

Filing Requirements for Those With Foreign Assets, Form 8938
This chapter is a continuation about the form you may need to submit if you are filing a ...
Start Reading
Sam Brotman, JD, LLM, MBA January 14, 2021 8 min read

International Tax Considerations for Individual 1040 Filings
There are many information forms associated with international taxes and we are not ...
Start Reading
Sam Brotman, JD, LLM, MBA October 15, 2020 20 min read

What Is the Offshore Voluntary Disclosure Program?
Previously, the IRS had two programs, Offshore Voluntary Disclosure Program (2009) and ...
Start Reading

IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, I must inform you that any U.S. federal tax advice contained in this website is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter contained in this website.

© 2024 Brotman Law
- All Rights Reserved | 402 W Broadway, Suite 800 • San Diego, California 92101