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 April 21, 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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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 19 min read

What Happens at a Tax Crime Pre-Trial?

The IRS has a “Tax Crimes Handbook,” and although you may not find this surprising, ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 4 min read

How Can Brotman Law Help Me In My Criminal Case?

Criminal tax issues are often woven together with other charges. Having an understanding ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 11 min read

Conferencing with Criminal Tax Authorities

There are many stories about people, both rich and famous and not – trying to outwit the ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 31 min read

What is a Criminal Tax Administrative Investigation?

You may be aware that the U.S. tax code allows deductions of “ordinary and necessary ...
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Sam Brotman, JD, LLM, MBA January 19, 2021 14 min read

What is a Willful Failure to Collect or Pay Over Tax?

If you have worked a full-time job for a company, you have likely noticed, and ...
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Sam Brotman, JD, LLM, MBA January 19, 2021 18 min read

What Are Criminal Tax Restitution, Fines and Forfeiture?

For a taxpayer facing a criminal tax sentence the two questions that will resonate in his ...
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