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Jonathan T. Amitrano Named to 2020 Super Lawyers’ Rising Star List

June 8, 2020

The Law Offices of A. Lavar Taylor are pleased to announce Jonathan T. Amitrano has been again selected to the 2020 Southern California Rising Stars list, an honor reserved for those lawyers who exhibit excellence in their practice.  This is an exclusive list, as only 2.5% of attorneys in Southern California receive this distinction and Jonathan has been recognized for six consecutive years.

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CAN YOU BE PERSONALLY LIABLE FOR YOUR FORMER BUSINESS’ OR EMPLOYER’S CALIFORNIA UNPAID SALES TAXES?

June 3, 2020

Sales taxes are a significant obligation for many California businesses.  Businesses subject to sales tax are required to collect the sales taxes from their customers, file quarterly sales tax returns, and timely pay the taxes owed for each quarter to the California Department of Tax & Fee Administration (“CDTFA”).

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BBA Partnership Tax Provisions and Bankruptcy– A Recipe for Disaster, Part 1

May 27, 2020

Some of us practitioners are old enough to have endured the transition to the TEFRA Partnership audit provisions from the unwieldy pre-TEFRA rules that required the IRS to audit the tax returns of all partners in a tax partnership in order to assess deficiencies resulting from adjustments to Forms 1065 filed by those partnerships.  That transition required a considerable learning curve.

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BBA Centralized Partnership Audit Rules and Bankruptcy

April 3, 2020

In this article Lavar discusses the parallel between bankruptcy and taxes. It appears to be a metaphysical certainty that Congress, when it enacted the new Centralized Partnership Audit Regime ("CPAR") rules contained in 6221 through 6241 of the Internal Revenue Code in 2015, forgot that it had enacted the Bankruptcy Code almost forty years earlier.

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IRS Audit Statute of Limitations May Be Extended for Failure to Report Foreign Financial Activity

March 30, 2020

Generally speaking, Section 6501 of the Internal Revenue Code (IRC) provides that the statute of limitations within which the IRS may make an assessment of additional taxes and/or penalties against a taxpayer is three years from the date that the return is filed.  For example, if a taxpayer files a 2019 income tax return on April 15, 2020, without extending the “due date” of the return, then the general rule states that the IRS has until April 15, 2023, to assess any additional taxes or penalties for tax year 2019.

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