Setting the Bar High: Lisa Nelson ’05 rises in tax law and returns to Chapman as faculty
Great read from Chapman University.
Attorney Lisa Nelson, B.A. English ’05, has been on a dynamic path since graduating from Chapman, making partner in a law firm after roughly 10 years. In her work, she examines the intricate details of tax law ranging from foreign tax to small disputes.
Super Lawyer Award to Jonathan Amitrano
Jonathan Amitrano has recently been selected as a 2015 Southern California Super Lawyers Rising Star. This award is given to the top 2.5% of attorneys who have demonstrated excellence in the practice of law.
Lavar Taylor – Most Honored Professionals Award
Mr. Lavar Taylor has recently been selected as one of America’s Most Honored Professionals for his continuous professional recognition, an accomplishment realized by the Top 5% of American Professionals.
In Memoriam – Fred Richard Shapiro
Our dear colleague and friend Fred Richard Shapiro (“Dick”) passed away Friday October 23, 2015, at the age of 80. Dick had an amazing mind for numbers and could cite IRS code sections easier than some people can count. He brought his extensive tax background and incomparable negotiating skills to our firm in 1996. His almost 20 year career with us was filled with devotion and fun. He will be greatly missed.
We know he is saving a seat for us at the big restaurant in the sky! Descansa en paz nuestro amigo!
Watch Out For IRS Phone Call Scams
The Internal Revenue Service (IRS) has released a warning stating that all American taxpayers should beware of scammers. Every year when tax season rolls around, scammers attempt to prey on unsuspecting consumers. Unfortunately, vulnerable citizens such as recent immigrants and the elderly are usually top targets. If you answer the phone, and the person on the other end claims to be a representative of the IRS, watch out! The IRS very rarely contacts taxpayers over the phone or through e-mail. Typically, the agency first contacts taxpayers using snail mail. You should be very skeptical of anyone calling you on the phone who claims to work for the IRS, if they have not first sent you a letter. Before you make any payment, or give them any personal information, you should speak to an experienced tax attorney.
Six Warning Signs of an IRS Phone Impersonation Scam
FTB Statute of Limitations on Collection
If you have an outstanding Franchise Tax Board (FTB) income tax liability, or if you are a practitioner representing clients before the FTB, it is important to understand the FTB collection statute of limitations.
California Revenue & Taxation Code (R&TC) §19255(a) prohibits the collection of a tax after 20 years have lapsed from the date the latest tax liability for a taxable year becomes due and payable. While on its face this rule appears to indicate that the FTB has only 20 years to collect on an outstanding tax liability, R&TC §19255(a) is much more complex. The term “latest tax liability” refers to the most recent assessment. Pursuant to R&TC §19255(c)(2), If the FTB makes an assessment for a given tax year, the collection statute for any liability owed prior to the new assessment is reset. For example, Mike files his 2011 income tax return on April 15, 2012, reporting a balance owed of $10,000, which Mike cannot pay. The FTB audits Mike in the spring of 2014, and issues a $5,000 assessment which went final (and therefore became “due and payable”) on June 12, 2014. The FTB now has twenty years from June 12, 2014 to collect both the balance reported on the originally filed return (April 15, 2012 return), as well as the audit assessment.
Lisa Nelson and Jonathan Amitrano selected 2016 Southern California Super Lawyers Rising Star
There is much to celebrate at The Law Offices of A. Lavar Taylor, LLP. The Law Offices of A. Lavar Taylor, LLP is proud to announce that Partner Lisa Nelson and Associate Jonathan Amitrano have been selected to be on the 2016 Southern California Super Lawyers Rising Star list. This prestigious award is given to the top 2.5% of attorneys who have demonstrated excellence in the practice of law. Rising Stars are selected after a vigorous selection processing combining research, peer nominations, and peer reviews. Please join our firm in congratulating Lisa and Jonathan for being recognized for their exemplary work and dedication to tax controversy law.
As of 11/1/2014 our new address is located at 3 Hutton Centre Drive, Suite 500 Santa Ana, CA 92707-0516