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IRS-CI Voluntary Disclosure Practice and Cannabis Taxpayers

June 18, 2021

The objective of the newest program Internal Revenue Service Criminal Investigation Voluntary Disclosure Practice – is to provide taxpayers whose conduct involved willful tax or tax-related non-compliance a means to come into compliance with the law and potentially avoid criminal exposure. However, there is a required criteria to meet in order to be able to come into compliance. This can be even more difficult for the cannabis industry because it is legal in some states and not in federal law. It is very important for taxpayers in the cannabis industry that have criminal exposure, to consult with a tax attorney regarding their eligibility in the IRS-CI Voluntary Disclosure Practice.

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Jonathan T. Amitrano Named to 2021 Super Lawyers’ Rising Star List

June 9, 2021

The Law Offices of A. Lavar Taylor are pleased to announce Jonathan T. Amitrano has been again selected to the 2021 Southern California, Super Lawyers’ Rising Stars List, an honor reserved for those lawyers who exhibit excellence in their practice. This peer designation is awarded only to a select number of accomplished attorneys in each state. The Rising Stars selection process takes into account peer recognition, professional achievement in legal practice, and other cogent factors. Jonathan has been recognized for seven consecutive years 2015-2021.

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U.S. News and Best Lawyers Release 2021 “Best Law Firms” Awards

November 11, 2020

On November 5th, 2020 the U.S. News & World Report and Best Lawyers® collaboratively announced the release of the “Best Law Firms” rankings. These firms are recognized for professional excellence with consistently impressive ratings from clients and peers. Only law firms with at least one lawyer recognized in The Best Lawyers in America© are eligible for a ranking. We are excited to announce that the Law Offices of A. Lavar Taylor have been included in this group of prestigious law firms.

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Was an IRS Penalty Correctly Imposed Against You or Your Client?

November 6, 2020

Section 6751(b)(1) provides that accuracy related penalties imposed by the IRS must have written approval from the immediate supervisor of the IRS employee making the “initial determination” to impose that penalty. But what exactly constitutes the initial determination? Is the initial determination made when the IRS internally decides the assessment of a penalty is appropriate?

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Taxpayers filing returns with Section 199A deductions—more likely to incur accuracy-related penalties under Section 6662

November 6, 2020

In 2017 and through the Tax and Jobs Act of 2017, Congress enacted a new section of the Internal Revenue Code that greatly benefits certain business owners. Internal Revenue Code Section 199A provides eligibility to certain taxpayers, to deduct up to 20% of qualified business income (“QBI”) from a domestic business operated as a sole proprietorship, partnership, S corporation, or trust or estate for taxable years, beginning after December 31, 2017.

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