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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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7th Annual Young Tax Lawyers Conference

March 5, 2020

Don’t miss our own Lisa Nelson and Jonathan Amitrano speaking at the 7th Annual Young Tax Lawyers (YTL) Conference held at UCI School of Law on April 17, 2020.  The Law Offices of A. Lavar Taylor is proud to be a Diamond Sponsor for this event.

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A. Lavar Taylor Speaking About Current Developments in Collection Enforcement

January 10, 2020

A. Lavar Taylor will be a panel speaker on the program of “Current Developments in Collection Enforcement” on Friday, January 31, 2020 at the ABA’s Midyear Tax Meeting 2020 in Boca Raton, Florida.

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