Charles (Chuck) Rubin
Gutter Chaves Josepher Rubin Forman Fleisher P.A.

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2101 NW Corporate Blvd.
Suite 107
Boca Raton, Florida 33431, United States
Phone: 561-998-7847
Areas of Practice
  • Business Organizations
  • Taxation
  • Wills, Trusts, & Estate Planning
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IRS Schools Taxpayers On Duty Of Consistency

Shirley died in October 1997. The estate filed an estate tax return and paid the tax indicated. The IRS subsequently audited Shirley’s estate and issued a notice of deficiency. After Tax Court proceedings, the court issued a…more
 /  Taxation, Wills, Trusts, & Estate Planning

Applicable Federal Rates - July 2017

Please see full charts below for more information…more
 /  Taxation

IRS Reminds U.S. Taxpayers Living Abroad of Misc. Filing Due Dates and Filings

In News Release 2017-105, the IRS reminded U.S. taxpayers living abroad: The extended due date, if the taxpayer had his or her tax home and abode abroad on the original due date, is June 15. But interest on taxes runs from…more
 /  International Law & Trade, Taxation

Treasury Has No Authority to Collect PTIN Fees

Since 2010, federal tax return preparers have been required to obtain a Preparer Tax Identification Number (PTIN), which they include when signing a federal tax return. A fee has been charged, both to obtain an initial PTIN and…more
 /  Taxation

FAQs Are Not Legal Authority

The IRS's Small Business/Self Employed Division (SB/SE) has indicated that the IRS will add a provision to the Internal Revenue Manual at IRM 4.10.7 describing the lack of precedential value the IRS will grant to IRS FAQs…more
 /  Business Organizations, Taxation

Florida Eliminates the Benefit-of-the-Beneficiary Rule

Historically, the settlor’s intent is the key item in guiding the administration of a trust. Further, a settlor has a pretty free hand in crafting how a trust will operate, subject to some public policy limitations and legal…more
 /  Elections & Politics, Taxation, Wills, Trusts, & Estate Planning

Applying Overpayments of Tax to Tax and the Offshore Penalty in the OVDP Program

The OVDP program allows taxpayers to remedy deficient disclosure filings relating to offshore accounts for a fixed penalty amount. As part of the program, taxpayers must file either original or amended tax returns which include…more
 /  Finance & Banking, International Law & Trade, Taxation

Florida Wills go Electronic

A bill has cleared both Houses of the Florida legislature authorizing electronic wills and electronic will execution in Florida. Absent an unexpected veto by Gov. Scott, the last wills of testators may now precede them into the…more
 /  Elections & Politics, Taxation, Wills, Trusts, & Estate Planning

Tax Changes in the Republican Bill to Replace Obamacare

Most of the attention on the bill relates to coverage and subsidy changes. However, the bill does have some significant tax relief included. While the bill still faces changes to get through both houses of Congress and the…more
 /  Elections & Politics, Health, Taxation

Applicable Federal Rates - May 2017

Please see Charts below for more information…more
 /  Taxation

IRS Issues Guidance Regarding Estate Tax Lien Discharge Process

When an individual dies, an estate tax lien attaches automatically to all of the property included in the gross estate. It arises prior to tax assessment, and is not recorded…more
 /  Civil Remedies, Taxation, Wills, Trusts, & Estate Planning

Two Important New International Tax Filings

While not the only international reporting changes that are occurring, there are two significant ones that apply for the current filing season for 2016 returns. First is the FBAR, which reports interests in foreign…more
 /  Business Organizations, Finance & Banking, International Law & Trade, Taxation

Asserting Reasonable Cause Defense to Penalties in a Pleading Does Not Automatically Waive Attorney-Client Privilege

Reliance on a tax professional can constitute reasonable cause, and thus avoid the application of an accuracy-related penalty under Code §6662 or a fraud penalty under Code §6663. When the professional is an attorney, case law…more
 /  Civil Procedure, Taxation

Discretionary Trust Beneficiary Had No Standing to Challenge Adoption [Florida]

Since many estates and trusts define beneficiaries by description (e.g., “child” or “lineal descendant”) and it is a natural propensity for persons to gift or leave property to lineal descendants, the adoption of an individual…more
 /  Civil Procedure, Constitutional Law, Wills, Trusts, & Estate Planning

Applicable Federal Rates - April 2016

Please see charts below for more information…more
 /  Taxation
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