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

No Theft Loss for Securities “Pump-and-Dump”

Pump-and-dump occurs when corporate officers or other shareholders fraudulently promote shares of a company and engage in fraudulent sales to increase the value of shares. This is injurious to other shareholders who suffer…more
| Civil Procedure, Commercial Law & Contracts, Criminal Law, Finance & Banking, Securities Law

Applicable Federal Rates - July 2015

Please see charts below for more information…more
| Taxation

You Now Have to Ask for an Estate Tax Closing Letter

The IRS issues closing letters to estates for federal estate tax purposes, acknowledging that it has accepted the estate tax return as filed, or as adjusted pursuant to audit. This used to be an automatic process. The IRS has…more
| Taxation, Wills, Trusts, & Estate Planning

Outbound IP Transfer in an F Reorganization

In one corner, we have Code §368(a)(1)(F) which generally allows for a corporation to move from one jurisdiction to another without triggering gain or other immediate adverse income tax consequences. The purpose is to allow…more
| Business Organizations, Intellectual Property, International Law & Trade, Taxation

No Split Gift Election Where Spouse Was a Potential Beneficiary

A husband created a Family Trust for the benefit of his wife and their descendants. Under the trust, an independent trustee may pay to or use for the benefit of the wife, or any one or more of husband’s descendants and their…more
| Taxation, Wills, Trusts, & Estate Planning

Florida Legislative Updates 2015 (Wills, Trusts & Estates Area)

Florida Legislative Updates 2015 (Wills, Trusts & Estates Area)..…more
| Taxation, Wills, Trusts, & Estate Planning

IRS FBAR Penalty Guidelines Suggest Lower Risk of Multiple “Per Account” and “Per Year” Penalties

Penalties for willful violations of FBAR filing requirements can be as high as 50% of the balance of the subject accounts EACH YEAR. Penalties for nonwillful violations can be as high as $10,000 PER UNREPORTED ACCOUNT per…more
| Commercial Law & Contracts, Finance & Banking, International Law & Trade, Taxation

Applicable Federal Rates – June 2015

Please see charts below for more information…more
| Taxation

Can the IRS Abate Interest and Penalties That Have Already Been Paid?

A taxpayer filed a late tax return, and paid with it interest and penalties based on the tax due. The taxpayer then filed a time-barred refund claim, providing that the tax amount due was overstated on the original return…more
| Taxation

Supreme Court Mandates State Income Tax Credits, Pretty Much

Maryland imposes income taxes on its residents. There is a state level income tax, and a county level tax. If a Maryland resident incurs income in other states and pays state income tax to those other states, there is a…more
| Civil Procedure, Constitutional Law, Labor & Employment Law, Taxation

Seniors Need to Use Care in Deferring Income Into 2016

Tax Planning 101 says to defer income into the next year if you can, since it is better to pay a tax later than sooner. You get to keep the money in your account and can earn interest (good luck with that with today’s…more
| Taxation

Triple Drop and Check

Sounds like an ice hockey term, but this is a tax blog so don’t get your hopes up. Parent corporation owns all the stock of subsidiary 1, which owns all the stock of subsidiary 2, which owns all the stock of subsidiary 3…more
| Business Organizations, Taxation

FIRPTA Changes Coming?

It is a pleasure to see something coming out of Congress these days that seeks to attract foreign investment, instead of repelling it. A recent bill by Representatives Brady and Crowley seeks to modernize FIRPTA by expanding…more
| Elections & Politics, Labor & Employment Law, Finance & Banking, International Law & Trade, Taxation

One Dollar of Tax Would Have Avoided $94,671.53 of Penalty

A corporation filed a 2008 income tax return reflecting a tax liability of “$0.00.” In the following year, the Corporation made no estimated income tax payments, based on Internal Revenue Code Section 6655(d)(1)(B) which…more
| Business Organizations, Taxation

IRS Plans to Shift Risk of Withholding Agent Fraud to the Taxpayer for Foreign Withholding

Chapter 3 of the Internal Revenue Code requires payors (and recipients) of certain types of U.S. source income to withhold tax if the beneficial owner or recipient is a non-U.S. person for income tax purposes. Chapter 4 also…more
| Finance & Banking, International Law & Trade, Taxation
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Areas of Practice
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  • Taxation
  • Wills, Trusts, & Estate Planning
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