Sanford Millar
Law Offices of Sanford I. Millar

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1900 Avenue of the Stars
Suite 650
Greater Los Angeles Area, California 90067, United States
Phone: 310-556-3007
Fax: 310-556-3094
Areas of Practice
  • Business Organizations
  • Taxation

A valid marriage is required to file a Joint Return. What is a valid marriage?

Assuming that you have a valid marriage for federal income tax purposes, as defined in “Section 301.7701-18(b) (1) of the Procedure and Administration Regulations that a marriage of two individuals is recognized for federal tax…more
 /  Family Law, Taxation

Is there a crypto-currency (Bitcoin) investment in your future?

Crypto-currencies, such as Bitcoin have been generally talked about in the context of the "dark Web) and as a mechanism to pay for illegal activities. But there is another aspect to crypto-currencies and that is as an…more
 /  Business Organizations, Finance & Banking, Science, Computers, & Technology, Securities Law

Do Not Expect Anonymity from Virtual Currency

There is a widely held misconception that using virtual currency such as BitCoin assure the users that their transaction is anonymous. For this reason virtual currency is used to move money from countries with currency control…more
 /  Finance & Banking, Science, Computers, & Technology, Taxation

Cash Purchasers of Real Property Face Renewed Focus

In the course of our practice we represent foreign investors in real property. In addition to providing tax advice on how to best structure a real property investment we focus on advising our clients on how comply with…more
 /  Business Organizations, Finance & Banking, Privacy, Real Estate - Residential

How Not to Avoid Paying Taxes

Don't turn a civil tax liability into a criminal tax case. One of our missions at MillarLaw is to help clients avoid making mistakes that can turn a civil tax case into a criminal tax case. The typical scenario is a taxpayer…more
 /  Bankruptcy, Taxation

Government Refuses to Define "willfulness" for FBAR Purposes

Whether a taxpayer's conduct in failing to report foreign financial accounts is "willful" or "non-willful" makes a huge difference in penalty determination. However the government refuses to publish a definition of…more
 /  Finance & Banking, International Law & Trade, Taxation

Properly structured foreign gifts of real property property can be estate and gift tax free

The investment in U.S. real property by Non-residents can be structured to minimize estate and gift taxes. The key is to structure the investment through a limited liability company, limited partnership or corporation so that…more
 /  Business Organizations, Real Estate - Commercial, Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

Mental Impairment as a Defense to Civil Penalties

There are severe penalties under the Internal Revenue Code (IRC) and Bank Secrecy Act (BSA) for willful failure to file Information Returns. Examples of Information Return are Report of Foreign Bank Account (FBAR) required…more
 /  Business Organizations, Taxation

Banking Problems for a Whole Industry

About half of the States have legalized marijuana for either or both medical and recreational use. Despite being legal under various state laws, businesses operating in the marijuana industry continue to encounter federal…more
 /  Business Organizations, Conflict of Laws, Finance & Banking

Enforcement of Foreign Tax Claims

In many cases we have handled the taxpayers were dual nationals who have not only failed to adequately disclose and report foreign bank account and income to the IRS, but have also failed to report to the other country. This…more
 /  International Law & Trade, Taxation

Tax Reform and the Role of Lobbyists

Tax reform will certainly be an important agend item in the Trump Administration. The published reports are that the initial focus will be on corporate reform with the objective of reducing tax rates on corporations from 35% to…more
 /  Business Organizations, Elections & Politics, Taxation

Prosecution of Employers Who Hire Illegal Aliens

To manage the flow of illegal immigration the Trump Administration will have to do more that build a physical wall. It will need to enforce existing employ laws. According to the Center for Immigration Studies..…more
 /  Immigration Law, Labor & Employment Law

Defenses Payroll Tax Fraud

Prosecution for payroll tax fraud is a high priority for the IRS and Department of Justice. Payroll tax fraud occurs in several manners, including false worker classification as independent contractors, understatement of…more
 /  Business Organizations, Commercial Law & Contracts, Labor & Employment Law, Taxation

Warning to "Marijuana Investors" Consider Federal Enforcement

The Controlled Substances Act ("CSA") lists Marijuana (cannabis) as a Schedule 1 drug. That means "the drug or substance has no currently accepted medical use in treatment in the United States. Efforts to reclassify marijuana…more
 /  Conflict of Laws, Criminal Law, Elections & Politics, Finance & Banking, Real Estate - Commercial

What happens if you fail to report cash payments to the IRS?

If you operate a trade or business and receive $10,000 or more in cash for goods or services you must file an IRS From 8300 and report the payment within 15 days. The calculation of the $10,000 threshold includes lump sum and…more
 /  Business Organizations, Taxation
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