Sanford Millar – Law Offices of Sanford I. Millar

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

Selling Marijuana is still a Federal Crime, but income must be reported

The prevalence of state laws legalizing the sale of marijuana does nothing to change federal law. Marijuana remains a Schedule 1 drug under the Controlled Substances Act, (21 USC 801, et seq). The act of manufacturing,…more
| Business Organizations, Conflict of Laws, Taxation

Failure to Maintain Business Records Can Lead to Prosecution

A recent appellate court case out of New York (U.S. vs. Marinello) affirmed the conviction for tax evasion of a taxpayer for failing to maintain business records and timely file income tax returns. The facts of the case are as…more
| Business Organizations, Criminal Law, Taxation

Reasonable Cause: When can you rely on a tax professional to avoid penalties ?

When can a taxpayer rely on the advice of a tax professional is fundamental to establishing "reasonable cause" for failure to timely file tax returns. The U.S. Supreme Court stated the standard for what constitutes reasonable…more
| Taxation, Wills, Trusts, & Estate Planning

Banking Through Shell Companies Just Got Harder

For many U.S. and non-U.S. persons access to the U.S. banking system is key to preservation of the wealth or operation of their business. Anyone looking for banking security and liquidity will maintain an account in a U.S. bank,…more
| Finance & Banking, International Law & Trade

Offshore Enforcement Remains Top Priority of DOJ

Principal Deputy Assistant Attorney General Caroline D. Ciraolo delivers remarks regarding the tax division's offshore tax enforcement efforts at the Panama Bankers Association Anti-Money-Laundering Conference…more
| Business Organizations, Finance & Banking, International Law & Trade, Taxation

When the Internal Revenue Code and the FAA Regulations Collide - What Results?

The Federal Aviation Administration (FAA) categorizes aircraft owners and operators into different categories. In general, the FAA grants an owner of an aircraft who operates the aircraft for personal use and enjoyment a…more
| Business Organizations, Commercial Law & Contracts, Taxation, Transportation

Use of Shell Companies To Shield Identity Further Limited

On July 27, 2016 the Financial Crimes Enforcement Network, (FinCEN) of the Department of the Treasury issued expanded Geographic Targeting Orders (GTO) that will..…more
| Business Organizations, Finance & Banking, Real Estate - Commercial, Real Estate - Residential, Taxation

Is Age A Defense to Failure to File Returns?

Two recent cases illustrate why age alone is no defense to failure to file returns criminal and civil penalties. The first case is a Tax Court Case in which the taxpayer was assessed late filing and late payment penalties. The…more
| Taxation

Streamline Procedure Risks: Are you really Non-willful?

According to reports in Tax Analysts there have been 54, 000 Offshore Voluntary Disclosure (OVDP) participants 30,000 Streamline Procedure filings. The Streamline Procedure filings are now the subject of intense Department of…more
| Taxation

What are the Tax Consequences of BREXIT for U.S. Taxpayers?

Recently, The Harvard Law School Forum on Corporate Governance and Finance published a note titled "The Legal Consequence of Brexit, authored by Simon Witty. We have restated the transactional tax commentary here. We have…more
| Business Organizations, Elections & Politics, International Law & Trade, Taxation

Is Mental Incapacity a Defense to Tax Penalties and FBAR Penalties?

The Tax Crimes Handbook of the Office of Chief Counsel, Criminal Tax Division of the Internal Revenue Service defines "Willfulness” as follows: "[a] Willfulness is defined as the "voluntary, intentional violation of a known…more
| Taxation
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Contact

1900 Avenue of the Stars
Suite 650
Greater Los Angeles Area, California 90067, United States

  • 310-556-3007
  • 310-556-3094

Areas of Practice
  • Business Organizations
  • Taxation
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