Moskowitz LLP

180 Montgomery Street
Suite 1950
San Francisco, CA 94104, United States
Phone: (415) 394-7200
Areas of Practice
  • Criminal Law
  • International Law & Trade
  • Litigation
  • Taxation
Other U.S. Locations
  • California
Number of Attorneys
2-10 Attorneys

Tax Court Disallows Rental Loss Deduction To Taxpayer Who Failed To Qualify As A Real Estate Professional

In our last post, we explained how an architect proved to the Tax Court that he qualified as a real estate professional, and was subsequently permitted to deduct passive activity losses from his real estate activities. Here, we…more
 /  Taxation

Tax Court Allows Rental Loss Deduction to Architect Who Qualified as Real Estate Professional

Investors are limited in their ability to offset income with passive losses, and even real estate investors who “actively participate” in their rentals (through management, capital improvements, selection of tenants, negotiation…more
 /  Taxation

The 2017 Tax Cuts and Jobs Act – A Boon for the Commercial Real Estate Industry

The new tax law ( 2017 TCJA) is great news for the commercial real estate industry. Owners of pass-through entities may deduct up to 20 percent of their business income on their tax return, subject to certain limits, and…more
 /  Taxation

Tax Law’s Impact on Real Estate Industry

This article features an interview with Moskowitz Attorney Steve Moskowitz. The new tax law promises to have a significant impact on owners, investors and the real estate industry as a whole. In this exclusive,…more
 /  Taxation

The 2018 IRS Dirty Dozen,Part IV: Tax Return Preparer Fraud

Tax return preparer fraud gets its own place on the IRS Dirty Dozen nearly every year, but as noted in our previous blogs in this series, it is a key component of many of the tax scams on each year’s list…more
 /  Taxation

The 2018 IRS Dirty Dozen,Part III: Abusive Tax Shelters, Offshore Tax Schemes, and Frivolous Tax Arguments

In this post we continue our coverage of tax evasion schemes with three that make it to the IRS Dirty Dozen list every year: Abusive tax shelters, offshore tax schemes, and frivolous tax arguments…more
 /  Taxation

The 2018 IRS Dirty Dozen,Part II: Padding Deductions, Claiming Undeserved Business Credits, Falsifying Income, Inflating Refunds

In our last post, we covered four schemes aimed at taking advantage of well-meaning taxpayers. The next four items on the IRS Dirty Dozen for this year involve illegal actions taken by taxpayers to either reduce their taxable…more
 /  Taxation

The 2018 IRS Dirty Dozen, Part I: Identity Theft, Phone and Phishing Scams, Fake Charities

Every year, the IRS releases a list of 12 schemes that are especially popular during the tax season. This year’s “Dirty Dozen” includes three types of warnings: (1) Protect your personal information and your assets, (2) Don’t…more
 /  Taxation

Coinbase Accountholders Notified

We recently blogged about a federal court judge ordering Coinbase to release information about certain Coinbase accountholders. On February 23, 2018, Coinbase sent messages to approximately 13,000 of its customers, informing…more
 /  Taxation

The IRS Criminal Investigation Division Releases Its Annual Report for 2017

The purpose of the IRS Criminal Investigation (IRS CI) Division is to investigate criminal violations of the Internal Revenue Code and other related financial crimes to ensure compliance with the law and public confidence in our…more
 /  Taxation

Maximize The Tax Benefit Of Charitable Donations Through “Bunching”

Congress may have intended to simplify tax filings by doubling the standard deduction to $12,000 (single) and $24,000 (married filing jointly), but for individuals who itemize and deduct their charitable contributions, the new…more
 /  Taxation

Impact of 2017 Tax Reform: Sports and Entertainment

Most reporting about our new tax laws has been on the reduction of business taxes, real estate, and the loss of individual deductions. In this blog post, we will highlight some provisions that will impact the sports and…more
 /  Art, Entertainment, & Sports Law, Taxation

Criminal Tax Obstruction Case Argued Before the Supreme Court

This past December, the Supreme Court heard the first criminal tax case to be argued before it in a decade. The Court agreed to hear the case following a petition by Carlo J. Marinello, II, a freight service businesses owner…more
 /  Taxation

Challenge To Sales Tax “Physical Presence Test” To Be Heard By The Supreme Court

The Supreme Court has agreed to hear a case that stands to change sales tax collection and remittance laws for out-of-state and online retailers. …more
 /  Taxation

Foreign Account Reporting: Time Limit for IRS Action

To conduct an audit or otherwise take action on a tax return, the IRS must generally act within three years from the later of either the return’s due date or the date it was filed. That time limit may be extended to six years if…more
 /  Taxation
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