The IRS announced Monday that it will make it easier for some taxpayers who were not aware of their spouse’s misreporting of taxes to seek innocent-spouse relief. The innocent spouse rule can relieve taxpayers of their tax liabilities, interest and penalties as a result of filing a joint tax return with their current or ex-spouse.

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Is a buyer’s deposit in an unconsummated real estate transaction refundable? As you may have guessed, it depends, though a recent court decision returned a “non-refundable” deposit to a buyer.

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Circular 230 contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing taxpayers before the IRS (“Tax Practitioner”).  One of the most important duties of a practitioner is to provide information to the IRS. Circular 230 § 10.20 provides that a Tax Practitioner must, when lawfully requested by the […]

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In the recent case of Leek v. Cooper (2011) 194 Cal.App.4th 399, the court addressed the issue as to whether or not the sole shareholder of a corporation that was operating a car dealership could be held individually liable for age discrimination on the basis that the sole shareholder had actual control over the affairs of the business.

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