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Non-resident alien withholding

Tax Court – German taxpayer was subject to regular U.S. income tax and covered expatriate tax

Tax Court – German taxpayer was subject to regular U.S. income tax and covered expatriate tax

Topsnik, 146 TC No. 1 The Tax Court has held that a taxpayer with connections to Germany, including a German passport, who had a U.S. green card for many years, was not a German resident, and was therefore subject to U.S. taxation as a nonresident. It also found that he was subject to the Code […]

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U.S. permanent resident can’t exclude wages received from U.N. Mission

U.S. permanent resident can’t exclude wages received from U.N. Mission

Abrahamsen, (2014) 142 TC No. 22. The Tax Court has determined that a Finnish citizen who obtained permanent U.S. resident status, which entailed waiving her entitlement to “all rights and exemptions” available by virtue of occupational status, wasn’t entitled under Code Sec. 893 to exclude from income wages that she received in later years from […]

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IRS Recent Update: U.S. Withholding Agent Frequently Asked Questions & Answers

IRS Recent Update: U.S. Withholding Agent Frequently Asked Questions & Answers

As reported by the IRS, the following questions and answers (Q&As) were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multi-national companies outside of the financial service community.  They are intended to provide a basic understanding and awareness of reporting and withholding requirements with […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney