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Publications`

Updated Publication 15-B reflects numerous changes for 2016

Updated Publication 15-B reflects numerous changes for 2016

Publication 15-B, Employer’s Tax Guide to Fringe Benefits, for use in 2016. IRS has recently released an updated version of Publication 15-B, Employer’s Tax Guide to Fringe Benefits, for use in 2016. It reflects a number of changes, including several from the newly enacted “Protecting Americans from Tax Hikes (PATH) Act of 2015.” Publication 15-B contains detailed […]

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What is the value and utility of regs, rulings, and other IRS documents? – Part II

What is the value and utility of regs, rulings, and other IRS documents? – Part II

IRS issues a wide variety of documents every week, some of which are written for public release and others of which are for IRS’s internal use but are ultimately released under the Freedom of Information Act. Whether written for internal or public use, IRS administrative pronouncements vary in precedential value and utility. This 2-part Practice […]

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Updated publication provides guidance on FATCA online registration process

Updated publication provides guidance on FATCA online registration process

IRS has updated Publication 5118, Foreign Account Tax Compliance Act (FATCA) User Guide, to reflect changes since its initial publication last summer. In general, the User Guide provides instructions for completing the registration process online, including what information is required, how registration will vary depending on the type of financial institution, and step-by-step instructions for […]

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Revised business-use-of-home publication clarifies new simplified deduction option

Revised business-use-of-home publication clarifies new simplified deduction option

IRS has revised Publication 587, Business use of Your Home, for use in preparing 2013 returns. The revised publication clarifies important aspects of the new optional safe harbor method of computing deductions for business use of a home, including a new, comprehensive simplified deduction worksheet. Click here for Publication 587, Business use of Your Home, […]

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2011 Partnership Returns Line Item Estimates (Publication 5035)

2011 Partnership Returns Line Item Estimates (Publication 5035)

2011 Partnership Returns Line Item Estimates (Publication 5035)  This publication presents estimates of frequencies of taxpayer entries recorded on the applicable lines of the forms and schedules filed with partnership tax returns for Tax Year 2011. It also contains corresponding population estimates of dollar amounts recorded on those lines (as applicable).

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IRS Updated Publication 1586 details increased penalties for information reporting errors and omissions

IRS Updated Publication 1586 details increased penalties for information reporting errors and omissions

Publication 1586, IRS’s Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs.  Click here for the text of IRS’s “Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs.” IRS has updated Publication 1586, “Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs.” It provides taxpayers with the information needed to avoid penalties […]

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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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Practice Areas & Information

Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney