Most landlords are aware that, in California, a sheriff plays a major role in an unlawful detainer action filed to evict a residential tenant. While most landlords understand that the sheriff will play an essential role in this process, they may not realize that they can provide additional direction to the sheriff regarding how he or she should proceed. In many cases, engaging with the sheriff before he or she arrives to remove a tenant can provide significant advantages for

For taxpayers holding significant investments and offshore accounts, it is no secret that the IRS and U.S. government have used significant resources towards identifying and prosecuting those who commit tax evasion and other tax crimes. Starting around 2008, federal prosecutors began enforcing the longstanding obligation to file FBAR (Report of Foreign Bank Accounts). In 2010, FATCA (Foreign Account Tax Compliance Act) was passed by Congress. In the years following, the U.S.

Many American taxpayers living abroad or running foreign businesses are well-aware of the problematic system in which citizenship-based taxation collides with that of other developed nations. That is, all other developed nations tax on the basis of physical presence and economic ties. The problem of “double-taxation” occurs when Americans who owe taxes on the basis of citizenship also owe foreign taxes due to their presence or economic activities there. However, a significant

If the tenant has fallen behind in the payment of rent, and there are no other reasons to evict the tenant, the landlord should serve on the tenant a Notice to Pay or Quit. This notice essentially states that the tenant must pay the past due rent within three days of receipt of the notice or he or she must vacate the premises. The written lease will dictate when the rent is due and whether there is a grace period between when the rent is due and when payment is considered l

Most people probably assume that wealthy individuals are priority number one on the IRS’s radar. There is some truth to this characterization, as audit rates for high-income filers are much greater than the audit rates experienced by the general population. However, the Treasury Inspector General (TIGTA) — a government watchdog responsible for identifying and eliminating waste, fraud, or corruption in government – has identified problems with the IRS’s already reasonably aggr

Decades in the past, individuals did not necessarily have to fret over retirement as Social Security benefits and pensions earned over decades of working were typically sufficient for retirement. As the decades continued on, employers began to shift responsibility for employment savings to individuals in the form of 401(k) plans and other retirement investment vehicles. Shifting responsibility for retirement savings to the individual also shifted responsibility for certain ta

No taxpayer relishes in the idea of being in debt to the IRS, California FTB, or other tax agency. The only thing worse than being in tax debt of any type is facing significant debts that have accumulated from months or years of fines and penalties on top of the original debt. For many taxpayers, a situation like this can make them feel powerless and as if their life is spinning out of control. However, you don’t have to fear the unknown or the potential consequences of tax d

Did you file for a tax extension in April that provided an additional six months to file your taxes? At the time, it may have seemed as if the October deadline by which you would need to file your tax return was ages away. But summer has come and gone, and the October deadline for those who had previously filed for income tax return extensions is upon us. However, some individuals may be surprised to learn that filing IRS form 4868, Application for Automatic Extension of Time

For many landlords, the amount of time they can expect a residential eviction to take is the foremost question on their mind when a tenant overstays their lease or when other serious issues arise. This is a common question for which the answer depends on a number of factors including the fact that the landlord’s bottom line can be significantly affected by tenant who refuses to respect the terms set forth in the lease. The California landlord tenant lawyer of the NewPoint Law

Most taxpayers are highly aware that an audit launched by the IRS can begin a painful process where your finances and tax compliance are placed under the microscope. Even if your audit is launched “randomly” or if you simply fall within the top percentage of annual income, huge mistakes and noncompliance can be uncovered during the audit. These errors can result in significant liability for unpaid taxes, penalties, and interest. If the non-compliance appears intentional or vo

Taxpayers in California are aware that they must work with multiple government agencies to satisfy all aspects of their income and other tax obligations. Aside from handling one’s federal income tax and other obligations with the IRS, a taxpayer is also likely to have state tax obligations to address. One of the most common of these obligations is the California state income tax administered by the Franchise Tax Board. Unfortunately, since both the IRS and state tax agencies

Residential landlords seeking to remove or evict a problem tenant in California are generally aware that notification must be provided before an unlawful detainer action can proceed. However, some landlords may fail to take these actions and expose themselves or their property management company to potential legal liability while opening the door to a number of defenses by the tenant. A landlord tenant lawyer of the NewPoint Law group can assist residential landlords handle e

There is a part of human nature that makes it difficult to think about a day when we will no longer be able to conduct our own affairs. Whether this is due to an illness or injury that causes incapacity or our inevitable passing, there will come a time when each of us will be unable to express or explain our wishes regarding end of life decisions and the disposition of our property. This is why it is essential for individuals to develop this kind of plan while they are still

Filing FBAR and other disclosures of offshore accounts is simply an obligation that many Americans and American expats have become accustomed to satisfying. While the obligation can be complex and difficult to understand, many people do their best to maintain compliance. Unfortunately, the complex nature of the Report of Foreign Bank Account (FBAR) obligation means that it is relatively easy to make an honest mistake regarding reporting all or certain foreign accounts. For ot

Few laws have had the global impact that Foreign Account Tax Compliance Act have had. FATCA ushered in a new global banking regime where practices that were previously tolerated to a certain degree – like secret accounts – became untenable. Under FATCA, American taxpayers and U.S. persons holding overseas and offshore accounts and assets are required to make annual disclosures of their accounts. The failure to make these discloses can result in significant penalties. Since FA

If you’ve fallen significantly behind on your debts, you may engage in negotiation with creditors to reduce or eliminate certain parts of your debt burden. In certain situations, the potential for bankruptcy and the possibility of an overworked creditor may encourage them to forgive a certain portion of the debt. Other times the creditor may simply realize that the collection costs will exceed any amount that can be recovered. While having debt forgiven or cancelled is certai

You’ve been contacted by the IRS through letter or notice. While you hoped that the notice would state that the IRS had taken some action in your favor, your worst fears played out: the IRS is seeking additional information regarding a recent tax return. Of course facing an audit is not an enviable position, but it does not have to be a catastrophic situation. Taxpayers who precede meticulously and methodically can often avoid potential worst-case scenarios. Still, dealing wi

Many taxpayers are now fully aware of the duty to file a Report of Foreign Bank Account (FBAR). The obligation to file FBAR has existed for decades, but enforcement of the obligation was only stepped-up fairly recently. While many taxpayers are aware of their duties to file FBAR, some taxpayers can still be taken by surprise by this obligation. However, even for individuals who are aware of FBAR, many are still shocked and surprised by the potential severity of penalties for

The FBAR (Report of Foreign Bank Accounts) disclosure obligation has existed since the 1970s. However, in the first few decades of the law’s existence, enforcement was spotty at best. During that time period, it seemed that secret offshore accounts were tolerated in certain cases. However, tolerance for secret accounts and this enforcement regime is long gone. Since the Great Recession, Congress has had concerns about the tax gap. These concerns have resulted in changes to en

Many landlords are well-aware that certain notice must be provided to a tenant to terminate a lease. However, landlords are often confused regarding the proper form of notice required. A Sacramento real estate attorney of the NewPoint Law Group, LLP, LLP can address these concerns and help the landlord serve the proper form of notice. Taken a step further, there are also some situations where multiple types of notice would be sufficient. In situations like these, a California

Many taxpayers are required to have an Individual Taxpayer Identification Number (ITIN). These individuals are likely to be affected by provisions contained within the Protecting Americans from Tax Hikes (PATH) Act enacted by Congress in December 2015. The PATH Act sets forth a number of changes to how individuals can go about using ITINs, the requirements they must satisfy when renewing, and how often they must renew. A Sacramento tax lawyer of the NewPoint Law Group, LLP w

Many taxpayers routinely express shock and horror regarding their perceptions of our tax system. They may hold beliefs like, “Why should I pay taxes when major corporations can arrange their finances to owe nothing in taxes?” Others may rail against a tax system that they believe is unfair and does not represent their best interests. While these are valid views to hold, taxpayers must understand that they still have an obligation to file and pay taxes. Taxpayers who decide th

Over the course of the past few weeks, it seems as if one simply cannot avoid encountering news of the Pokémon Go phenomenon. That is, if you were to talk to children on the street, they would be likely to explain the game and its concepts to you. Likewise, if you were to locate the business or finance section of The Sacramento Bee, you might encounter an article discussing how Nintendo – one of the creators of the game – has become more valuable than Sony and the most traded

There are two types of lease agreements that can apply to a mobile home tenant: the first is when the tenant actually owns their mobile home and is simply leasing the park space; the other applies to those who rent the land and the mobile home from a landlord. While California’s landlord-tenant laws apply to the second situation, tenants who own their mobile homes fall under California Mobile Home Residency Laws (CAMRL). Unlike common landlord-tenant laws, landlords and tenan