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California Tax Law Questions & Answers
1 Answer | Asked in Civil Litigation and Tax Law for California on
Q: Litigation with amazon

I had a reseller account with Amazon, they terminated my account and took away my profit about 15k. Following year I received a email notice to download my 1099, I contacted them numerous times but they didn't send me the 1099, now I received a letter from IRS that I didn't file 1099 with... View More

James L. Arrasmith
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answered on May 28, 2024

Under California law, you may have legal grounds to pursue a case against Amazon for the issues you've described. However, the success of your case would depend on several factors, such as the specific terms of your reseller agreement with Amazon, the reason for the termination of your... View More

2 Answers | Asked in Estate Planning, Real Estate Law and Tax Law for California on
Q: Joint tenancy and interspousal deed?

The deed has our names and the nephew name as joint tenancy. Now the nephew want to grant his part to his wife instead? Does this sever the joint tenancy? Can we have the exemption for tax reassessment? Can we use the interspousal deed to do it?

Delaram Keshvarian
Delaram Keshvarian
answered on Jun 2, 2024

Thank you for your question!

Joint tenancy ends with the transference of interest by any of the joint tenants. A new tenancy in common is created without the right of survivorship.

For tax exemption, you need to consult with a tax attorney.

This is merely a discussion of...
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2 Answers | Asked in Estate Planning, Real Estate Law and Tax Law for California on
Q: Joint tenancy and interspousal deed?

The deed has our names and the nephew name as joint tenancy. Now the nephew want to grant his part to his wife instead? Does this sever the joint tenancy? Can we have the exemption for tax reassessment? Can we use the interspousal deed to do it?

James L. Arrasmith
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answered on May 28, 2024

In California, a joint tenancy is a form of property ownership where two or more people own equal shares of a property with the right of survivorship. This means that if one joint tenant dies, their share automatically passes to the surviving joint tenant(s) without going through probate.... View More

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1 Answer | Asked in Tax Law for California on
Q: Can filing/paying unwithheld payroll, from 2020, Q1 2021, before receiving notice from IRS, prevent assessment of TFRP?
James L. Arrasmith
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answered on May 26, 2024

Filing and paying unwithheld payroll taxes from 2020 and Q1 2021 before receiving notice from the IRS may help prevent the assessment of the Trust Fund Recovery Penalty (TFRP). Here's why:

1. Voluntary compliance: By filing and paying the unpaid taxes before being notified by the IRS,...
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2 Answers | Asked in Contracts, Employment Law, Family Law and Tax Law for California on
Q: how do calculate a filing deadline

I have a hearing on June 6th, 2024. I am filing an opposition to a motion, which I have to do nine court days before the hearing date. According to the LA Superior Court calculator, June 5th is nine days from today (May 22). So, is today or tomorrow my deadline to file?

James L. Arrasmith
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answered on May 22, 2024

In California, the Code of Civil Procedure (CCP) Section 12c defines how to calculate filing deadlines. The general rule is that if the last day to perform an act falls on a holiday, then the deadline is extended to the next business day.

To calculate the filing deadline for your opposition...
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1 Answer | Asked in Tax Law for California on
Q: I have been at the same job in 2019, and my W-4 says married filing jointly claiming 0. Should my employer use that one!

The new withholding method has resulted in me owing $4300 this year. Only $83 out of $2110 is being withheld for federal taxes per paycheck. I never made changes to my old W-4 except for asking extra withholdings.

James L. Arrasmith
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answered on May 19, 2024

Based on the information you provided, here are a few key points to consider:

1. California employers are required to use the federal Form W-4 for state income tax withholding purposes, unless the employee chooses to fill out a California state withholding form (DE 4).

2. If you...
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5 Answers | Asked in Estate Planning, Real Estate Law and Tax Law for California on
Q: My mom owned a house in Los Angeles as trustee with me as successor trustee. She died in 2/24. Must I change the deed?

THE REVOCABLE trust for the house was written as the 'MY MOM's NAME trust dated October 11, 2022,' and the house title/deed was changed at the LA county reg/recorder's office & Assessor's to that effect on the next day. NOTHING else, such as bank accounts, is in the... View More

Delaram Keshvarian
Delaram Keshvarian
answered on May 27, 2024

1. DO I have to change the deed at reg/recorder's office and risk reassessment?

No you do not have to for now unless it is too the best interest of the beneficiaries of the trust (and the interests of the trustees are not considered in any decision about the management of the trust...
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5 Answers | Asked in Estate Planning, Real Estate Law and Tax Law for California on
Q: My mom owned a house in Los Angeles as trustee with me as successor trustee. She died in 2/24. Must I change the deed?

THE REVOCABLE trust for the house was written as the 'MY MOM's NAME trust dated October 11, 2022,' and the house title/deed was changed at the LA county reg/recorder's office & Assessor's to that effect on the next day. NOTHING else, such as bank accounts, is in the... View More

Rebecca Sommer
Rebecca Sommer
answered on May 20, 2024

I want to clarify something in your question which impacts the answer. Your question is around being the successor trustee which is what my colleagues have addressed (no requirement to change the deed to you as the successor trustee).

HOWEVER, you also mention that you are the only heir. If...
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5 Answers | Asked in Estate Planning, Real Estate Law and Tax Law for California on
Q: My mom owned a house in Los Angeles as trustee with me as successor trustee. She died in 2/24. Must I change the deed?

THE REVOCABLE trust for the house was written as the 'MY MOM's NAME trust dated October 11, 2022,' and the house title/deed was changed at the LA county reg/recorder's office & Assessor's to that effect on the next day. NOTHING else, such as bank accounts, is in the... View More

Julie King
Julie King
answered on May 19, 2024

The previous lawyers gave you good information. As I often tell my clients, there’s a legal answer and a practical answer to your question and those answers are often different. Legally, there is no requirement that you change title to your name as trustee. But, some realtors, mortgage companies... View More

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5 Answers | Asked in Estate Planning, Real Estate Law and Tax Law for California on
Q: My mom owned a house in Los Angeles as trustee with me as successor trustee. She died in 2/24. Must I change the deed?

THE REVOCABLE trust for the house was written as the 'MY MOM's NAME trust dated October 11, 2022,' and the house title/deed was changed at the LA county reg/recorder's office & Assessor's to that effect on the next day. NOTHING else, such as bank accounts, is in the... View More

James Clifton
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James Clifton
answered on May 19, 2024

1. Changing the Deed and Reassessment

When your mom, the original trustee, passed away, as the successor trustee, you typically have the responsibility to manage and eventually distribute the trust's assets according to its terms. Here's what you need to consider regarding the...
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5 Answers | Asked in Estate Planning, Real Estate Law and Tax Law for California on
Q: My mom owned a house in Los Angeles as trustee with me as successor trustee. She died in 2/24. Must I change the deed?

THE REVOCABLE trust for the house was written as the 'MY MOM's NAME trust dated October 11, 2022,' and the house title/deed was changed at the LA county reg/recorder's office & Assessor's to that effect on the next day. NOTHING else, such as bank accounts, is in the... View More

James L. Arrasmith
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answered on May 19, 2024

Based on the information you provided, here are the answers to your questions under California law:

1. Changing the deed:

Since the house was already in the trust with your mother as the trustee and you as the successor trustee, the property should automatically pass to you as the...
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1 Answer | Asked in Divorce, Tax Law and Family Law for California on
Q: If I withdrew money from my IRA account to help pay for a divorce. Will I be penalized?
James L. Arrasmith
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answered on May 19, 2024

In most cases, if you withdraw money from your Individual Retirement Account (IRA) before you reach the age of 59½, you will likely face a 10% early withdrawal penalty in addition to the income taxes you will owe on the amount withdrawn.

However, there are some exceptions to this rule. In...
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3 Answers | Asked in Business Law, Civil Litigation, Contracts and Tax Law for California on
Q: Can a nonprofit organization demand a protective order for discovery

I've sued a nonprofit organization for breach of contract and corrupt practices. I've served all their requested discovery, but they are refusing to serve theirs without a comprehensive protective order that allows them to designate any document as confidential. If I agree to it, they... View More

James L. Arrasmith
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answered on May 16, 2024

In California, a nonprofit organization can request a protective order for discovery, but the court ultimately decides whether to grant the order based on the specific circumstances of the case. The organization must demonstrate good cause for the protective order, and the court will balance the... View More

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3 Answers | Asked in Business Law, Civil Litigation, Contracts and Tax Law for California on
Q: Can a nonprofit organization demand a protective order for discovery

I've sued a nonprofit organization for breach of contract and corrupt practices. I've served all their requested discovery, but they are refusing to serve theirs without a comprehensive protective order that allows them to designate any document as confidential. If I agree to it, they... View More

Robert Kane
Robert Kane
answered on May 16, 2024

Yes, a nonprofit organization can and will be granted protective orders in discovery when appropriate. You assumption that because nonprofit organizations must disclose certain information for transparency reasons that any and all other information is fair game is incorrect.

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3 Answers | Asked in Business Law, Civil Litigation, Contracts and Tax Law for California on
Q: Can a nonprofit organization demand a protective order for discovery

I've sued a nonprofit organization for breach of contract and corrupt practices. I've served all their requested discovery, but they are refusing to serve theirs without a comprehensive protective order that allows them to designate any document as confidential. If I agree to it, they... View More

Delaram Keshvarian
Delaram Keshvarian
answered on Jun 2, 2024

Thank you for your question!

A protective order during discovery is leverage available to each party IF based on PROPER grounds. You do not have to stipulate (agree) with their request. Instead, you can challenge the validity of their grounds, so do not let the court grant the protective...
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2 Answers | Asked in Landlord - Tenant, Tax Law, Foreclosure and Real Estate Law for California on
Q: Eviction process, rights & responsibilities of new owner after tax default sale Lassen County, CA.

What is the correct process and what documents/notices do I use in order to evict a former owner from property that I purchased in a tax default sale/auction located in Lassen County, CA? Also am I allowed to dispose of items left on the property as soon as I am notified as winner of... View More

Delaram Keshvarian
Delaram Keshvarian
answered on May 9, 2024

Thank you for asking the question!

For evicting a tenant, you need to go through the formal legal process of eviction. Self-help of the landlord is prohibited. You cannot throw away the tenant's property as soon as you win the property.

Also, there is a right of redemption...
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2 Answers | Asked in Landlord - Tenant, Tax Law, Foreclosure and Real Estate Law for California on
Q: Eviction process, rights & responsibilities of new owner after tax default sale Lassen County, CA.

What is the correct process and what documents/notices do I use in order to evict a former owner from property that I purchased in a tax default sale/auction located in Lassen County, CA? Also am I allowed to dispose of items left on the property as soon as I am notified as winner of... View More

James L. Arrasmith
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answered on May 9, 2024

In Lassen County, California, when you purchase a property through a tax default sale/auction, you become the new legal owner. However, you must follow the proper eviction process to remove the former owner from the property. Here's a general overview of the process:

1. Serve a 3-Day...
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1 Answer | Asked in Tax Law for California on
Q: After an OIC approval, and I've complied with all the approval terms, is there any way the IRS can still collect?

After receiving an Offer In Compromise approval, and provided I comply with all the approval terms, i.e. pay my taxes in full and on time for 5 years, is there any way the IRS can still collect back taxes?

James L. Arrasmith
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answered on Apr 23, 2024

If you have received an Offer in Compromise (OIC) approval from the IRS and comply with all the terms of the agreement, including paying your taxes in full and on time for the next 5 years, the IRS generally cannot collect on the back taxes that were included in the OIC agreement.

However,...
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1 Answer | Asked in Immigration Law and Tax Law for California on
Q: Will I be able to apply for a tourist visa after giving up my green card?

I got my green card through my US citizen spouse. I stayed in the US and held a part-time job for more than a year. What are the implications for future tourist visa applications if I give up my green card? I don't understand the possible tax implications of this as well.

James L. Arrasmith
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answered on Apr 13, 2024

Giving up your green card (also known as abandoning your permanent resident status) can have implications for future tourist visa applications and potential tax obligations. Here's what you should consider:

1. Tourist Visa Applications:

When you apply for a tourist visa after...
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1 Answer | Asked in Tax Law for California on
Q: What rate are non-personal injury settlement payments taxed at in California?

Employer agreed to pay me the rest of a contract amount after they breached their employment contract with me. Sent over a release agreement which I signed and then they sent the money via direct deposit the next day. When I received the check, over half the total, which was under $100k, had been... View More

James L. Arrasmith
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answered on Apr 11, 2024

Non-personal injury settlement payments are generally considered taxable income and are subject to both federal and state income taxes. However, the tax rate applied depends on various factors, such as the nature of the settlement and your total taxable income for the year.

Regarding the...
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