Latest Blog Posts By Category

• Estate Planning
  • Reasonable Cause to Avoid Tax Penalties
    by John Anthony Castro, J.D., LL.M. Introduction Reasonable Cause is based on objective facts and circumstances. Rather than reading for hours and ...
• Federal Tax
  • Section 267(b)(1) Related Family Members
    Introduction Section 267(b) is referenced in 79 sections throughout the Internal Revenue Code as well as 175 state law provisions for the definition ...
• In the News
  • Create Your Own Self-Managed Qualified Opportunity Fund
    Introduction The market is saturated right now with everyone all trying to rush to create Qualified Opportunity Funds to get your money. The reason ...
• International Estate Planning
  • Reasonable Cause to Avoid Tax Penalties
    by John Anthony Castro, J.D., LL.M. Introduction Reasonable Cause is based on objective facts and circumstances. Rather than reading for hours and ...
• International Tax
  • Treaty-Based Synthetic Basis Step-Up Election for Australian Nationals
    by John Anthony Castro, J.D., LL.M. Introduction One issue that comes up quite frequently from Australian nationals in the U.S. is the fear that the ...
• Litigation
  • The 2019 Offshore Voluntary Disclosure Program | 2019 OVDP
    by John Anthony Castro, J.D., LL.M. Introduction On November 20, 2018, the Deputy Commissioner for Services and Enforcement, Kirsten B. Wielobob, ...