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Irina Nicole Goldberg

Irina Goldberg’s Legal Guides

13 total


  • The IRS Makes Substantial Changes to the Offer In Compromise Process

    \On May 21, 2012, the IRSannounceda new expansion of its"Fresh Start" program. As part of this expansion, IRS has made a number of substantial changes to the Offer In Compromise (OIC)program. These changes are more defined than the original"Fresh Start" Streamlined OICwhich prom...

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  • Trying to Leave California? Maybe Not: An Overview of California Residency Rules

    If you intend to leave California and make another state or country your permanent home,avoidingCalifornia income taxes may be more difficult than you think. Even if you do not live or earn income in California, you may be heldto be a resident of California (or at the very least ...

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  • S.B. 459: California's Attack on the Independent Contractor Classification

    It is not uncommon for business owners to avoid paying taxes and employee benefits (i.e. overtime pay) by hiring independent contractors instead of employees. These business owners are already at risk of an audit by the Employment Development Department and the IRS. If the audit ...

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  • What You Should Know If You Have A Foreign Bank Account

    Currently, the IRSconsidersinternational tax enforcement its top priority. Therefore, if you have a foreign bank account, it is extremely important to be aware of your reporting requirements or else be subject to substantial penalties and criminal prosecution. The 2012 Offshore...

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  • Voluntary Worker Classification Settlement Program: A Fresh Start for Employers

    As part of itseffort to provide a "Fresh Start"to taxpayers and businesses, the IRS created theVoluntary Classification Settlement Program (VCSP)to allow employers to voluntarily reclassify their workers (or a class/group of workers) as employees for future tax periods. Many em...

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  • The IRS "Fresh Start" Initiative: Expanded to Help Struggling Taxpayers

    Since 2008, the IRS has been adjusting its collections practices to help struggling taxpayers during this difficult financial climate. Part of these efforts is the "Fresh Start" initiative,announcedon February 24, 2011. The changes included in this initiative are: (1)Adjustme...

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  • Unreasonable Expectations: Offer in Compromises and Tax Liens

    While I was watching a YouTube video earlier today, an advertisement forTax Resolution Services("TRS") popped up. This was the first time that I heard of this company so I decided to do a Google search for reviews. A preliminary search revealed a B+ BBB rating due to 39 complaint...

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  • The IRS Reopens the Offshore Voluntary Disclosure Program for 2012

    The IRS has announced that it will reopen its Offshore Voluntary Disclosure Program (OVDP) for the third time. The purpose of this program is to allow people hiding offshore accounts to come clean to the IRS and get current with their taxes. The previous two programs resulted in...

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  • Does Your Home Office Qualify for a Home Office Deduction?

    If you work from home (a house, condo, apartment or boat), you may be able to claim the home office deduction. If certain requirements are met, this deduction is available to both self-employed individuals and employees. In order to qualify, (1) the area used as a home office mu...

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  • Offer in Compromise: Don't Get Caught in a Scam

    If you owe taxes to the IRS, the IRS has an amazing program through which you can settle your tax debt for much less you owe. Does this sound too good to be true? For most people it is. Although there is a program called theoffer incompromise(OIC), very few people qualify to actu...

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