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In a recent case, the IRS failed to recover a large erroneous refund of $21 million that it gave to a company called Starr International Co. Inc. (“Starr”). The opinion was released on January 31, 2018 by the District Judge Christopher R. Cooper (U.S. District Court for the District of Columbia) who granted Starr’s summary […]
Sherayzen Law Office PLLC уведомляет о том, что с 1 января 2018 года его официальным владельцем является Sherayzen Law Office Ltd. Sherayzen Law Office Ltd будет продолжать использовать “Sherayzen Law Office” в качестве своего фирменного названия. Изменение в корпоративной структуре адвокатского бюро Sherayzen Law Office произошло в маркетинговых целях. «PLLC» – это очень необычная форма ведения бизнеса, […]
FinCEN recently confirmed the 2017 FBAR deadline and the automatic extension option. 2017 FBAR Deadline: FBAR Background FinCEN Form 114, the Report of Foreign Bank and Financial Accounts, is commonly known as FBAR. US taxpayers should use this form to report their financial interest in or signatory authority over foreign financial accounts. Failure to timely […]
26 U.S.C. §1041(a)(2) states that transfers of property between former spouses are not taxable as long as they are “incident to divorce”. The question is what is the definition of divorce for Section 1041 purposes? Section 1041 Definition of Divorce: 26 U.S.C. §71(b)(2) The Treasury regulations specifically refer to 26 U.S.C. §71(b)(2) for the definition […]
Sherayzen Law Office PLLC hereby gives notice that, as of January 1, 2018, its official owner is Sherayzen Law Office, Ltd (“Sherayzen Law Office Ltd”). Sherayzen Law Office Ltd will continue to utilize “Sherayzen Law Office” as its trade name. Furthermore, Sherayzen Law Office Ltd will continue to maintain the disregarded entity (for tax purposes) […]