2010 Articles

    TOPICS:

    All articles written by Robert W. Wood (unless otherwise noted)

     

     

    TAXATION OF DAMAGE AWARDS

     

    Tax on Wrongful Imprisonment Damages Should Be Eliminated, Los Angeles Daily Journal (December 30, 2010), p. 7. Simultaneously published in San Francisco Daily Journal (December 30, 2010), p. 7.

    AMT Problems For Attorney Fees Remain, Forbes.com (December 22, 2010).

    Tax-Free Wrongful Death Punitive Damages?, Vol. 129, No. 11, Tax Notes (December 13, 2010), p. 1257.

    Can Tax Rules Cut Legal Bills?, Vol. 82, No. 9, New York State Bar Association Journal (November/December 2010), p. 65.

    Can You Form a Qualified Settlement Fund With a Judgment?, Vol. 129, No. 9, Tax Notes (November 29, 2010), p. 1017.

    Tax Dangers In Preparing Settlement Checks, The Employee Advocate (Fall 2010/Winter 2011), p. 8.

    Wrongful Imprisonment Tax Ruling Stirs Controversy, Forbes.com (November 17, 2010).

    Address Taxes When You Mediate Civil Disputes, Vol. 129, No. 5, Tax Notes (November 1, 2010), p. 615.

    Tax On Wrongful Imprisonment Needs Reform, Forbes.com (October 28, 2010).

    What's A "Structured Settlement"?, Forbes.com (October 26, 2010).

    Why Can't Lawyers Deduct Client Costs?, Los Angeles Daily Journal (October 20, 2010), p. 7. Simultaneously published in San Francisco Daily Journal (October 20, 2010), p. 7.

    Ten Ways Taxes Impact Legal Fees, Vol. 38, No. 1, Texas Tax Lawyer (Fall 2010), p. 80.

    Attorney-Client Partnerships With a Straight Face, Vol. 129, No. 3, Tax Notes (October 18, 2010), p. 355.

    The Only Good Legal Fees Are Tax Deductible Legal Fees, Forbes.com (September 22, 2010).

    Legal Fee Tax Rules Every Lawyer Faces, Los Angeles Daily Journal (September 20, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (September 20, 2010), p. 5.

    Can Settlement Checks Obviate Withholding and Form 1099?, Vol. 128, No. 12, Tax Notes (September 20, 2010), p. 1285.

    Who Pays for Unlawful Imprisonment?, by Robert W. Wood and Christopher A. Karachale, Los Angeles Daily Journal (September 9, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (September 9, 2010), p. 6.

    Tax-Free Physical Sickness Recoveries in 2010 and Beyond, Vol. 128, No. 8, Tax Notes (August 23, 2010), p. 883.

    BP, Oil, and Deducting Punitive Damages, Vol. 128, No. 6, Tax Notes (August 9, 2010), p. 663.

    468B Qualified Settlement Funds Pending Appeal?, Vol. 128, No. 2, Tax Notes (July 12, 2010), p. 207.

    Deducting Restitution: Above or Below the Line, Vol. 127, No. 13, Tax Notes (June 28, 2010), p. 1489.

    Which Client Costs Are Tax Deductible? Part 2 of 2, Los Angeles Daily Journal (June 24, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (June 24, 2010), p. 5.

    Which Client Costs Are Tax Deductible? Part 1 of 2, Los Angeles Daily Journal (June 23, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (June 23, 2010), p. 5.

    Lawyers Who Deduct Client Costs: Revisiting Boccardo, Vol. 127, No. 11, Tax Notes (June 14, 2010), p. 1287.

    Wood Defends Discussion of QSS Rules, Vol. 127, No. 8, Tax Notes (May 24, 2010), p. 839.

    Recent Case Expands "Sickness" Exclusion, Tax Law News (May 2010), p. 3.

    Ten Reasons Not to Form a Qualified Settlement Fund, Vol. 127, No. 7, Tax Notes (May 17, 2010), p. 823.

    Don't Fail to Consider Withholding in Settlements, NELA The Employee Advocate (Spring 2010), p. 79.

    Unqualifying Qualified Structured Settlements?, Vol. 127, No. 5, Tax Notes (May 3, 2010), p. 581.

    10 Things to Know About Taxes on Damages, Forbes.com (April 29, 2010).

    The Conundrum of Constructive Receipt, Vol. 127, No. 3, Tax Notes (April 19, 2010), p. 339.

    Legal Fees and Tax Deductions, Vol. 19, No. 1, California Tax Lawyer (Winter 2010), p. 31.

    To Tax Gross Up or Not to Tax Gross Up?, Vol. 19, No. 1, California Tax Lawyer (Winter 2010), p. 14.

    Why the Stadnyk Case on False Imprisonment Is a Lemon, Vol. 127, No. 1, Tax Notes (April 5, 2010), p. 115.

    Capital Gain for Relators Under the False Claims Act, Vol. 126, No. 12, Tax Notes (March 22, 2010), p. 1537.

    Wood Responds to Contingency Fee Articles, Vol. 126, No. 11, Tax Notes (March 15, 2010), p. 1415.

    The Evergreen General Welfare Exception, Vol. 126, No. 10, Tax Notes (March 8, 2010), p. 1271.

    Recent Case Expands "Sickness" Exclusion, Vol. 37, No. 2, Texas Tax Lawyer (Winter 2010), p. 60.

    Is Physical Sickness the New Emotional Distress?, Vol. 126, No. 8, Tax Notes (February 22, 2010), p. 977.

    'Retroactive' Qualified Settlement Funds: 10 Things You Should Know, Vol. 126, No. 6, Tax Notes (February 8, 2010), p. 793.

    Wood Praises Article on Taxability of Personal Rights Compensation, Vol. 126, No. 5, Tax Notes (February 1, 2010), p. 677.

    Wood Comments on Alimony Treatment Article, Vol. 126, No. 3, Tax Notes (January 18, 2010), p. 401.

     

     

     

    MERGERS AND ACQUISITIONS

     

    Redemption Forbearance Payments: Now Deductible?, Vol. 19, No. 5, The M&A Tax Report (December 2010), p. 5.

    Family Limited Partnerships: Holding up Under Fire? Part I, by Steven E. Hollingworth, Vol. 19, No. 5, The M&A Tax Report (December 2010), p. 3.

    Corporate Law for the Tax Advisor, by Steven E. Hollingworth, Vol. 19, No. 5, The M&A Tax Report (December 2010), p. 1.

    Morris Trust and More, by Christopher A. Karachale, Vol. 19, No. 4, The M&A Tax Report (November 2010), p. 7.

    Acquiring Economic Substance With No Rudder, Vol. 19, No. 4, The M&A Tax Report (November 2010), p. 5.

    Tax Problems in Pay Clawbacks, Vol. 19, No. 4, The M&A Tax Report (November 2010), p. 3.

    Selling Your Child at a Loss?, Vol. 19, No. 3, The M&A Tax Report (October 2010), p. 4.

    Personal Goodwill and the Emperor of Ice Cream, Vol. 19, No. 3, The M&A Tax Report (October 2010), p. 1.

    To Deduct or Capitalize Option Costs, Vol. 19, No. 2, The M&A Tax Report (September 2010), p. 5.

    LILOs, SILOs and Business Purpose, Part II, by Robert W. Wood and Steven E. Hollingworth, Vol. 19, No. 2, The M&A Tax Report (September 2010), p. 3.

    Acquiring or Selling the Privately Held Company, by Christopher A. Karachale, Vol. 19, No. 1, The M&A Tax Report (August 2010), p. 7.

    LILOs, SILOs and Business Purpose, Part I, by Robert W. Wood and Steven E. Hollingworth, Vol. 19, No. 1, The M&A Tax Report (August 2010), p. 6.

    Current Pass-Through Tax Issues, by Steven E. Hollingworth and Richard I. Tay, Vol. 19, No. 1, The M&A Tax Report (August 2010), p. 1.

    Stepping Up Again, Vol. 18, No. 12, The M&A Tax Report (July 2010), p. 6.

    Grossing Up Golden Parachute Payments, Vol. 18, No. 12, The M&A Tax Report (July 2010), p. 5.

    Built-in Gain Tax and Valuation, Vol. 18, No. 12, The M&A Tax Report (July 2010), p. 4.

    Don’t Forget the Step Transaction Doctrine, Vol. 18, No. 12, The M&A Tax Report (July 2010), p. 1.

    When Facilitative Merger Costs May Be Deductible, Bowne Review for CFOs & Investment Bankers (June 2010), p. 2; abstracted from Documenting Deductible Deal Costs, by Christopher A. Karachale, Vol. 18, No. 8, The M&A Tax Report (March 2010), p. 1.

    Recovering From Recovery Group, Vol. 18, No. 11, The M&A Tax Report (June 2010), p. 7.

    Deducting With Occam's Razor, by Christopher A. Karachale, Vol. 18, No. 11, The M&A Tax Report (June 2010), p. 5.

    Feeling Sick About Wellpoint, Part II, Vol. 18, No. 11, The M&A Tax Report (June 2010), p. 3.

    Qualified Small Business Stock Ruling, Vol. 18, No. 11, The M&A Tax Report (June 2010), p. 1.

    Health Care Reform and Economic Substance, Vol. 18, No. 10, The M&A Tax Report (May 2010), p. 6.

    Continuing the Continuity-of-Interest Dance, Vol. 18, No. 10, The M&A Tax Report (May 2010), p. 5.

    Feeling Sick About Wellpoint, Part I, Vol. 18, No. 10, The M&A Tax Report (May 2010), p. 4.

    The "Codified" Economic Substance Doctrine, by Steven E. Hollingworth, Vol. 18, No. 10, The M&A Tax Report (May 2010), p. 1.

    Option and Restricted Stock Basics: Part II, Vol. 18, No. 9, The M&A Tax Report (April 2010), p. 7.

    I Love Rescission, Vol. 18, No. 9, The M&A Tax Report (April 2010), p. 4.

    Sovereign Seizures, by Christopher A. Karachale, Vol. 18, No. 9, The M&A Tax Report (April 2010), p. 1.

    Option and Restricted Stock Basics: Part I, Vol. 18, No. 8, The M&A Tax Report (March 2010), p. 6.

    When Golden Parachutes Rip, by Robert W. Wood and Christopher A. Karachale, Vol. 18, No. 8, The M&A Tax Report (March 2010), p. 4.

    Documenting Deductible Deal Costs, by Christopher A. Karachale, Vol. 18, No. 8, The M&A Tax Report (March 2010), p. 1.

    Hither and Yon: Allocating Merger Transaction Costs, Vol. 18, No. 7, The M&A Tax Report (February 2010), p. 7.

    Nonrecognition of Warrants Exchanged in a Corporate Reorganization, by David E. Libman, Vol. 18, No. 7, The M&A Tax Report (February 2010), p. 5.

    Legal Fees in an Applicable Asset Acquisition, Vol. 18, No. 7, The M&A Tax Report (February 2010), p. 3.

    The 409A Hit Parade Continues, by Christopher A. Karachale, Vol. 18, No. 7, The M&A Tax Report (February 2010), p. 1.

    Review: State Unclaimed Property Laws: Best Practices for Compliance 2009, by David E. Libman, Vol. 18, No. 6, The M&A Tax Report (January 2010), p. 7.

    Midco Deal Gets Worse Than Fair-to-Middling Treatment, Vol. 18, No. 6, The M&A Tax Report (January 2010), p. 4.

    All in the Family: Castle Harbour Gives New Meaning to Extended Family, by David E. Libman, Vol. 18, No. 6, The M&A Tax Report (January 2010), p. 1.

     

     

     

    INDEPENDENT CONTRACTOR STATUS

     

    10 Reasons to Worry About Worker Status Disputes, Vol. 23, No. 3, Workers' Compensation Quarterly (2010), p. 1.

    When "Independent Contractors" Are Ruled Employees, The Employee Advocate (Fall 2010/Winter 2011), p. 11.

    Personal Liability for Employment Taxes Can Spoil Your Day, Los Angeles Daily Journal (November 23, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (November 23, 2010), p. 5.

    Personal Tax Liability When A Business Goes Under, Forbes.com (November 19, 2010).

    Beware Personal Liability For Employee Taxes, Forbes.com (November 11, 2010).

    Drafting Independent Contractor Agreements, Vol. 33, No. 5, Wyoming Lawyer (October 2010), p. 53.

    Criminal Penalties For Misclassifying Independent Contractors?, Forbes.com (October 15, 2010).

    Miranda-Like Warnings To Independent Contractors?, Forbes.com (September 21, 2010).

    White House On Contractor vs. Employee: There Will Be Blood, Forbes.com (September 17, 2010).

    Home Workers and the Debate Over "Who's a Statutory Employee" Under the Internal Revenue Code, by Robert W. Wood and Christopher A. Karachale, Issue 2, Business Law News (2010), p. 11.

    Ten Tips for Drafting Independent Contractor Agreements, Vol. 10, No. 125, BNA Daily Tax Report (July 1, 2010), p. J-1.

    Who Cares About Contractor vs. Employee Status? 10 Zones of Danger, Vol. 37, No. 3, Texas Tax Lawyer (Spring 2010), p. 51.

    10 Reasons to Worry About Worker Status Disputes, Los Angeles Daily Journal (May 3, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (May 3, 2010), p. 5.

    Can Home Workers Be Independent Contractors?, by Robert W. Wood and Christopher A. Karachale, Vol. 19, No. 1, California Tax Lawyer (Winter 2010), p. 21.

    All Lawyers Need to Know: Independent Contractor Basics, Issue 1, Business Law News (2010), p. 15.

    Home Workers: Employee Status Hidden in Plain Sight, by Robert W. Wood and Christopher A. Karachale, Vol. 126, No. 4, Tax Notes (January 25, 2010), p. 531.

     

     

     

    MISCELLANEOUS

     

    IRS 2010 Milestones, Forbes.com (December 30, 2010).

    IRS Filing Season Delay, Forbes.com (December 29, 2010).

    Know Tax Shelters When You See Them?, Forbes.com (December 28, 2010).

    Tax Shelters Not Über Alles, Forbes.com (December 27, 2010).

    Decoding The Tax Law, Forbes.com (December 23, 2010).

    Beware Liability For Other's Taxes, Forbes.com (December 21, 2010).

    Expect Flurry Of IRS Forms 1099 Soon, Forbes.com (December 20, 2010).

    AMT Patch Nicely Embroidered, Forbes.com (December 17, 2010).

    Name This Tax Deal, Forbes.com (December 16, 2010).

    Extended Individual Tax Benefits in Compromise Bill, Forbes.com (December 16, 2010).

    Tax Bill's Boomerang Benefits For Business, Forbes.com (December 15, 2010).

    Dying To Know About Estate Tax?, Forbes.com (December 14, 2010).

    Mere Days Remain For HIRE Act Tax Benefits, Forbes.com (December 13, 2010).

    'Tis The Season For Unemployment (Benefits), Forbes.com (December 10, 2010).

    Year-End Tax Rates: Sanctimonious Santa Or Dastardly Deed?, Forbes.com (December 9, 2010).

    Scrooge v. Santa In Bush Tax Cut Debate, Forbes.com (December 6, 2010).

    Richie Rich Tax Audits, Forbes.com (December 1, 2010).

    Prepare to Issue More Forms 1099 Soon, Los Angeles Daily Journal (December 5, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (December 5, 2010), p. 6.

    Post-Turkey Tax Planning Anyone?, Forbes.com (November 30, 2010).

    Ten Things You Should Know About Excluding Income Earned Overseas, Vol. 2010, No. 227, Daily Tax Report (November 29, 2010), p. J-1.

    Cyber Monday: How Is Severance Taxed?, Forbes.com (November 29, 2010).

    Bush Tax Cuts — Better By Another Name?, Forbes.com (November 24, 2010).

    Got IRS Forms 1099? More Soon, Forbes.com (November 23, 2010).

    Ghoulish Estate Planning Before New Year's, Forbes.com (November 22, 2010).

    TurboTax Is No Twinkie Defense, Forbes.com (November 18, 2010).

    Do-overs Work Even For Tax Purposes, Forbes.com (November 16, 2010).

    Fire Department Donation Nixed, Forbes.com (November 15, 2010).

    Tax Laws Rule GM And The World, Forbes.com (November 12, 2010).

    The Emperor of Ice Cream, Dentists, and Personal Goodwill, Vol. 129, No. 7, Tax Notes (November 15, 2010), p. 841.

    What to Do if Your Foreign Account Is a PFIC, by Robert W. Wood and Christopher A. Karachale, Vol. 2010, No. 216, Daily Tax Report (November 10, 2010), p. J-1.

    Patching The AMT Means Less Anarchy, Forbes.com (November 10, 2010).

    Getting Taxed Despite Giving To Charity, Forbes.com (November 10, 2010).

    Estate Tax Steps For This Year, Forbes.com (November 9, 2010).

    More Timing Disputes Over Innocent Spouse Relief, Forbes.com (November 8, 2010).

    What To Buy And Expense Before Year End, Forbes.com (November 5, 2010).

    Prospects Dimming For Post-Election Tax Cuts?, Forbes.com (November 3, 2010).

    Beware Redemptions In Year-End Stock Investments, Forbes.com (November 3, 2010).

    Which Year End Deals Are Tax Free?, Forbes.com (November 2, 2010).

    Still More Foreign Account Worries!, Forbes.com (November 1, 2010).

    Are You Willful Or Ignorant About Taxes?, Forbes.com (October 29, 2010).

    Adjust Recordkeeping Before Form 1099 Onslaught, Forbes.com (October 27, 2010).

    What's A "Structured Settlement"?, Forbes.com (October 26, 2010).

    Don't Robo-Sign Tax Returns, Forbes.com (October 25, 2010).

    Tax and Liability Dictate Business Form, by Robert W. Wood and Christopher A. Karachale, Issue 3, Business Law News (2010), p. 9.

    Let There Be Forms 1099, Forbes.com (October 22, 2010).

    Invest By Dec. 31 For Tax-Free Stock Break, Forbes.com (October 21, 2010).

    Forms 1099 For Cost Basis: What, Me Worry?, Forbes.com (October 20, 2010).

    ‘Pennies On The Dollar’ Tax Relief: How Much Is It Worth?, Forbes.com (October 19, 2010).

    IRS Tougher On "Innocent" Spouse Relief, Forbes.com (October 18, 2010).

    Watch Out for Secret Tax Laws, Los Angeles Daily Journal (October 14, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (October 14, 2010), p. 6.

    Fire Then Hire For HIRE Tax Benefits?, Forbes.com (October 14, 2010).

    IRS Is Taxing My Nobel Prize!, Forbes.com (October 14, 2010).

    Sell Or Hold (Given Year-End Tax Rates)?, Forbes.com (October 13, 2010).

    Hire By Year-End For Tax Breaks, Forbes.com (October 12, 2010).

    SILOs and LILOs Demystified, by Robert W. Wood and Steven E. Hollingworth, Vol. 129, No. 2, Tax Notes (October 11, 2010), p. 195.

    IRS Form 1099 Wars, Forbes.com (October 11, 2010).

    IRS Won’t Defer Your “Flash Crash” Gains, Forbes.com (October 8, 2010).

    No Virginia, You Can't Rely On IRS Rulings, Forbes.com (October 7, 2010).

    Big Tax Changes In Small Business Tax Law, Forbes.com (October 6, 2010).

    Becoming Tax Mr. Clean, Forbes.com (October 5, 2010).

    Plainspoken Tax Law, Forbes.com (October 1, 2010).

    I’m Sending An IRS 1099: 1099 Are You Outta Your Mind?, Forbes.com (September 30, 2010).

    The Truth About IRS Forms 1099, Forbes.com (September 29, 2010).

    Saving Taxes By Giving To Charity, Forbes.com (September 28, 2010).

    Pay Clawbacks Bring Tax Problems, Forbes.com (September 23, 2010).

    Gordon Gekko Tax Moves, Forbes.com (September 20, 2010).

    Taxing Gaga?, Forbes.com (September 16, 2010).

    Tea Leaves And Tax Moves In 2010, Forbes.com (September 15, 2010).

    Can IRS Apologize For Frequent Audits?, Forbes.com (September 14, 2010).

    Medical Expense Tax Missteps, Forbes.com (September 13, 2010).

    What To Give IRS In An Audit, Forbes.com (September 10, 2010).

    Getting a Tax Refund? Ten Things to Know, Forbes.com (September 9, 2010).

    Making Tax Decisions In Limbo, Forbes.com (September 8, 2010).

    Doctors and Lawyers Locking Horns Over Taxes, Forbes.com (September 8, 2010).

    What Good is a Tax Opinion, Anyway?, Vol. 128, No. 10, Tax Notes (September 6, 2010), p. 1071.

    Taxing Decisions in an Uncertain World, Los Angeles Daily Journal (August 31, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (August 31, 2010), p. 5.

    Five More True Tales From a Tax Lawyer, Forbes.com (August 30, 2010).

    Received An IRS Notice? 10 Simple Tips, Forbes.com (August 26, 2010).

    Gay or Straight Marriage Matters — For Taxes, Forbes.com (August 17, 2010).

    Ten Things To Know About Fighting An IRS Bill, Forbes.com (August 5, 2010).

    Six Questions About Secret Foreign Bank Accounts, Forbes.com (August 2, 2010).

    Practical Guide to California Taxes: The Impact of Economic Crisis, Vol. 57, No. 5, State Tax Notes (August 2, 2010), p. 327.

    Capital Gain: Three-Year or Six-Year Statute of Limitations?, Vol. 128, No. 4, Tax Notes (July 26, 2010), p. 427.

    Ten Things to Know About Offshore Bank Accounts, Forbes.com (July 26, 2010).

    When Taxpayers Go Fishing For Deductions, Forbes.com (June 24, 2010).

    Choice of Entity Poses Tax, Liability Issues, Vol. 134, No. 109, The Recorder (June 14, 2010), p. 11.

    How to Make Divorce Less Taxing, Forbes.com (June 11, 2010).

    Five Tales From a Tax Lawyer, Forbes.com (June 9, 2010).

    Conservation Easements, Valuation, and Substantiation, Vol. 37, No. 3, Real Estate Taxation (2nd Quarter 2010), p. 132.

    10 Annoying But Practical Practice Tips, Vol. 127, No. 9, Tax Notes (May 31, 2010), p. 1025.

    Ten Tips for Amending Your Tax Return, Forbes.com (May 28, 2010).

    Taxing Innocent Spouses: 10 Things You Should Know, Los Angeles Daily Journal (April 19, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (April 19, 2010), p. 6.

    Worried About Asking for a Large Refund?, Los Angeles Daily Journal (April 15, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (April 15, 2010), p. 6.

    Frivolous Tax Claims Will Cost You, Los Angeles Daily Journal (April 2, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (April 2, 2010), p. 6.

    How the Statute of Limitations Impacts Your Taxes, Los Angeles Daily Journal (March 23, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (March 23, 2010), p. 6.

    Ten Facts About Tax Expatriation, Forbes.com (March 23, 2010).

    Beware New Taxes, Los Angeles Daily Journal (March 10, 2010), p. 7. Simultaneously published in San Francisco Daily Journal (March 10, 2010), p. 7.

    Ten Tax Tips for Stock Options, Forbes.com (March 10, 2010). Simultaneously published as 10 Tax Tips for Stock Options, Investopedia.com (March 12, 2010).

    Ten Tax Protestor Claims To Avoid, Forbes.com (February 19, 2010). Simultaneously published as 10 Tax Protester Claims to Avoid, Investopedia.com (February 22, 2010).

    Ten Rules for Deducting Career Education, Forbes.com (February 16, 2010).

    Ten Things to Know About COD Income, Forbes.com (February 16, 2010).

    Ten Things to Know About 1099s, Forbes.com (January 27, 2010).

    Tax Rules to Know When Selling Property, Los Angeles Daily Journal (January 27, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (January 27, 2010), p. 6.

    Ten Things to Know About 1031 Exchanges, Forbes.com (January 26, 2010). Simultaneously published as 10 Things to Know About 1031 Exchanges, Investopedia.com (January 26, 2010).

    3 Tax Mistakes Made Everyday, Msn.com (January 7, 2010).

    Avoid the Estate Tax (Or Die Trying)?, Los Angeles Daily Journal (January 12, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (January 12, 2010), p. 6.

    Notes From California's Tax Trenches, Vol. 126, No. 2, Tax Notes (January 11, 2010), p. 247. Simultaneously published in Vol. 55, No. 2, State Tax Notes (January 11, 2010).

    Ten Tips for Deducting Your 'Hobby,' Forbes.com (January 8, 2010). Simultaneously published as 10 Tips for Deducting Your 'Hobby,' Investopedia.com (January 11, 2010).

     

     

     

    TAX COLUMNS IN FORBES

     

    IRS 2010 Milestones, Forbes.com (December 30, 2010).

    IRS Filing Season Delay, Forbes.com (December 29, 2010).

    Know Tax Shelters When You See Them?, Forbes.com (December 28, 2010).

    Tax Shelters Not Über Alles, Forbes.com (December 27, 2010).

    Decoding The Tax Law, Forbes.com (December 23, 2010).

    AMT Problems For Attorney Fees Remain, Forbes.com (December 22, 2010).

    Beware Liability For Other's Taxes, Forbes.com (December 21, 2010).

    Expect Flurry Of IRS Forms 1099 Soon, Forbes.com (December 20, 2010).

    AMT Patch Nicely Embroidered, Forbes.com (December 17, 2010).

    Name This Tax Deal, Forbes.com (December 16, 2010).

    Extended Individual Tax Benefits in Compromise Bill, Forbes.com (December 16, 2010).

    Tax Bill's Boomerang Benefits For Business, Forbes.com (December 15, 2010).

    Dying To Know About Estate Tax?, Forbes.com (December 14, 2010).

    Mere Days Remain For HIRE Act Tax Benefits, Forbes.com (December 13, 2010).

    'Tis The Season For Unemployment (Benefits), Forbes.com (December 10, 2010).

    Year-End Tax Rates: Sanctimonious Santa Or Dastardly Deed?, Forbes.com (December 9, 2010).

    Scrooge V. Santa In Bush Tax Cut Debate, Forbes.com (December 6, 2010).

    Richie Rich Tax Audits, Forbes.com (December 1, 2010).

    Post-Turkey Tax Planning Anyone?, Forbes.com (November 30, 2010).

    Cyber Monday: How Is Severance Taxed?, Forbes.com (November 29, 2010).

    Bush Tax Cuts — Better By Another Name?, Forbes.com (November 24, 2010).

    Got IRS Forms 1099? More Soon, Forbes.com (November 23, 2010).

    Ghoulish Estate Planning Before New Year's, Forbes.com (November 22, 2010).

    Personal Tax Liability When A Business Goes Under, Forbes.com (November 19, 2010).

    TurboTax Is No Twinkie Defense, Forbes.com (November 18, 2010).

    Wrongful Imprisonment Tax Ruling Stirs Controversy, Forbes.com (November 17, 2010).

    Do-overs Work Even For Tax Purposes, Forbes.com (November 16, 2010).

    Fire Department Donation Nixed, Forbes.com (November 15, 2010).

    Tax Laws Rule GM And The World, Forbes.com (November 12, 2010).

    Beware Personal Liability For Employee Taxes, Forbes.com (November 11, 2010).

    Patching The AMT Means Less Anarchy, Forbes.com (November 10, 2010).

    Getting Taxed Despite Giving To Charity, Forbes.com (November 10, 2010).

    Estate Tax Steps For This Year, Forbes.com (November 9, 2010).

    More Timing Disputes Over Innocent Spouse Relief, Forbes.com (November 8, 2010).

    What To Buy And Expense Before Year End, Forbes.com (November 5, 2010).

    Prospects Dimming For Post-Election Tax Cuts?, Forbes.com (November 3, 2010).

    Beware Redemptions In Year-End Stock Investments, Forbes.com (November 3, 2010).

    Which Year End Deals Are Tax Free?, Forbes.com (November 2, 2010).

    Still More Foreign Account Worries!, Forbes.com (November 1, 2010).

    Are You Willful Or Ignorant About Taxes?, Forbes.com (October 29, 2010).

    Tax On Wrongful Imprisonment Needs Reform, Forbes.com (October 28, 2010).

    Adjust Recordkeeping Before Form 1099 Onslaught, Forbes.com (October 27, 2010).

    What's A "Structured Settlement"?, Forbes.com (October 26, 2010).

    Don't Robo-Sign Tax Returns, Forbes.com (October 25, 2010).

    Let There Be Forms 1099, Forbes.com (October 22, 2010).

    Invest By Dec. 31 For Tax-Free Stock Break, Forbes.com (October 21, 2010).

    Forms 1099 For Cost Basis: What, Me Worry?, Forbes.com (October 20, 2010).

    ‘Pennies On The Dollar’ Tax Relief: How Much Is It Worth?, Forbes.com (October 19, 2010).

    IRS Tougher On "Innocent" Spouse Relief, Forbes.com (October 18, 2010).

    Criminal Penalties For Misclassifying Independent Contractors?, Forbes.com (October 15, 2010).

    Fire Then Hire For HIRE Tax Benefits?, Forbes.com (October 14, 2010).

    IRS Is Taxing My Nobel Prize!, Forbes.com (October 14, 2010).

    Sell Or Hold (Given Year-End Tax Rates)?, Forbes.com (October 13, 2010).

    Hire By Year-End For Tax Breaks, Forbes.com (October 12, 2010).

    IRS Form 1099 Wars, Forbes.com (October 11, 2010).

    IRS Won’t Defer Your “Flash Crash” Gains, Forbes.com (October 8, 2010).

    No Virginia, You Can't Rely On IRS Rulings, Forbes.com (October 7, 2010).

    Big Tax Changes In Small Business Tax Law, Forbes.com (October 6, 2010).

    Becoming Tax Mr. Clean, Forbes.com (October 5, 2010).

    Plainspoken Tax Law, Forbes.com (October 1, 2010).

    I’m Sending An IRS 1099: 1099 Are You Outta Your Mind?, Forbes.com (September 30, 2010).

    The Truth About IRS Forms 1099, Forbes.com (September 29, 2010).

    Saving Taxes By Giving To Charity, Forbes.com (September 28, 2010).

    Pay Clawbacks Bring Tax Problems, Forbes.com (September 23, 2010).

    The Only Good Legal Fees Are Tax Deductible Legal Fees, Forbes.com (September 22, 2010).

    Miranda-Like Warnings To Independent Contractors?, Forbes.com (September 21, 2010).

    Gordon Gekko Tax Moves, Forbes.com (September 20, 2010).

    White House On Contractor vs. Employee: There Will Be Blood, Forbes.com (September 17, 2010).

    Taxing Gaga?, Forbes.com (September 16, 2010).

    Tea Leaves And Tax Moves In 2010, Forbes.com (September 15, 2010).

    Can IRS Apologize For Frequent Audits?, Forbes.com (September 14, 2010).

    Medical Expense Tax Missteps, Forbes.com (September 13, 2010).

    What To Give IRS In An Audit, Forbes.com (September 10, 2010).

    Getting a Tax Refund? Ten Things to Know, Forbes.com (September 9, 2010).

    Making Tax Decisions In Limbo, Forbes.com (September 8, 2010).

    Doctors and Lawyers Locking Horns Over Taxes, Forbes.com (September 8, 2010).

    Five More True Tales From a Tax Lawyer, Forbes.com (August 30, 2010).

    Received An IRS Notice? 10 Simple Tips, Forbes.com (August 26, 2010).

    Gay or Straight Marriage Matters — For Taxes, Forbes.com (August 17, 2010).

    Ten Things To Know About Fighting An IRS Bill, Forbes.com (August 5, 2010).

    Six Questions About Secret Foreign Bank Accounts, Forbes.com (August 2, 2010).

    Ten Things to Know About Offshore Bank Accounts, Forbes.com (July 26, 2010).

    When Taxpayers Go Fishing For Deductions, Forbes.com (June 24, 2010).

    How to Make Divorce Less Taxing, Forbes.com (June 11, 2010).

    Five Tales From a Tax Lawyer, Forbes.com (June 9, 2010).

    Ten Tips for Amending Your Tax Return, Forbes.com (May 28, 2010).

    10 Things to Know About Taxes on Damages, Forbes.com (April 29, 2010).

    Ten Facts About Tax Expatriation, Forbes.com (March 23, 2010).

    Ten Tax Tips for Stock Options, Forbes.com (March 10, 2010).

    Ten Tax Protestor Claims To Avoid, Forbes.com (February 19, 2010).

    Ten Rules for Deducting Career Education, Forbes.com (February 16, 2010).

    Ten Things to Know About COD Income, Forbes.com (February 16, 2010).

    Ten Things to Know About 1099s, Forbes.com (January 27, 2010).

    Ten Things to Know About 1031 Exchanges, Forbes.com (January 26, 2010).

    Ten Tips for Deducting Your 'Hobby,' Forbes.com (January 8, 2010).

     

     

     

    TAX COLUMNS IN DAILY JOURNAL

     

    Tax on Wrongful Imprisonment Damages Should Be Eliminated, Los Angeles Daily Journal (December 30, 2010), p. 7. Simultaneously published in San Francisco Daily Journal (December 30, 2010), p. 7.

    Prepare to Issue More Forms 1099 Soon, Los Angeles Daily Journal (December 5, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (December 5, 2010), p. 6.

    Why Can't Lawyers Deduct Client Costs?, Los Angeles Daily Journal (October 20, 2010), p. 7. Simultaneously published in San Francisco Daily Journal (October 20, 2010), p. 7.

    Personal Liability for Employment Taxes Can Spoil Your Day, Los Angeles Daily Journal (November 23, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (November 23, 2010), p. 5.

    Why Can't Lawyers Deduct Client Costs?, Los Angeles Daily Journal (October 20, 2010), p. 7. Simultaneously published in San Francisco Daily Journal (October 20, 2010), p. 7.

    Watch Out for Secret Tax Laws, Los Angeles Daily Journal (October 14, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (October 14, 2010), p. 6.

    Legal Fee Tax Rules Every Lawyer Faces, Los Angeles Daily Journal (September 20, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (September 20, 2010), p. 5.

    Who Pays for Unlawful Imprisonment?, by Robert W. Wood and Christopher A. Karachale, Los Angeles Daily Journal (September 9, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (September 9, 2010), p. 6.

    Taxing Decisions in an Uncertain World, Los Angeles Daily Journal (August 31, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (August 31, 2010), p. 5.

    Which Client Costs Are Tax Deductible? Part 2 of 2, Los Angeles Daily Journal (June 24, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (June 24, 2010), p. 5.

    Which Client Costs Are Tax Deductible? Part 1 of 2, Los Angeles Daily Journal (June 23, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (June 23, 2010), p. 5.

    10 Reasons to Worry About Worker Status Disputes, Los Angeles Daily Journal (May 3, 2010), p. 5. Simultaneously published in San Francisco Daily Journal (May 3, 2010), p. 5.

    Taxing Innocent Spouses: 10 Things You Should Know, Los Angeles Daily Journal (April 19, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (April 19, 2010), p. 6.

    Frivolous Tax Claims Will Cost You, Los Angeles Daily Journal (April 2, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (April 2, 2010), p. 6.

    How the Statute of Limitations Impacts Your Taxes, Los Angeles Daily Journal (March 23, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (March 23, 2010), p. 6.

    Beware New Taxes, Los Angeles Daily Journal (March 10, 2010), p. 7. Simultaneously published in San Francisco Daily Journal (March 10, 2010), p. 7.

    Tax Rules to Know When Selling Property, Los Angeles Daily Journal (January 27, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (January 27, 2010), p. 6.

    Avoid the Estate Tax (Or Die Trying)?, Los Angeles Daily Journal (January 12, 2010), p. 6. Simultaneously published in San Francisco Daily Journal (January 12, 2010), p. 6.