Daily Journal

YEARS:

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

2024 TAX COLUMNS IN DAILY JOURNAL

Do Tax Issues Impact Mediations?, Los Angeles Daily Journal (March 18, 2024).

How 1031 Exchanges Work, Including Controversial Drop & Swap Exchanges, Los Angeles Daily Journal (February 27, 2024).

Are Trusts Tax-Saving, Tax-Neutral or Risky?, Los Angeles Daily Journal (January 23, 2024).

2023 TAX COLUMNS IN DAILY JOURNAL

Is Settling Now, Payment in January Constructive Receipt?, Los Angeles Daily Journal (November 21, 2023).

Is This Week’s IRS Extension a Double Mulligan?, Los Angeles Daily Journal (October 20, 2023).

Even Landlord Tenant Settlements Have Tax Issues, Los Angeles Daily Journal (October 9, 2023).

Employee Retention Credits Prompt IRS Audits, Los Angeles Daily Journal (September 27, 2023).

Can You Avoid California Tax Without Moving? Not Anymore, Los Angeles Daily Journal (August 29, 2023).

Taxing Disability Pay and Settlements, Los Angeles Daily Journal (June 12, 2023).

Tax Missteps if You Leave California, Los Angeles Daily Journal (July 21, 2023).

Navigating California Tax Disputes, Los Angeles Daily Journal (June 23, 2023).

Your Debt Was Canceled, But Now You Have Taxable Income, Los Angeles Daily Journal (June 12, 2023).

Sell Stock at a Big Gain But Pay No Tax?, Los Angeles Daily Journal (May 25, 2023).

Taxing Insurance Bad Faith Recoveries, Los Angeles Daily Journal (May 3, 2023).

Good News, You Found Something Valuable. Bad News, IRS Will Tax It, Los Angeles Daily Journal (April 14, 2023).

Wildfire Victims Wait Years for Settlements, Then Face IRS Taxes, Los Angeles Daily Journal (April 4, 2023).

Leave California Taxes, Don’t Worry, Be Happy?, Los Angeles Daily Journal (March 21, 2023).

IRS Extends Deadlines For Taxpayers In California Disaster Areas, Los Angeles Daily Journal (March 8, 2023).

IRS Rules California Middle Class Tax Refunds Are Not Taxable, Los Angeles Daily Journal (February 16, 2023).

“Reasonable cause” avoids IRS penalties, Los Angeles Daily Journal (January 26, 2023).

IRS Targets Structured Fee Tax Deferrals for Plaintiff Lawyers, Los Angeles Daily Journal (January 11, 2023).

2022 TAX COLUMNS IN DAILY JOURNAL

IRS Forms 1099 Are Coming and 1099-NEC Means Extra Taxes, Los Angeles Daily Journal (December 29, 2022).

Should You Get a Tax Opinion Before Filing Taxes or Only if Audited?, Los Angeles Daily Journal (December 14, 2022).

How IRS Taxes Employment Settlements, Los Angeles Daily Journal (November 29, 2022).

Tax Wise, Should You Settle Cases in 2022 or 2023?, Los Angeles Daily Journal (November 17, 2022).

California Gives PG&E & Edison Fire Victims Tax Breaks, Los Angeles Daily Journal (October 31, 2022).

These Three Tax Rules Are Simple, Los Angeles Daily Journal (October 17, 2022).

IRS Form W-9 Requests and Backup Tax Withholding, San Francisco Daily Journal (October 7, 2022).

Skip a Form, IRS Can Audit You Forever, San Francisco Daily Journal (September 26, 2022).

IRS Audit Worries Grow, San Francisco Daily Journal (September 15, 2022).

IRS May Compromise Tax Debts, Even if You’re a Celebrity, San Francisco Daily Journal (August 29, 2022).

Wildfire Settlement Tax Issues Are Tricky, San Francisco Daily Journal (August 18, 2022).

Sexual Harassment Settlements and Confidentiality, San Francisco Daily Journal (August 10, 2022).

Twitter, Elon Musk, $1 Billion Fee and Taxes, Los Angeles Daily Journal (August 8, 2022).

Pay California Tax Even if You Never Set Foot in the Golden State, San Francisco Daily Journal (July 29, 2022).

Live Abroad, File Tax Returns and Pay the IRS at Home, San Francisco Daily Journal (July 21, 2022).

Taxing Confidentiality In Settlements, Another View, San Francisco Daily Journal (July 19, 2022).

Big IRS Penalties Even for Non-Willful Violations?, San Francisco Daily Journal (July 13, 2022).

Handling Employment Settlement Tax Issues, San Francisco Daily Journal (July 7, 2022).

What Lawyers Should Know About IRS Form 1099, San Francisco Daily Journal (July 5, 2022).

Who Says Taxes Aren’t Fun, San Francisco Daily Journal (July 1, 2022).

Can You Exchange Out of California Real Estate Without Paying Taxes?, San Francisco Daily Journal (June 22, 2022).

‘Chrisley Knows Best’ Couple Is Convicted, Tips to Steer Clear, San Francisco Daily Journal (June 17, 2022).

Johnny Depp and Amber Heard Face Taxes Too, San Francisco Daily Journal (June 10, 2022).

‘Pay Me Tomorrow’ May Not Defer Tax on Lawyers, San Francisco Daily Journal (June 7, 2022).

Make Lemonade, Crypto Loss Means IRS Tax Loss, San Francisco Daily Journal (May 25, 2022).

When Is Your Tax Return Filed? 9th Circuit Tax Win Helps, San Francisco Daily Journal (May 24, 2022).

Tax Fire Victims? Unless the Law is Changed, Yes, Los Angeles Daily Journal (May 19, 2022).

Biden Proposes Numerous Tax Increases, San Francisco Daily Journal (May 11, 2022).

Tax Problems Too for Johnny Depp & Amber Heard?, San Francisco Daily Journal (May 10, 2022).

Should Lawyers Fear IRS Forms 1099 for ‘Gross Proceeds’?, San Francisco Daily Journal (May 5, 2022).

Dear IRS, Sorry, I Don’t Have Receipts, San Francisco Daily Journal (May 2, 2022).

You Don’t Pay Income Tax on ‘Gifts’, But Be Careful!, San Francisco Daily Journal (April 22, 2022).

2021 TAX COLUMNS IN DAILY JOURNAL

Yes, Even Celebrities Have To Pay Taxes, San Francisco Daily Journal (December 15, 2021).

Will The IRS Even Know Whether You Received A Form 1099, San Francisco Daily Journal (December 1, 2021).

Taxing Those Controversial Border Legal Settlements, San Francisco Daily Journal (November 26, 2021).

Fines For Vaccine-Mandate Violation: Tax Deductible?, San Francisco Daily Journal (November 22, 2021).

Steer Clear Of Legal Settlement Tax Myths, San Francisco Daily Journal (November 11, 2021).

As IRS Pursues Crypto, Some Tax Theories May Surprise, San Francisco Daily Journal (November 5, 2021).

Tax-Free Physical Sickness or Taxable Emotional Distress?, San Francisco Daily Journal (November 3, 2021).

Another Settlement is Taxed Because of Poor Settlement Agreement, San Francisco Daily Journal (October 21, 2021).

IRS tax on legal settlement agreement? Watch your wording?, San Francisco Daily Journal (October 8, 2021).

California Taxes Can Trip You Up Coming And Going, San Francisco Daily Journal (October 4, 2021).

California Tax Disputes Are Worse Than IRS, San Francisco Daily Journal (September 27, 2021).

Biden’s Retroactive 43.3% Capital Gains Tax Hike Looms, San Francisco Daily Journal (September 17, 2021).

Taxing College Athlete Name, Image And Likeness Deals, San Francisco Daily Journal (September 15, 2021).

Tax on Law Firm Loans? The Strange Case of David Novoselsky, San Francisco Daily Journal (September 1, 2021).

Qualified Settlement Funds Have Become Important Dispute Resolution Vehicles, Los Angeles Daily Journal (August 21, 2021).

Taxing Sexual Abuse and Harassment Settlements, San Francisco Daily Journal (August 18, 2021).

Lasting Tax Lessons From Michael Jackson’s Multiple Legal Battles, San Francisco Daily Journal (August 13, 2021).

Taxing Chef Mario Batali’s Sexual Harassment Settlement, San Francisco Daily Journal (August 4, 2021).

Can IRS Collect Penalties Even Post-Death? You Bet, San Francisco Daily Journal (July 30, 2021).

Are Plan B Passports a Real Donation or a Purchase of Citizenship, San Francisco Daily Journal (July 28, 2021).

Taxing the Kardashians’ Recovery in Recent IP Infringement Lawsuit, San Francisco Daily Journal (July 20, 2021).

How Long Is Your Exposure to an IRS or California Tax Audit?, San Francisco Daily Journal (July 12, 2021).

IRS Says More Cryptocurrency Transactions Are Taxable, San Francisco Daily Journal (June 30, 2021).

You Stole My Pension Money Pay Up, Taxes Too, San Francisco Daily Journal (June 23, 2021).

Much Higher Capital Gain Rates Are Already In Effect, Any Good News?, San Francisco Daily Journal (June 15, 2021).

Litigation Funding Now, Taxes Later, Why Not?, San Francisco Daily Journal (June 2, 2021).

Guidance for navigating legal settlements, legal fees and estimated taxes, San Francisco Daily Journal (March 8, 2021), p. 7.

Independent contractors puzzle over new IRS Form 1099-NEC, San Francisco Daily Journal (February 22, 2021), p. 7.

Tax rules that every lawyer in California should know, San Francisco Daily Journal (February 4, 2021), p. 5.

Capital gains in patent cases: When is a recovery not taxed as ordinary income?, San Francisco Daily Journal (January 26, 2021), p. 5.

Proposition 19 Brings New Rules For Retaining Assessed Value, by Robert W. Wood and Alex Z. Brown, San Francisco Daily Journal (January 15, 2021), p. 5.

The ins and outs of taxing legal malpractice settlements, San Francisco Daily Journal (January 4, 2021), p. 4.

2020 TAX COLUMNS IN DAILY JOURNAL

Year-end Invoices, Payments And Tax Deferral, Oh My! A Guide For Lawyers , San Francisco Daily Journal (December 10, 2020).

If You Receive A Request For An IRS Form W-9, What Should You Say? , San Francisco Daily Journal (November 27, 2020).

When Are Taxes In California Too Much – Even For Rock Stars? , San Francisco Daily Journal (November 13, 2020).

Goldman Sachs Pay Clawbacks Raise Some Thorny Tax Issues , San Francisco Daily Journal (November 4, 2020).

House Bill Would Extend Paycheck Protection Program to Cover 24 Weeks, Los Angeles Daily Journal (June 5, 2020), p. 6.

CARES Act Liberalizes Treatment Of loss Carrybacks, Carryforwards, San Francisco Daily Journal (May 19, 2020).

Stimulus Or Not, Tax Rules You Still Need This Year, San Francisco Daily Journal (May 6, 2020).

COVID-19 Response: Keep Your Employees, Claim Tax Credits, Or Get Forgivable Loans, San Francisco Daily Journal (April 30, 2020).

Incorrect IRS Form 1099? Here’s How Taxpayers Can Push Back, San Francisco Daily Journal (April 8, 2020).

Simple Question On IRS Form 1040? Be Careful, San Francisco Daily Journal (March 6, 2020).

Navigating Taxes In Employment Cases And Other Legal Settlements, San Francisco Daily Journal (February 27, 2020).

Leaving California? Watch Out For An FTB Audit, San Francisco Daily Journal (February 19, 2020).

Remember Penalties Of Perjury When Preparing Your Tax Returns, San Francisco Daily Journal (February 12, 2020).

Tax Tips For A Better 2020, Los Angeles Daily Journal (January 17, 2020).

2019 TAX COLUMNS IN DAILY JOURNAL

Victims of California Wildfires Have Complex Tax Issues to Consider, Los Angeles Daily Journal (July 17, 2019), p. 4. Simultaneously published in San Francisco Daily Journal (July 17, 2019), p. 4.

Settlements and Taxes: 5 IRS Rules to Remember, Daily Journal Verdicts & Settlements (July 5, 2019), p. 4.

Cutting California Taxes Armed With Supreme Court’s Trust Ruling?, Los Angeles Daily Journal (June 28, 2019), p. 7. Simultaneously published in San Francisco Daily Journal (June 28, 2019), p. 7.

Are Damages in Wrongful Life and Wrongful Birth Cases Taxable?, Los Angeles Daily Journal (June 27, 2019), p. 6. Simultaneously published in San Francisco Daily Journal (June 27, 2019), p. 6.

When it Comes to Litigation Funding, Don’t Forget About Tax Implications, Los Angeles Daily Journal (May 29, 2019), p. 5. Simultaneously published in San Francisco Daily Journal (May 29, 2019), p. 5.

Senators Ask IRS to Weigh in on College Admissions Scandal, Los Angeles Daily Journal (April 9, 2019), p. 8. Simultaneously published in San Francisco Daily Journal (April 9, 2019), p. 8.

As April 15 Tax Deadline Looms, Extensions Are Better, Los Angeles Daily Journal (April 8, 2019), p. 6. Simultaneously published in San Francisco Daily Journal (April 8, 2019), p. 6.

New Tax Rules Could Swallow Up Much of the Monsanto Verdict, Los Angeles Daily Journal (April 1, 2019), p. 6. Simultaneously published in San Francisco Daily Journal (April 1, 2019), p. 6.

Protect Your Passport From the IRS, Los Angeles Daily Journal (March 15, 2019), p. 3. Simultaneously published in San Francisco Daily Journal (March 15, 2019), p. 3.

Losing Your Passport to Internal Revenue Service is Now Possible, Los Angeles Daily Journal (March 11, 2019), p. 6. Simultaneously published in San Francisco Daily Journal (March 11, 2019), p. 6.

Selling a Business Triggers Taxes for Owners, Company or Both, Los Angeles Daily Journal (March 5, 2019), p. 8. Simultaneously published in San Francisco Daily Journal (March 5, 2019), p. 8.

Uncle Sam Scores in the NFL’s Settlement With Kaepernick, Too, Los Angeles Daily Journal (February 25, 2019), p. 7. Simultaneously published in San Francisco Daily Journal (February 25, 2019), p. 7.

Court OKs Award To Neutralize Tax Liabilities On Lump-Sum Payment, Los Angeles Daily Journal (February 20, 2019), p. 5. Simultaneously published in San Francisco Daily Journal (February 20, 2019), p. 5.

Will Your Independent Contractors Be Relabeled, And By Whom?, Los Angeles Daily Journal (February 19, 2019), p. 8. Simultaneously published in San Francisco Daily Journal (February 19, 2019), p. 8.

IRS Can Impose a 100 Percent Penalty on Employment Taxes, Los Angeles Daily Journal (January 8, 2019), p. 10. Simultaneously published in San Francisco Daily Journal (January 8, 2019), p. 10.

2018 TAX COLUMNS IN DAILY JOURNAL

Offshore Bank Accounts And FATCA Worries Continue, Los Angeles Daily Journal (July 18, 2018), p. 4. Simultaneously published in San Francisco Daily Journal (July 18, 2018), p. 4.

Will Employee Classification Ruling Just Lead To Even More Lawsuits?, Los Angeles Daily Journal (June 20, 2018), p. 4. Simultaneously published in San Francisco Daily Journal (June 20, 2018), p. 4.

Should You Report Exchanges of Bitcoin?, Los Angeles Daily Journal (April 12, 2018), p. 6. Simultaneously published in San Francisco Daily Journal (April 12, 2018), p. 6.

New Tax Law’s Plaintiff Tax: No Deduction For Legal Fees, Daily Journal Verdicts & Settlements (March 9, 2018), p. 4.

States Are Fighting Tax Reform, Los Angeles Daily Journal (January 9, 2018), p. 6. Simultaneously published in San Francisco Daily Journal (January 9, 2018), p. 6.

Contingency Fee Lawyers Dodge Bullet In Tax Reform, Los Angeles Daily Journal (January 5, 2018), p. 6. Simultaneously published in San Francisco Daily Journal (January 5, 2018), p. 6.

Big Gains Could Mean Big Taxes For New Bitcoin Millionaires, Los Angeles Daily Journal (January 2, 2018), p. 4. Simultaneously published in San Francisco Daily Journal (January 2, 2018), p. 4.

2017 TAX COLUMNS IN DAILY JOURNAL

California’s 13.3 Percent Tax Rate Can Encourage Wanderlust, Los Angeles Daily Journal (September 7, 2017), p. 7. Simultaneously published in San Francisco Daily Journal (September 7, 2017), p. 7.

IRS Software Trolls For Bitcoin Users And Then Matches To Taxes, Los Angeles Daily Journal (August 30, 2017), p. 5. Simultaneously published in San Francisco Daily Journal (August 30, 2017), p. 5.

Trump Tax Cut Cheat Sheet, Los Angeles Daily Journal (August 25, 2017), p. 7. Simultaneously published in San Francisco Daily Journal (August 25, 2017), p. 7.

Do You Even Know What A Write-Off Is?, Daily Journal Verdicts & Settlements (August 18, 2017), p. 4.

Mayweather Got His Tax Lien Released, But Will You?, Los Angeles Daily Journal (August 17, 2017), p. 5. Simultaneously published in San Francisco Daily Journal (August 17, 2017), p. 5.

How Not To Deal With IRS? Just Ask DMX, Daily Journal Verdicts & Settlements (August 11, 2017), p. 4.

More Criminal Payroll Cases Coming, Los Angeles Daily Journal (August 7, 2017), p. 6. Simultaneously published in San Francisco Daily Journal (August 7, 2017), p. 6.

Payroll Companies Ensure Taxes Are Paid… Unless They Don’t, Los Angeles Daily Journal (August 3, 2017), p. 5. Simultaneously published in San Francisco Daily Journal (August 3, 2017), p. 5.

Joint Tax Returns May Land You And Your Spouse In The Joint, Los Angeles Daily Journal (July 28, 2017), p. 6. Simultaneously published in San Francisco Daily Journal (July 28, 2017), p. 6.

Disability Pay Can Be Tax Free, But In Many Cases It Is Not, Los Angeles Daily Journal (July 25, 2017), p. 8. Simultaneously published in San Francisco Daily Journal (July 25, 2017), p. 8.

It’s Great When Debt Is Forgiven, But Don’t Forget About Taxes, Los Angeles Daily Journal (July 21, 2017), p. 7. Simultaneously published in San Francisco Daily Journal (July 21, 2017), p. 7.

Mayweather. McGregor. And the IRS, Los Angeles Daily Journal (July 17, 2017), p. 8. Simultaneously published in San Francisco Daily Journal (July 17, 2017), p. 8.

When Audits Become Criminal Investigations, Los Angeles Daily Journal (July 14, 2017), p. 9. Simultaneously published in San Francisco Daily Journal (July 14, 2017), p. 9.

Ransom Silver Lining? It’s A Tax Deduction, Daily Journal Verdicts & Settlements (June 30, 2017), p. 4.

When Disputing A Tax Bill, Should You Go Ahead And Pay?, Los Angeles Daily Journal (June 28, 2017), p. 4. Simultaneously published in San Francisco Daily Journal (June 28, 2017), p. 4.

What IRS Calls ‘Willful’ Depends On All The Facts, Daily Journal Verdicts & Settlements (June 21, 2017), p. 8.

Tax Tips For You! Minding ‘Trust Fund Money’, Los Angeles Daily Journal (June 14, 2017), p. 6. Simultaneously published in San Francisco Daily Journal (June 14, 2017), p. 6.

Tax Evasion And Religion, Los Angeles Daily Journal (June 12, 2017), p. 6. Simultaneously published in San Francisco Daily Journal (June 12, 2017), p. 6.

Should Lawyers Keep 2 Sets Of Books? Probably Not, Los Angeles Daily Journal (June 5, 2017), p. 6. Simultaneously published in San Francisco Daily Journal (June 5, 2017), p. 6.

Government Settlement Write-Offs May Be In Jeopardy, Daily Journal Verdicts & Settlements (June 2, 2017), p. 4.

Lawyers, Clients Dance The ‘Taxes Two-Step’, Los Angeles Daily Journal (May 26, 2017), p. 4. Simultaneously published in San Francisco Daily Journal (May 26, 2017), p. 4.

Can You Get Tax Advice On Contingency?, Daily Journal Verdicts & Settlements (May 19, 2017), p. 4.

Private Collection Agencies Now Work For The IRS, Daily Journal Verdicts & Settlements (May 12, 2017), p. 8.

Haven’t Filed Your Taxes Yet?, Los Angeles Daily Journal (April 17, 2017), p. 4. Simultaneously published in San Francisco Daily Journal (April 17, 2017), p. 4.

What If You Must Return Pay, Like Wells Fargo?, Los Angeles Daily Journal (April 13, 2017), p. 4. Simultaneously published in San Francisco Daily Journal (April 13, 2017), p. 4.

Trump’s Pay Donation Shows Common Tax Problem, Los Angeles Daily Journal (April 6, 2017), p. 7. Simultaneously published in San Francisco Daily Journal (April 6, 2017), p. 7.

With IRS, Better To Ask For Permission Or Forgiveness?, Los Angeles Daily Journal (April 3, 2017), p. 4. Simultaneously published in San Francisco Daily Journal (April 3, 2017), p. 4.

You Just Filed Your Taxes With A Big Mistake, Now What?, Los Angeles Daily Journal (March 30, 2017), p. 8. Simultaneously published in San Francisco Daily Journal (March 30, 2017), p. 8.

IRS Expands Fast Track Settlement Nationwide For More Taxpayers, by Robert W. Wood and Scott B. Weese, Los Angeles Daily Journal (March 23, 2017), p. 9. Simultaneously published in San Francisco Daily Journal (March 23, 2017), p. 9.

To Disclose Or Not To Disclose On Your Tax Return, Daily Journal Verdicts & Settlements (March 17, 2017), p. 4.

How To Steer Clear Of Both State And Federal Tax Audits, Los Angeles Daily Journal (March 16, 2017), p. 7. Simultaneously published in San Francisco Daily Journal (March 16, 2017), p. 7.

IRS Has Special Agents, Too, Los Angeles Daily Journal (March 13, 2017), p. 2. Simultaneously published in San Francisco Daily Journal (March 13, 2017), p. 2.

Don’t Inflate Deductions, Even When IRS Audits Are Down, Los Angeles Daily Journal (March 9, 2017), p. 8. Simultaneously published in San Francisco Daily Journal (March 9, 2017), p. 8.

If You Decide To Part Ways With The US, It’s Going To Cost You, Los Angeles Daily Journal (March 6, 2017), p. 5. Simultaneously published in San Francisco Daily Journal (March 6, 2017), p. 5.

Trump, California At Odds On Estate Tax, Los Angeles Daily Journal (March 2, 2017), p. 5. Simultaneously published in San Francisco Daily Journal (March 2, 2017), p. 5.

Practical Tips To Know About Form 1099s During Tax Time, Los Angeles Daily Journal (March 1, 2017), p. 4. Simultaneously published in San Francisco Daily Journal (March 1, 2017), p. 4.

Is Your Tax Audit Risk 3 Years, 6 Years, Or Even More?, Daily Journal Verdicts & Settlements (February 24, 2017), p. 4.

10 Ways To Keep The IRS From Taking Away Your Passport, Los Angeles Daily Journal (February 15, 2017), p. 6. Simultaneously published in San Francisco Daily Journal (February 15, 2017), p. 6.

Amid Trump Ban, IRS Moves To Revoke Passports For Tax Debt, Los Angeles Daily Journal (February 8, 2017), p. 5. Simultaneously published in San Francisco Daily Journal (February 8, 2017), p. 5.

Pro Tip For Lawyers, Young And Old: The Prompt Response, Los Angeles Daily Journal (January 3, 2017), p. 9. Simultaneously published in San Francisco Daily Journal (January 3, 2017), p. 9.

2016 TAX COLUMNS IN DAILY JOURNAL

If Google Eats Dutch Sandwiches, Can You?, Los Angeles Daily Journal (December 28, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (December 28, 2016), p. 4.

Travel Sites Won Big In Tax Fight, Los Angeles Daily Journal (December 23, 2016), p. 1. Simultaneously published in San Francisco Daily Journal (December 23, 2016), p. 1.

At Year End, the IRS Polices Constructive Receipt, Los Angeles Daily Journal (December 15, 2016), p. 5. Simultaneously published in San Francisco Daily Journal (December 15, 2016), p. 5.

War On Alternative Currencies Heating Up, by Dashiell C. Shapiro and Robert W. Wood, Los Angeles Daily Journal (December 6, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (December 6, 2016), p. 8.

If The ‘Cadillac Tax’ Falls, Entire Health Care Law Could Be Next, Los Angeles Daily Journal (November 29, 2016), p. 3. Simultaneously published in San Francisco Daily Journal (November 29, 2016), p. 3.

Will Trump Pay Taxes If He Refuses Salary?, Los Angeles Daily Journal (November 22, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (November 22, 2016), p. 7.

Trump To The Internal Revenue Code: ‘You’re Fired!’, Los Angeles Daily Journal (November 15, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (November 15, 2016), p. 7.

Clinton’s Proposed Estate Tax Hike Is A Bit Hard To Swallow, Los Angeles Daily Journal (November 7, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (November 7, 2016), p. 7.

Trump’s Tax Opinion Saved Him Around $916 Million, Los Angeles Daily Journal (November 3, 2016), p. 2. Simultaneously published in San Francisco Daily Journal (November 3, 2016), p. 2.

Beware Foreign Account Reporting Changes, Los Angeles Daily Journal (October 28, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (October 28, 2016), p. 4.

Surprising Nuances To California Tax Disputes, Los Angeles Daily Journal (October 21, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (October 21, 2016), p. 4.

California’s Scary Tax Limitations Period, Los Angeles Daily Journal (October 19, 2016), p. 3. Simultaneously published in San Francisco Daily Journal (October 19, 2016), p. 3.

On The Hook For Someone Else’s Taxes?, Los Angeles Daily Journal (October 14, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (October 14, 2016), p. 10.

Trump’s NOL Lasts 20 Years, But Audits Last 3?, Los Angeles Daily Journal (October 7, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (October 7, 2016), p. 4.

Angelina, Brad And Johnny Walk Into The Internal Revenue Service…, Los Angeles Daily Journal (September 29, 2016), p. 9. Simultaneously published in San Francisco Daily Journal (September 29, 2016), p. 9.

Johnny Depp, Tax Lawyer, Los Angeles Daily Journal (September 23, 2016), p. 2. Simultaneously published in San Francisco Daily Journal (September 23, 2016), p. 2.

IRS Time Limits And Donald Trump’s Returns, Los Angeles Daily Journal (September 16, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (September 16, 2016), p. 10.

IRS Offers Up A Reason To Remain Unmarried?, Los Angeles Daily Journal (August 24, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (August 24, 2016), p. 4.

Olympic Athletes Must Pay Taxes, But Should They?, Los Angeles Daily Journal (August 19, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (August 19, 2016), p. 10.

Trump Taxes: White Whale Or Da Vinci Code?, Los Angeles Daily Journal (August 16, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (August 16, 2016), p. 8.

Facebook Ignores IRS, But You Shouldn’t, Los Angeles Daily Journal (August 12, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (August 12, 2016), p. 4.

When Can You Tell The IRS A Hobby Is Really A ‘Business’?, Los Angeles Daily Journal (August 5, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (August 5, 2016), p. 10.

Up Next: The ‘Careless, Not Criminal’ Defense, Los Angeles Daily Journal (July 29, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (July 29, 2016), p. 4.

Establishing Attorney-Client Privilege With Your Accountant, Los Angeles Daily Journal (July 26, 2016), p. 6. Simultaneously published in San Francisco Daily Journal (July 26, 2016), p. 6.

Is Your Insurance Bad Faith Recovery Taxable? It Depends, Los Angeles Daily Journal (July 15, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (July 15, 2016), p. 10.

Fancy Footwork Won’t Shake Taxes In UFC Sale, Los Angeles Daily Journal (July 14, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (July 14, 2016), p. 7.

Be Careful Out There When It Comes To Offshore Accounts, Los Angeles Daily Journal (July 8, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (July 8, 2016), p. 10.

Leaving California? Be Sure To Mind Your Taxes, Los Angeles Daily Journal (July 1, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (July 1, 2016), p. 10.

With Taxes, Don’t Rely On Messi Defenses, Los Angeles Daily Journal (June 24, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (June 24, 2016), p. 10.

Transgender Discrimination, Video Games And The Gig Economy, by Robert W. Wood and Scott B. Weese, Los Angeles Daily Journal (June 21, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (June 21, 2016), p. 8.

Can You Take The Fifth When The IRS Knocks?, Los Angeles Daily Journal (June 8, 2016), p. 5. Simultaneously published in San Francisco Daily Journal (June 8, 2016), p. 5.

A Tax Hypo, Funded By Silicon Valley, Los Angeles Daily Journal (May 31, 2016), p. 9. Simultaneously published in San Francisco Daily Journal (May 31, 2016), p. 9.

Can You Deduct Your Law School Tuition?, Los Angeles Daily Journal (May 25, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (May 25, 2016), p. 7.

Are Your Work Threads Tax Deductible?, Los Angeles Daily Journal (May 10, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (May 10, 2016), p. 7.

BP And Tax Deductible Damages, Los Angeles Daily Journal (April 22, 2016), p. 6. Simultaneously published in San Francisco Daily Journal (April 22, 2016), p. 6.

The Odds You’ll Be Audited This Year, Los Angeles Daily Journal (April 15, 2016), p. 1. Simultaneously published in San Francisco Daily Journal (April 15, 2016), p. 1.

What You Should Know When You Get A Letter From The IRS, Los Angeles Daily Journal (March 16, 2016), p. 5. Simultaneously published in San Francisco Daily Journal (March 16, 2016), p. 5.

Kanye West’s Tax-Free $1 Billion From Mark Zuckerberg, Los Angeles Daily Journal (March 4, 2016), p. 6. Simultaneously published in San Francisco Daily Journal (March 4, 2016), p. 6.

Ever-Increasing Legal Fees Are Deductible, Right?, Los Angeles Daily Journal (February 25, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (February 25, 2016), p. 8.

Did You Discuss Tax Indemnity In Settlement Talks?, Los Angeles Daily Journal (February 1, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (February 1, 2016), p. 4.

A Lawyer’s Guide To Navigating 1099s, Los Angeles Daily Journal (January 27, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (January 27, 2016), p. 4.

Is Your Healthy Resolution Tax Deductible?, Los Angeles Daily Journal (January 7, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (January 7, 2016), p. 7.

2015 TAX COLUMNS IN DAILY JOURNAL

The PATH Act: What Tax Lawyers Need To Know, Los Angeles Daily Journal (December 30, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (December 30, 2015), p. 6.

Finally, Wrongful Conviction Damages Are Tax Free, Los Angeles Daily Journal (December 24, 2015), p. 1. Simultaneously published in San Francisco Daily Journal (December 24, 2015), p. 1.

IRS Now Has The Power To Revoke Your Passport, Los Angeles Daily Journal (December 9, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (December 9, 2015), p. 6.

Living Abroad, Paying Taxes In The USA, Los Angeles Daily Journal (November 27, 2015), p. 5. Simultaneously published in San Francisco Daily Journal (November 27, 2015), p. 5.

Airbnb’s Impact On Your Taxes Depends On How You Use It, Los Angeles Daily Journal (November 23, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (November 23, 2015), p. 6.

Beware ‘Taking The Fifth’ On Your Returns This Year, by Robert W. Wood and Scott B. Weese, Los Angeles Daily Journal (November 17, 2015), p. 7. Simultaneously published in San Francisco Daily Journal (November 17, 2015), p. 7.

IRS Audits Are At An 11-Year Low, Los Angeles Daily Journal (November 11, 2015), p. 8. Simultaneously published in San Francisco Daily Journal (November 11, 2015), p. 8.

Investing In ‘China Plus One’ Economies, by Robert W. Wood and Huy C. Luu, Los Angeles Daily Journal (November 5, 2015), p. 7. Simultaneously published in San Francisco Daily Journal (November 5, 2015), p. 7.

If You Follow The IRS’s Instructions You’re Good, Right?, Los Angeles Daily Journal (October 28, 2015), p. 5. Simultaneously published in San Francisco Daily Journal (October 28, 2015), p. 5.

No Tax Guidance For You, Yahoo, Los Angeles Daily Journal (September 11, 2015), p. 7. Simultaneously published in San Francisco Daily Journal (September 11, 2015), p. 7.

Does Your Bar License Make You Californian?, Los Angeles Daily Journal (August 14, 2015), p. 1. Simultaneously published in San Francisco Daily Journal (August 14, 2015), p. 1.

Beware Joint Accounts and Taxes, Especially Abroad, Los Angeles Daily Journal (July 30, 2015), p. 7. Simultaneously published in San Francisco Daily Journal (July 30, 2015), p. 7.

Do Defendant Employers Withhold Taxes On Settlements?, Los Angeles Daily Journal (July 20, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (July 20, 2015), p. 6.

Big Loss For Marijuana In Ruling On Taxes, Los Angeles Daily Journal (July 15, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (July 15, 2015), p. 6.

Uber Fallout May Come In Several Forms, Los Angeles Daily Journal (June 22, 2015), p. 4. Simultaneously published in San Francisco Daily Journal (June 22, 2015), p. 4.

FedEx Case Puts Package Delivery In ‘Seismic’ Situation, Los Angeles Daily Journal (June 18, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (June 18, 2015), p. 6.

Sometimes, Law Partners Are Actually On The Payroll, Los Angeles Daily Journal (April 27, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (April 27, 2015), p. 6.

IRS Will Tax Egg Donations, But Not Other Procedures, Los Angeles Daily Journal (May 19, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (May 19, 2015), p. 6.

What You Should Know About Fighting A Bill From The IRS, Los Angeles Daily Journal (April 23, 2015), p. 7. Simultaneously published in San Francisco Daily Journal (April 23, 2015), p. 7.

Obama Should Reconsider A Few Tax Hike Proposals, Los Angeles Daily Journal (March 5, 2015), p. 8. Simultaneously published in San Francisco Daily Journal (March 5, 2015), p. 8.

Rodman’s Groin Shot Echoes Through Tax Law, Los Angeles Daily Journal (February 26, 2015), p. 7. Simultaneously published in San Francisco Daily Journal (February 26, 2015), p. 7.

There Are No ‘Safe Words’ If You Mess Up Your Taxes, Los Angeles Daily Journal (February 19, 2015), p. 8. Simultaneously published in San Francisco Daily Journal (February 19, 2015), p. 8.

Who, Me? Law Firm Partners, Profits and Payroll Taxes, Los Angeles Daily Journal (January 29, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (January 29, 2015), p. 6.

Are You Willful Or Ignorant About Your Taxes? It Matters, Los Angeles Daily Journal (January 12, 2015), p. 6. Simultaneously published in San Francisco Daily Journal (January 12, 2015), p. 6.

2014 TAX COLUMNS IN DAILY JOURNAL

20 Reasons We Need A New Tax Code, If You Need That Many, Los Angeles Daily Journal (December 24, 2014), p. 5. Simultaneously published in San Francisco Daily Journal (December 24, 2014), p. 5.

You’ve Won The Case, Your Client Will Recover, So Now What?, Los Angeles Daily Journal (November 21, 2014), p. 9. Simultaneously published in San Francisco Daily Journal (November 21, 2014), p. 9.

At 48th, Is California Still Golden?, Los Angeles Daily Journal (November 3, 2014), p. 7. Simultaneously published in San Francisco Daily Journal (November 3, 2014), p. 7.

Tax System Should Be Fair — And Perceived As Fair, Los Angeles Daily Journal (October 20, 2014), p. 6. Simultaneously published in San Francisco Daily Journal (October 20, 2014), p. 6.

Fresh Produce And Tax Law At Your Local Farmers’ Market, Los Angeles Daily Journal (September 17, 2014), p. 5. Simultaneously published in San Francisco Daily Journal (September 17, 2014), p. 5.

Inversions May Be Trending Now, But They’re Not New, Los Angeles Daily Journal (August 14, 2014), p. 5. Simultaneously published in San Francisco Daily Journal (August 14, 2014), p. 5.

‘Getting Screwed By The IRS’ Isn’t Just An Expression, Los Angeles Daily Journal (August 6, 2014), p. 4. Simultaneously published in San Francisco Daily Journal (August 6, 2014), p. 4.

Seinfeld, Tax Lessons, Yada, Yada, Yada, Los Angeles Daily Journal (July 10, 2014), p. 5. Simultaneously published in San Francisco Daily Journal (July 10, 2014), p. 5.

Taxpayer Rights And Selective Disclosure, Los Angeles Daily Journal (June 27, 2014), p. 8. Simultaneously published in San Francisco Daily Journal (June 27, 2014), p. 8.

How, When To Address Taxes In Mediation, Los Angeles Daily Journal (June 6, 2014), p. 6. Simultaneously published in San Francisco Daily Journal (June 6, 2014), p. 6.

Expatriation On A Record Pace This Year, Los Angeles Daily Journal (May 19, 2014), p. 6. Simultaneously published in San Francisco Daily Journal (May 19, 2014), p. 6.

Take-Home Pay Is Bigger In Texas, Too, Los Angeles Daily Journal (May 14, 2014), p. 6. Simultaneously published in San Francisco Daily Journal (May 14, 2014), p. 6.

Get Ready To Report Your Bitcoins To IRS, Los Angeles Daily Journal (April 15, 2014), p. 6. Simultaneously published in San Francisco Daily Journal (April 15, 2014), p. 6.

Facts Matter In Rideshare Cases, Los Angeles Daily Journal (March 18, 2014), p. 4. Simultaneously published in San Francisco Daily Journal (March 18, 2014), p. 4.

Double Irish Dutch Sandwich On The Menu, For Now, Los Angeles Daily Journal (February 18, 2014), p. 7. Simultaneously published in San Francisco Daily Journal (February 18, 2014), p. 7.

‘Kaepernicking’ All The Way To The Bank, Los Angeles Daily Journal (January 30, 2014), p. 5. Simultaneously published in San Francisco Daily Journal (January 30, 2014), p. 5.

What Every Lawyer Should Know About FATCA, Los Angeles Daily Journal (January 2, 2014), p. 6. Simultaneously published in San Francisco Daily Journal (January 2, 2014), p. 6.

2013 TAX COLUMNS IN DAILY JOURNAL

What Lawyers Should Know About Structured Settlements, Los Angeles Daily Journal (December 27, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (December 27, 2013), p. 7.

What Lawyers Should Know About Structured Legal Fees, Los Angeles Daily Journal (December 26, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (December 26, 2013), p. 6.

What Do You Say When The IRS Asks For Electronic Records?, Los Angeles Daily Journal (November 29, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (November 29, 2013), p. 7.

Loans Aren’t Taxable Income, But What Exactly Is A Loan?, Los Angeles Daily Journal (November 26, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (November 26, 2013), p. 6.

Year-end Tax Planning May Be Tough, But It Will Pay Dividends, Los Angeles Daily Journal (November 7, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (November 7, 2013), p. 6.

Can You Pay Your Lawyer in Bitcoins?, Los Angeles Daily Journal (October 29, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (October 29, 2013), p. 5.

Gov. Brown Signed a Retroactive Tax…Cut?, Los Angeles Daily Journal (October 15, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (October 15, 2013), p. 5.

Justices to Decide Severance Tax Treatment, Los Angeles Daily Journal (October 9, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (October 9, 2013), p. 6.

Beware Consequences of Admission in SEC Settlements, Los Angeles Daily Journal (October 3, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (October 3, 2013), p. 6.

New Battleground in Contractor vs. Employee Dispute, Los Angeles Daily Journal (September 24, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (September 24, 2013), p. 6.

MJ’s Estate Case A Thriller, Los Angeles Daily Journal (September 17, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (September 17, 2013), p. 5.

Weiner, Taxes And The State Of California, Los Angeles Daily Journal (September 9, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (September 9, 2013), p. 6.

Breaking Down the IRS’s New Marriage Position, Los Angeles Daily Journal (September 3, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (September 3, 2013), p. 7.

Tax Opinion Just Might Make Or Break The Case, Los Angeles Daily Journal (August 30, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (August 30, 2013), p. 6.

Latest IRS Targeting Scandal May Hit Lawyers, Los Angeles Daily Journal (August 26, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (August 26, 2013), p. 5.

Private Equity Firms May Need To Ratchet Up ‘Passiveness’, Los Angeles Daily Journal (August 20, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (August 20, 2013), p. 5.

Corporations, Elections And Buy-Sells, Oh My, Los Angeles Daily Journal (August 12, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (August 12, 2013), p. 5.

IRS Still Hunting For Misclassified Workers, Los Angeles Daily Journal (August 8, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (August 8, 2013), p. 6.

Will Firms Have To Buy Insurance For Summer Associates?, Los Angeles Daily Journal (July 30, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (July 30, 2013), p. 6.

IRS: Collecting Taxes 30 Years After The Fact, Los Angeles Daily Journal (July 26, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (July 26, 2013), p. 6.

Lawyers Going Pro Se Against The IRS Have Fools For Clients, Los Angeles Daily Journal (July 5, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (July 5, 2013), p. 6.

‘Wide Latitude’ For What Can Be Deducted As A Medical Expense, Los Angeles Daily Journal (June 26, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (June 26, 2013), p. 5.

Courts Disagree When It Comes To Tolling Tax Statute, by Robert W. Wood and Dashiell C. Shapiro, Los Angeles Daily Journal (June 20, 2013), p. 4. Simultaneously published in San Francisco Daily Journal (June 20, 2013), p. 4.

Litigation Funding Increasingly Popular, But What About Taxes?, Los Angeles Daily Journal (June 11, 2013), p. 4. Simultaneously published in San Francisco Daily Journal (June 11, 2013), p. 4.

Lawyers Need To Know Proposition 13, Los Angeles Daily Journal (May 30, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (May 30, 2013), p. 6.

You Can Unwind The Deal, But Not Necessarily The Taxes, Los Angeles Daily Journal (May 17, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (May 17, 2013), p. 6.

Powerball Lands In California, So What Happens If You Win?, Los Angeles Daily Journal (May 10, 2013), p. 4. Simultaneously published in San Francisco Daily Journal (May 10, 2013), p. 4.

IRS Serves Summons on Wells Fargo, Los Angeles Daily Journal (May 2, 2013), p. 4. Simultaneously published in San Francisco Daily Journal (May 2, 2013), p. 4.

Internet Sales Tax Held Constitutional, Los Angeles Daily Journal (April 15, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (April 15, 2013), p. 7.

Offshore Account Leak Of ‘Epic Proportions’, Los Angeles Daily Journal (April 12, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (April 12, 2013), p. 6.

Tax Avoidance Dos And Don’ts (Mostly Don’ts), Los Angeles Daily Journal (April 10, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (April 10, 2013), p. 6.

Who Pays What, Who Doesn’t Pay, And How Do You Fit In?, Los Angeles Daily Journal (March 27, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (March 27, 2013), p. 5.

Lawyers Beware Home Office Deductions, Los Angeles Daily Journal (March 25, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (March 25, 2013), p. 5.

Lawyers, Whether They Know It Or Not, Need Tax Experts, Los Angeles Daily Journal (March 21, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (March 21, 2013), p. 6.

When Doing Business In Canada, Taxes Matter, Los Angeles Daily Journal (March 18, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (March 18, 2013), p. 7.

IRS Expands Independent Contractor Amnesty Program, Los Angeles Daily Journal (March 11, 2013), p. 5. Simultaneously published in San Francisco Daily Journal (March 11, 2013), p. 5.

What Every Lawyer Should Know About Section 409A, Los Angeles Daily Journal (March 5, 2013), p. 8. Simultaneously published in San Francisco Daily Journal (March 5, 2013), p. 8.

Keep Track Of Your Purchases, Lawyers, Los Angeles Daily Journal (February 25, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (February 25, 2013), p. 7.

9th Circuit Lawyers Get Better Tax Breaks, Los Angeles Daily Journal (February 8, 2013), p. 8. Simultaneously published in San Francisco Daily Journal (February 8, 2013), p. 8.

Credit Cards, Law Firms And The IRS, Los Angeles Daily Journal (February 4, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (February 4, 2013), p. 7.

Subpoena For Tax Documents Enforced Despite Protections, Los Angeles Daily Journal (January 22, 2013), p. 4. Simultaneously published in San Francisco Daily Journal (January 22, 2013), p. 4.

Ensure Your Tax Return Does Not Stick Out Of The Pile, Los Angeles Daily Journal (January 11, 2013), p. 6. Simultaneously published in San Francisco Daily Journal (January 11, 2013), p. 6.

How To Avoid Being Audited, Los Angeles Daily Journal (January 9, 2013), p. 7. Simultaneously published in San Francisco Daily Journal (January 9, 2013), p. 7.

2012 TAX COLUMNS IN DAILY JOURNAL

Looking For Year-End Tax Deductions? Pay Your Lawyer, Los Angeles Daily Journal (December 18, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (December 18, 2012), p. 6.

There’s Still Time To Make Your Year-End Deductible Gifts To Charity, Los Angeles Daily Journal (December 12, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (December 12, 2012), p. 6.

Agencies To Scrutinize Worker Classification, Los Angeles Daily Journal (December 3, 2012), p. 9. Simultaneously published in San Francisco Daily Journal (December 3, 2012), p. 9.

Expect More Prosecutions For Offshore Accounts, Los Angeles Daily Journal (November 29, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (November 29, 2012), p. 7.

Saying Sayonara To California, For Tax Purposes, Los Angeles Daily Journal (November 26, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (November 26, 2012), p. 6.

Superstorm Sandy and Other Losses You Cannot Deduct, Los Angeles Daily Journal (November 21, 2012), p. 4. Simultaneously published in San Francisco Daily Journal (November 21, 2012), p. 4.

Year-End Tax Tips, Los Angeles Daily Journal (November 15, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (November 15, 2012), p. 7.

Like Lucas, Sell Out This Year?, Los Angeles Daily Journal (November 8, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (November 8, 2012), p. 7.

Why Attorney-Client Privilege With Your Accountant Matters, Los Angeles Daily Journal (November 6, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (November 6, 2012), p. 7.

Native American Tribes and Taxation, Los Angeles Daily Journal (November 2, 2012), p. 5. Simultaneously published in San Francisco Daily Journal (November 2, 2012), p. 5.

‘Goodwill’ Ownership Has Tax Implications, Los Angeles Daily Journal (November 1, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (November 1, 2012), p. 7.

Not Every Tax Bill Has To Be Paid, Los Angeles Daily Journal (October 17, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (October 17, 2012), p. 6.

What Lawyers Need To Know About Sales And Use Tax, Los Angeles Daily Journal (October 15, 2012), p. 8. Simultaneously published in San Francisco Daily Journal (October 15, 2012), p. 8.

Straighten Your Tax Posture, Los Angeles Daily Journal (October 10, 2012), p. 5. Simultaneously published in San Francisco Daily Journal (October 10, 2012), p. 5.

Five Simple Tax Rules For Lawyers (and Everyone Else), Los Angeles Daily Journal (September 27, 2012), p. 8. Simultaneously published in San Francisco Daily Journal (September 27, 2012), p. 8.

Lawyers Today More Likely to ‘Meet’ Criminal Division of the IRS, Los Angeles Daily Journal (September 18, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (September 18, 2012), p. 6.

Patent Suit Recovery: Ordinary or Capital?, Los Angeles Daily Journal (September 7, 2012), p. 1. Simultaneously published in San Francisco Daily Journal (September 7, 2012), p. 1.

Everything You Ever Wanted to Know About Fighting the IRS, Los Angeles Daily Journal (August 8, 2012), p. 5. Simultaneously published in San Francisco Daily Journal (August 8, 2012), p. 5.

Divorce: The Most Tax-Free Part of Marriage, Los Angeles Daily Journal (August 1, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (August 1, 2012), p. 6.

Five More Tax Rules to Know for Divorce, Los Angeles Daily Journal (July 6, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (July 6, 2012), p. 6.

Important Tax Rules to Know for Divorce, Los Angeles Daily Journal (July 5, 2012), p. 6. Simultaneously published in San Francisco Daily Journal (July 5, 2012), p. 6.

Supreme Court Holds IRS Must Audit Within Three Years, Los Angeles Daily Journal (May 6, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (May 6, 2012), p. 7.

Top Five Tax Problems for Lawyers, Los Angeles Daily Journal (April 24, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (April 24, 2012), p. 7.

Disclose, Disclose, Disclose: Last Minute Tax Tips, Los Angeles Daily Journal (April 9, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (April 9, 2012), p. 7.

Tax Deductions You Might Overlook, Los Angeles Daily Journal (March 27, 2012), p. 7. Simultaneously published in San Francisco Daily Journal (March 27, 2012), p. 7.

How to Sidestep or Survive Increasing IRS Audits, Los Angeles Daily Journal (March 9, 2012), p. 8. Simultaneously published in San Francisco Daily Journal (March 9, 2012), p. 8.

Always Sweat the Small Stuff With Independent Contractors, Los Angeles Daily Journal (February 27, 2012), p. 10. Simultaneously published in San Francisco Daily Journal (February 27, 2012), p. 10.

Avoid Headaches When Negotiating Buy-Sell Agreements, Los Angeles Daily Journal (February 21, 2012), p. 5. Simultaneously published in San Francisco Daily Journal (February 21, 2012), p. 5.

At Tax Time, Remember To Consider Audit Risk, Vol. 125, No. 29, Los Angeles Daily Journal (February 13, 2012), p. 8. Simultaneously published in San Francisco Daily Journal (February 13, 2012), p. 8.

Tax Deferral Options For Plaintiffs’ Attorneys, Los Angeles Daily Journal (February 2, 2012), p. 5. Simultaneously published in San Francisco Daily Journal (February 2, 2012), p. 5.

IRS Income Reporting: It’s 1099 Time Again, Los Angeles Daily Journal (January 11, 2012), p. 5. Simultaneously published in San Francisco Daily Journal (January 11, 2012), p. 5.

2011 TAX COLUMNS IN DAILY JOURNAL

What To Do About Year-End Tax Uncertainty, Los Angeles Daily Journal (December 23, 2011), p. 5. Simultaneously published in San Francisco Daily Journal (December 23, 2011), p. 5.

What To Do Before The Return Of The Amazon Tax, Los Angeles Daily Journal (December 12, 2011), p. 5. Simultaneously published in San Francisco Daily Journal (December 12, 2011), p. 5.

New Fines For Misclassifying Independent Contractors, Los Angeles Daily Journal (December 5, 2011), p. 5. Simultaneously published in San Francisco Daily Journal (December 5, 2011), p. 5.

Got Amnesty? New IRS Deal Converts Independent Contractors, Los Angeles Daily Journal (October 24, 2011), p. 5. Simultaneously published in San Francisco Daily Journal (October 24, 2011), p. 5.

Seven Key Tax Rules About Legal Fees, Los Angeles Daily Journal (October 13, 2011), p. 5. Simultaneously published in San Francisco Daily Journal (October 13, 2011), p. 5.

Lawyers and IRS Form 1099: Better to Give Than Receive?, Los Angeles Daily Journal (September 9, 2011), p. 5. Simultaneously published in San Francisco Daily Journal (September 9, 2011), p. 5.

Revenue Service Cracks Down on Independent Contractor Misclassification, Los Angeles Daily Journal (August 30, 2011), p. 5. Simultaneously published in San Francisco Daily Journal (August 30, 2011), p. 5.

Is The Revenue Service Targeting Lawyers?, Los Angeles Daily Journal (August 19, 2011), p. 1. Simultaneously published in San Francisco Daily Journal (August 19, 2011), p. 1.

Taxes Up The Amazon?, Los Angeles Daily Journal (August 4, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (August 4, 2011), p. 6.

Internal Revenue Service Doubles Three-Year Tax Rule, Vol. 124, No. 116, Los Angeles Daily Journal (June 16, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (June 16, 2011), p. 6.

Even Internal Revenue Code Section 1031 Exchanges Have Tax Traps, Los Angeles Daily Journal (April 15, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (April 15, 2011), p. 6.

Sometimes, Tax Receipts Are Optional, Los Angeles Daily Journal (April 12, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (April 12, 2011), p. 6.

Hold the Mayo: Even More Deference to Internal Revenue Service Regulations, Los Angeles Daily Journal (February 14, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (February 14, 2011), p. 6.

When Overseas Income Is Tax Free, Los Angeles Daily Journal (February 7, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (February 7, 2011), p. 6.

Avoid ‘Tax Shelter’ Taint, Los Angeles Daily Journal (February 1, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (February 1, 2011), p. 6.

Secure a Conservation Easement Now!, Los Angeles Daily Journal (January 26, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (January 26, 2011), p. 6.

Beware High Income Audits by the Internal Revenue Service, Los Angeles Daily Journal (January 13, 2011), p. 6. Simultaneously published in San Francisco Daily Journal (January 13, 2011).

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.

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.

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.

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.

2009 TAX COLUMNS IN DAILY JOURNAL

Legal Fee Structures Can Hedge the Insecurities Many Lawyers Face, Los Angeles Daily Journal (August 28, 2009), p. 6. Simultaneously published in San Francisco Daily Journal (August 28, 2009), p. 6.

Qualified Settlement Funds: A Mechanism Whose Time Has Come, Los Angeles Daily Journal (July 23, 2009), p. 6. Simultaneously published in San Francisco Daily Journal (July 23, 2009), p. 6.

Damages Awards for Wrongful Imprisonment Should Be Tax-Free, Los Angeles Daily Journal (June 30, 2009), p. 6. Simultaneously published in San Francisco Daily Journal (June 30, 2009), p. 6.

A Taxing Process, Los Angeles Daily Journal (January 13, 2009), p. 5. Simultaneously published in San Francisco Daily Journal (January 13, 2009), p. 5.

Bada-bing: Exotic Dancers, Wages and the IRS, Los Angeles Daily Journal (September 29, 2009), p. 6. Simultaneously published in San Francisco Daily Journal (September 29, 2009), p. 6.

Navigating California’s Tax System, Los Angeles Daily Journal (December 2, 2009), p. 6. Simultaneously published in San Francisco Daily Journal (December 2, 2009), p. 6.

Tax Amnesty Deadline Extended, Los Angeles Daily Journal (September 24, 2009), p. 5. Simultaneously published in San Francisco Daily Journal (September 24, 2009), p. 5.

Why Hire a Tax Expert?, Los Angeles Daily Journal (September 18, 2009), p. 6. Simultaneously published in San Francisco Daily Journal (September 18, 2009), p. 6.

Ruling is a Frightening Step Back for Taxpayers’ Privacy Rights, Los Angeles Daily Journal (September 2, 2009), p. 6. Simultaneously published in San Francisco Daily Journal (September 2, 2009), p. 6.

2008 – 1992 TAX COLUMNS IN DAILY JOURNAL

A ‘Get Out of Jail’ Card That’s Far From Free, Los Angeles Daily Journal (August 22, 2008), p. 6. Simultaneously published in San Francisco Daily Journal (August 22, 2008), p. 6.

Hired Guns, Vol. 121, No. 34, Los Angeles Daily Journal (February 22, 2008), p. 6. Simultaneously published in Vol. 114, No. 34, San Francisco Daily Journal (February 22, 2008), p. 6.

An Ulcer Does Not Provide for Exclusion From Income, Los Angeles Daily Journal (June 3, 2005), p. 7. Simultaneously published in San Francisco Daily Journal (June 3, 2005), p. 7.

Resolve Tax Treatment Before Settlement Agreement is Signed, San Francisco Daily Journal (July 30, 2002), p. 5. Simultaneously published in San Francisco Daily Journal (July 30, 2002), p. 5.

Dirty Taxing, Vol. 115, No. 7, Los Angeles Daily Journal (January 11, 2002), p. 7. Simultaneously published in San Francisco Daily Journal (January 11, 2002), p. 7.

Precise Drafting, Vol. 114, No. 195, Los Angeles Daily Journal (October 5, 2001), p. 7. Simultaneously published in San Francisco Daily Journal (October 5, 2001), p. 7.

Uncertain Recovery, Vol. 107, No. 102, San Francisco Daily Journal (May 25, 2001), p. 5. Simultaneously published in Los Angeles Daily Journal (May 25, 2001), p. 7.

Tangled Web: New Form 1099 Regulations Affect Attorneys, San Francisco Daily Journal (December 29, 2000), p. 5. Simultaneously published in Los Angeles Daily Journal (December 29, 2000), p. 7.

M&A Taxes: Voluminous System, California Law Business, Special Supplement, Vol. 112, No. 191, Los Angeles Daily Journal (October 4, 1999), p. 28.

What Every Litigator Should Know About Tax Planning, San Francisco Daily Journal (November 20, 1992), p. 5. Simultaneously published in Los Angeles Daily Journal (November 20, 1992), p. 7.