Plain-English guides to IRS audits, the U.S. Tax Court, California Franchise Tax Board disputes, IRS collections, international reporting, and small business tax and compliance. Each guide was updated in October 2026. The guides are general information, not legal advice, and tax law changes often.
IRS audits
- What to Do When You Get an IRS Audit Notice: A Step-by-Step Guide
- IRS Correspondence Audits vs. Field Audits: Key Differences and How to Prepare
- How Long Does an IRS Audit Take? Timelines, Statutes, and Extensions
- IRS Audit Red Flags: What Triggers an Examination and How to Reduce Your Risk
- How to Handle an IRS Audit When You’re Self-Employed in California
- What Happens If You Ignore an IRS Audit Notice?
- Reconstructing Records for an IRS Audit: What to Do When Documents Are Missing
- IRS Revenue Officer vs Revenue Agent: Know Who You’re Dealing With
- IRS Summons: What to Do When the IRS Demands Your Bank Records or Testimony
- The Centralized Partnership Audit Regime: What Changed Under the BBA and Why It Matters
- The IRS Large Business & International Division: How LB&I Examinations Work
- IRS Enforcement and High-Income Taxpayers: How Returns Are Selected and Examined
- IRS Audit Rates for Millionaires: What IRS Data Shows for $10M+ Returns
IRS Appeals and penalties
- The IRS Appeals Process: How to Challenge an Audit Without Going to Court
- IRS Appeals: How to Settle Your Case Before Going to Tax Court
- IRS Audit Reconsideration: Reopening a Closed Audit You Disagree With
- IRS Audit Penalties: How to Get Accuracy-Related Penalties Abated
- Penalty Abatement During an IRS Audit: First-Time Penalty Abatement Rules
U.S. Tax Court
- How to File a Petition in U.S. Tax Court: Deadlines, Forms, and Common Mistakes
- Tax Court Deadlines: The 90-Day Rule and Other Critical Filing Dates
- Small Tax Case vs Regular Tax Case: Which U.S. Tax Court Track Is Right for You?
- Tax Court vs. District Court vs. Court of Federal Claims: Choosing the Right Forum
- What Happens at a Tax Court Trial: A Step-by-Step Overview
- Tax Court Settlement Negotiations: How Cases Can Resolve Before Trial
- Tax Court Discovery: How to Obtain Documents and Information From the IRS
- The Burden of Proof in Tax Court: When the IRS Must Prove Its Case
- How Long Does a Tax Court Case Take from Petition to Decision?
- Pro Se in Tax Court: Representing Yourself and When to Consider Counsel
Innocent spouse relief
- Innocent Spouse Relief: How to Request Relief From a Spouse’s Tax Debt
- Innocent Spouse Relief vs Injured Spouse: What’s the Difference?
IRS collections
- IRS Statute of Limitations on Collections: The 10-Year Rule Explained
- Wage Garnishment by the IRS: How Much Can Be Taken and How a Levy Is Released
- IRS Fresh Start Program: Payment Plans, Lien Relief, and Penalty Relief
- Tax Court Petition to Challenge IRS Collection: Your Rights Under CDP
- Form 9465: Setting Up an IRS Installment Agreement When You Can’t Pay
- Form 656: How an Offer in Compromise Works and When to Use It
- Form 2848: Giving Power of Attorney to Your Tax Attorney
California Franchise Tax Board
- FTB Protest and Appeal Process: How to Challenge a California Tax Assessment
- California Source Income After You Leave: What the FTB Can Still Tax
- California Exit Tax Myths: What the FTB Can and Cannot Do When You Leave
- FTB Power of Attorney (Forms 3520-BE and 3520-PIT): Authorizing Your Tax Representative
- California Franchise Tax Board Audits: How They Differ from IRS Audits
- FTB Notices of Proposed Assessment: Your Rights and Response Options
- California Tax Penalties: How to Request Abatement from the FTB
- The California Office of Tax Appeals: What to Expect at Your Hearing
- FTB Collection Actions: Wage Garnishments, Bank Levies, and How to Respond
- FTB Demand for Tax Return: What Happens When California Says You Didn’t File
- California Use Tax Audits: What Online Sellers Need to Know
- How the FTB Uses Data Analytics and Modeling to Identify Noncompliance
- Voluntary Disclosure to the California FTB: When It Makes Sense
- California Tax Liens and Levies: How FTB Collection Works and How to Respond
- FTB Statute of Limitations: How Long California Has to Assess and Collect Tax
California residency
- California Residency for Tax Purposes: How the FTB Determines Where You Live
- Leaving California? How to Document a Change of Residency for the FTB
- The FTB’s Residency Audit: What Evidence They Examine and How to Prepare
- The 546-Day Rule: California’s Residency Safe Harbor for Work Outside the State
- Part-Year Resident vs. Nonresident: How California Taxes Your Income After You Move
- Military Personnel and California Residency: SCRA Protections and Tax Filing
- Cell Phone Records and Credit Card Statements in FTB Residency Audits
- Moving to Nevada, Texas, or Florida from California: Tax Planning Before You Go
- Community Property and Residency: How California Taxes Married Couples Who Live Apart
Foreign accounts and international tax
- FBAR vs. Form 8938: How the Two Foreign Account Reports Differ
- Streamlined Filing Compliance Procedures: Correcting Unreported Foreign Accounts and Income
- Reasonable Cause and FBAR Penalties: What the Law Requires
- Foreign Trust Reporting (Form 3520): Requirements, Penalties, and Relief Options
- FBAR for Expats and Dual Citizens: What Americans Living Abroad Should Know
- US Taxes on Foreign Income: Why Americans Are Taxed on Worldwide Income
- Foreign Earned Income Exclusion (FEIE): How It Works for Americans Living Abroad
- Form 5471: US Shareholders of Foreign Corporations — Who Must File and When
- Expatriation Tax (IRC §877A): What Happens When You Give Up Your Green Card or Citizenship
- Dual Citizens and US Tax Obligations: IRS Filing and Reporting Requirements
Criminal tax matters
- Can You Go to Jail for a Tax Audit? Criminal vs Civil Tax Investigations
- Defending Against IRS Criminal Tax Investigations: What High Earners Need to Know
Tax shelters and listed transactions
- Tax Shelter Disclosure Rules: Reportable and Listed Transactions for HNW Taxpayers
- Conservation Easements: Legitimate Tax Benefits and IRS Scrutiny
- Captive Insurance for Business Owners: When It Works and When the IRS Challenges It
Tax returns
Small business tax and compliance
- LLC vs S-Corp vs C-Corp: A California Tax Comparison
- Reasonable Compensation for S-Corp Owners: What the IRS Considers Fair
- Home Office Deduction for Small Business: Rules, Limits, and Audit Risks
- Business Vehicle Deduction: Standard Mileage vs Actual Expense Method
- Section 179 Deduction in 2026: Equipment Expensing Rules and Limits
- Hiring Your First Employee in California: Tax Obligations and Forms
- Independent Contractor vs Employee: California AB-5 and the ABC Test
- Sales Tax for California Small Businesses: What You Need to Collect
- Bookkeeping for Small Business Tax: What Records the IRS Requires You to Keep
- Business Meal Deductions in 2026: What’s Still Deductible and What’s Not
- Depreciation vs Expensing: When to Use Section 179 vs MACRS vs Bonus Depreciation
- California Franchise Tax: Minimum Tax, LLC Fee, and S-Corp Tax Explained
- Estimated Tax Safe Harbor Rules: How to Avoid IRS Underpayment Penalties
- Start-Up Costs Deduction: How the $5,000 Section 195 Deduction Works
- Payroll Tax Basics for California Employers: FICA, FUTA, SDI, and UI
Partnerships
- Disguised Sales Between Partners and Partnerships: Avoiding Section 707 Traps
- Partnership Allocations and Substantial Economic Effect: What the IRS Looks For
- Tax Consequences of Adding or Removing a Partner from an Existing Partnership
- Partnership Audit Defense Under BBA: Who Pays the Tax and How to Push Back
Business owners and real estate
- S-Corp Reasonable Compensation: How to Set and Document Your Salary
- Real Estate Professional Status: The 750-Hour Test and How to Qualify
- Real Estate Professional Status Audits: What the IRS Examines and How to Prepare
- IRS Audits of Cannabis Businesses: Common Issues and How to Prepare
Talk to a tax attorney
If you have received an IRS or FTB notice, are under audit, are facing a deadline, or need help with returns or compliance filings, tax attorney Cassra Minai, Esq. can review your situation in a confidential consultation.