Tax Litigation Law Office of Scott Kauffman
(949) 474-1820

Hackney Literary Award
Mighty River Short Story Contest Winner

September 2013 Archives

Offshore account climate change, part 2: the role of FATCA

In part one of this post, we likened the dramatically different offshore account compliance regime to climate change. To pick up where we left off: what is the role of the Foreign Account Tax Compliance Act (FATCA) in bringing that about?

Climate change: offshore accounts in a new era, part 1

The phrase “global warming” is an oversimplified misnomer. Most experts agree that what we are really experiencing is the much broader phenomenon of climate change. That change means not only generally warmer weather; it means more extremes, such as drought, torrential rain, and unpredictable swings in temperature.

Foreign account 'lockouts': another FATCA compliance consequence

To American ears, the term "lockout" seems to imply a labor dispute. It was only a couple of years ago, for example, that the players from the Lakers, the Clippers and other NBA were locked out of their practice facilities by the league. The lockout occurred when negotiations for a new collective bargaining agreement faltered. 

How much do I owe? Tax code complexity makes it hard to answer

Taxes involve a complicated social dance between government commitments to citizens and placing burdens on private activities, Decades ago, Justice Holmes famously called taxes the price we pay for a civilized society. More recently, many people have tried to tar them with a much more bitter brush and cut them wherever possible.

Small employers, complicated health insurance law: an update

In less than a month, state-based “exchanges” in California and across the nation will begin signing up people for health insurance under the Affordable Care Act (ACA). The marketing campaigns for these exchanges are already well underway.