California Tax Attorney Blog


Covers tax controversies involving the Internal Revenue Service and California Franchise Tax Board, as well as California probate and estate planning matters.

Author: Mitchell A. Port is a solo practitioner in Los Angeles.

Blawg Related Categories: Tax Law • Trusts & Estates • States • California • Solo / Small Firm

Recent Posts from California Tax Attorney Blog


  • California Tax Service Center

    The Internal Revenue Service and California’s tax agencies (Franchise Tax Board, Employment Development Department and Board of Equalization) have formed a partnership called the Joint Tax Agency Communications Committee. The mission of the committee is…

  • California Probate May Be Avoidable

    Funding your California living trust with your property while you are alive results in the direct transfer to heirs and beneficiaries when you die without the time and expense of a probate proceeding. There are…

  • SCINs, GRATs and IDGTs

    "The Intelligent Investor" published in the October 3, 2009 Wall Street Journal says that "... with yields near lows, now is the time to stop moaning about the lack of income and to start turning…

  • What Is A Qualified Disclaimer?

    Internal Revenue Code section 2518 allows a California beneficiary to sign a qualified disclaimer, resulting in treatment of the disclaimed property as if the California disclaimant had predeceased the decedent. Utilizing disclaimers as part of…

  • Los Angeles Superior Court

    Los Angeles County Court Locations LOCATIONS BY NAME Airport Courthouse 11701 S. La Cienega, Los Angeles, CA 90045 Alfred J. McCourtney Juvenile Justice Center 1040 W. Avenue J, Lancaster, CA 93534 Alhambra Courthouse 150 West…

  • Decline Executor's Fees

    California's probate fees paid to both the probate lawyer and to the estate's executor are set by law. In an earlier blog, I laid out the 4-3-2-1 statutory fee system. Your California probate attorney probably…

  • California Wills: Myths

    About a week ago, USA Today ran an article entitled "5 Myths About Wills, and What You Should Do". These myths apply in California and ought to result in contacting a knowledgeable estate planning attorney…

  • Death And Debts

    A long illness and nursing home or hospital expenses for our parents can quickly add up to a lot of debt in California. You are not liable and cannot be sued personally for their debt…

  • Estate Tax Deductions

    Pursuant to Internal Revenue Code section 2053(a), “the value of the taxable estate shall be determined by deducting from the value of the gross estate such amounts: (1) For funeral expenses, (2) for administration expenses,…

  • California's Tax Preparers' Mistakes On Our Tax Returns

    The IRS is interested in what are the top mistakes on individual income tax returns filed on paper and by e-file. Errors are categorized by whether you filed Form 1040EZ, 1040A, or 1040. 1. We…