State Sales Tax =C2=A0 =C2=A0 SBOE taxes are clearly=
Posted: Mon Mar 06, 2017 5:09 pm
I just re-read Ilko, and I have to say that I don't see the explicit requirement that the debtor self-assess.I attach a blog post collected several years ago that refers to some other California state board decisions, and this post talks about how to create the form required. I have done this and sent it to the Board of Equalization; it got me a return phone call saying "what the heck is this?"- John Faucher
On Monday, March 6, 2017 4:59 PM, "'Steven B. Lever' sblever@leverlaw.com [cdcbaa]" wrote:
The only form I could find was a Notice of Closeout. BOE-65 (FRONT) REV. 31 (11-16) NOTICE OF CLOSEOUT STATE OF CALIFORNIA BOARD OF EQUALIZATION That is quite different than self-assessing for a business debt. On my case they assessed my client as an owner of the former business for $221,000. They assessed him for sureI donnce I started to write this, but it seems to be hes right. As long as the company filed everything it should, the individual who is merely assessed the companys obligation should be good. Now the question is, how do you extract that information from the SBE? Thats the problem Im having right now is getting the records from the SBE that show that the dischargeability requirements were met.ch of bills and other records relevant only for collections (that is what his dept. would have access to I suppose). I asked him for more relevant documents but hes now ignoring me. Im considering filing it as a 13 and seeing what the SBEs claim looks like since Im not finding much in the way of cooperation from the SBE witogroups.com [mailto:cdcbaa@yahoogroups.com]
Sent: Monday, March 06, 2017 3:29 PM
To: cdcbaa@yahoogroups.com
Subject: RE: [cdcbaa] State Sales Tax Im wondering if there is even a form for that purpose. Also, this started with a discussion about SBOE sales taxes and reached the same conclusion that the insider needs to self-assess to start the clock. Same question is there a form? David A. Tilem Certified Bankruptcy Specialist Since 1997 Law Offices of David A. Tilem 206 N. Jackson St., #201 Glendale, CA 91206 Tel: 818-507-6000 * Fax: 818-507-6800 Toll Free: 888-BK PRO 4U (888-257-7648) www.TilemLaw.com transmission may contain CONFIDENTIAL INFORMATION from Law Offices of David A. Tilem. This information is intended solely for use by the individual or entity named as the recipient hereof. If you are not the intended recipient, be aware that any disclosure, copying, distribution, or use of the contents of this transmission is prohibited. If you have received this transmission in error, please notify us by telephone immediately so we may arrange and correct this transmission. From:cdcbaa@yahoogroups.com [mailto:cdcbaa@yahoogroups.com]
Sent: Monday, March 06, 2017 3:27 PM
To: cdcbaa@yahoogroups.com
Subject: Re: [cdcbaa] State Sales Tax John F raises an interesting point. I don't think I've ever seen any individual self assess, or file a return as a responsible officer on behalf of a corporate tax liability.
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On Mar 6, 2017, at 3:22 PM, Michael Avanesian michael@avanesianlaw.com [cdcbaa] wrote:
bar date, and the IRS does not file a proof of claim. Would that estop the IRS from making an assessment against the individual?
Sincerely, Michael Avanesian 801 N. Brand Blvd., Suite #1130 Glendale, CA 91203 Tel: (818) 276-2477 | Fax: (818) 208-4550 We are a debt relief agency. We help people file for bankruptcy relief under the Bankruptcy Code. Confidentiality:and confidential information and intended solely for the use of the addressee. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or other use of this message and its contents is strictly prohibited. If you have received this transmission in error, please reply to us immediately and delete this message from your directory. IRS Circular 230 Disclosure:Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used or relied upon, and cannot be used or relied upon, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. On Mon, Mar 6, 2017 at 2:33 PM, 'Mark J. Markus'bklawr@yahoo.com [cdcbaa] wrote:
petition date. On 3/6/2017 12:34 PM, Tuan Le tuanl@stevelopezlaw.com [cdcbaa] wrote:
I have a PC who called me about this same issue. I actually read your website Mark about this. If the client did not shut down his business down, must he shut it down and be assessed the taxes personally before the tax debt qualifies for discharge? Regards, Tuan Le DISCLAIMER: This e-mail may contain confidential information and may also be legally privileged. If you are not an intended recipient, as indicated above, please notify us immediately. In such event, you should not copy or use this e-mail for any purpose nor disclose its contents to anyone. Enclosed information and attachments remain the property of the LAW OFFICE OF STEVE LOPEZ. Opinions, conclusions, attachments, and neither information in this message that do not relate to the official business of the LAW OFFICE OF STEVE LOPEZ should be understood as my personal responsibility, and as neither given nor endorsed by the LAW OFFICE OF STEVE LOPEZ. From:cdcbaa@yahoogroups.com [mailto:cdcbaa@yahoogroups.com]
Sent: Friday, March 03, 2017 11:48 PM
To: cdcbaa@yahoogroups.com
Subject: Re: [cdcbaa] State Sales Tax SBOE taxes are clearly dischargeable if the requirements are met for discharge (same as income taxes). The trick is that the taxes must have been fully assessed more than 240 days prior to filing the bankruptcy and not still be assessable as of the date of filing. The SBOE has 3 years from notification by the corporation that it is terminating its business to make an assessment against the responsible officer. This is where most make the mistake. They think that assessment against the corporation is the same as assessment against the individual. My article athttps://www.bklaw.com/bankruptcy-blog/2015/03/s ... hargeable/ explains in more detail. --
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NOTICE: This Electronic Message contains information from the law office of Mark J. Markus that may be privileged. The information is intended for the use of the addressee only. If you are not the addressee, note that any disclosure, copy, distribution or use of the contents of this message is prohibited.
IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. On 3/3/2017 10:38 PM, easky1@yahoo.com [cdcbaa] wrote:
Hello: I have long believed sate sales taxes, collected by the debtor and not turned over to the state, were nondischargeable. Has anyone have any cites saying they are dischargeable? Dennis
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Mark J. Markus
Law Office of Mark J. Markus
Mailing Address Only:
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173(818)332-1180 (fax)
web: http://www.bklaw.com/
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This Firm is a Qualified Federal Debt Relief Agency
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NOTICE: This Electronic Message contains information from the law office of Mark J. Markus that may be privileged. The information is intended for the use of the addressee only. If you are not the addressee, note that any disclosure, copy, distribution or use of the contents of this message is prohibited.
IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.
The post was migrated from Yahoo.