There are several business entities that are essentially disregarded as separate from their owners for the purposes of federal taxation.  When analyzing the formation of or conversion to such entities, it is necessary to deem the transaction to allow an end result.  When a disregarded entity is involved, the deemed transaction is a liquidation.  Typically,...Read More

Many people, including family, friends, clients and potential clients will ask, what is a tax lawyer?  A tax lawyer is not necessarily preparing tax returns all day.  Tax law is applicable in almost every area of law.  Ask yourself: what aspect of the law does not involve tax?  The sale of a business involves tax...Read More