News

July 2012 IRS Releases Updated Information With Respect to 2012 Offshore Voluntary Disclosure Program
May/June 2012 International Tax Compliance, California Enrolled Agent, May/June 2012, Volume XXXV, Number 6
January 2011 IRS Tax Return Preparer Enforcement Strategies and Tactics to Handle IRS Office Visits
October 2010 New Tax Court Rule May Change The Way IRS Pursues Depositions, California CPA, October 2010
Aug/Sept 2010 Representing Clients During IRS Examinations, Big News, August/September 2010, Vol. 16, Issue 3, Solo and Small Firm Section of the State Bar of California
Fall 2009 Equitable Innocent Spouse Relief: What You Should Know About the IRS' New Litigating Position, California Tax Lawyer, Vol. 18, No. 4, Fall 2009

Events

1.5.2013 H&R Block Tax Professional Convention, San Jose, California
10.2.2012 – 10.4.2012 International Tax Enforcement, New Mexico Society of Enrolled Agents, Albuquerque, New Mexico.
9.29.2012 Estate Planning, Mission Society of Enrolled Agents, Campbell, California
8.25.2012 International Tax payers, East Bay Chapter, California Society of Certified Public Accountants, Danville, California
8.18.2012 FBAR/FATCA & Individual International Taxation, Mission Society of Enrolled Agents, Campbell, California
8.16.2012 International Tax Enforcement, California Society of Certified Public Accountants, North Bay Discussion Group, Napa, California
6.22.2012 International Tax Enforcement and Expanded Reporting Obligations, California State Bar, Annual Income Tax Seminar, Golden Gate University, San Francisco, California
6.19.2012 Handling Complex Audits – Civil and Criminal, California Society of Certified Public Accountants, Fresno, California
6.13.2012 Difficult IRS Examinations, Petrinovich Pugh & Company, LLP, San Jose, California
5.31.2012 – 6.1.2012 International Taxpayers, Outer Limits: Attorney v. Non-attorney Practice, Yin & Yang – Taxpayer Access to Information and Client Confidentiality, California Society of Enrolled Agents, 2012 Super Seminar, Reno, Nevada
5.15.2012 – 5.16.2012 International Taxpayers, Outer Limits: Attorney v. Non-attorney Practice, Yin & Yang – Taxpayer Access to Information and Client Confidentiality, California Society of Enrolled Agents, 2012 Super Seminar, Las Vegas, Nevada
5.10.2012 International Tax Enforcement Update, California Society of Certified Public Accountants, Santa Cruz Discussion Group, Santa Cruz, California
5.7.2012 – 5.8.2012 Washington D.C. Delegation - A Simplified Procedure to Allow Late Filed Forms 8891 for Individuals with Canadian Retirement Plans and Relief from FBAR Penalties for Foreign Retirement Accounts, Washington, D.C.

2011

9.16.2011 84th Annual Meeting, State Bar of California, Fundamentals of Valuation for Tax Purposes, Monterey, California
2.17.2011 International Tax Enforcement Update —FBARs, Foreign Bank Accounts and Assets, Bank Secrecy Act, Currency Transaction Reports, Criminal Tax, Fideicomisos (ownership of Mexican villas), and Foreign Trust Reporting Requirements. California Society of CPAs, San Jose, California
1.26.2011 Best Practices: Representing a Client before the Internal Revenue Services, 2011 State Bar Section Cyber Institute
1.13.2011 Tax and Family Law Issues-The Fundamentals, 2011 State Bar Section Cyber Institute

2010

11.4.2010 Tax Aspects of Bankruptcy, The Mission Society of Enrolled Agents, Monterey, California
9.18.2010 Tax Aspects of Bankruptcy, The Mission Society of Enrolled Agents, San Jose, California
6.18.2010 New Rules, The IRS Can Take Your Client's Deposition, The State Bar of California 2010 Annual Income Tax Seminar, Golden Gate University, San Francisco, California

2009

October 2009 Choice of Entity and Tax Considerations, The State Bar of California 2009 Annual Meeting, San Diego, California, 2009

Published Tax Court Opinions

  • Kamal A. Hiramanek, Petitioner, and Adil Hiramanek, Intervenor v. Commissioner, TC Memo. 2011-280 (Nov. 28, 2011),
    (An individual was not jointly and severally liable for the tax deficiency for the year at issue as she had signed the income tax return under duress)
  • RACMP Enters. v. Commissioner,
    No. 23954-97, United States Tax Court, 114 T.C. 211; 2000 U.S. Tax Ct. LEXIS 21; 114 T.C. No. 16, March 30, 2000, Filed
  • Estate of Stevens v. Commissioner,
    No. 22643-97, United States Tax Court, T.C. Memo 2000-53; 2000 Tax Ct. Memo LEXIS 67; 79 T.C.M. (CCH) 1519, February 22, 2000, Filed
  • Jorgl v. Commissioner,
    No. 11508-98, United States Tax Court, T.C. Memo 2000-10; 2000 Tax Ct. Memo LEXIS 10; 79 T.C.M. (CCH) 1318, January 11, 2000, Filed
  • Emert v. Commissioner,
    No. 9817-f96, United States Tax Court, T.C. Memo 1999-175; 1999 Tax Ct. Memo LEXIS 212; 77 T.C.M. (CCH) 2060; T.C.M. (RIA) 99175, May 24, 1999, Filed
  • Addison Distrib. v. Commissioner,
    Tax Ct. Dkt. No. 4838-96. Docket No. 9817-96, United States Tax Court, T.C. Memo 1998-289; 1998 Tax Ct. Memo LEXIS 292; 76 T.C.M. (CCH) 251, August 6, 1998, Filed
  • Lucid v. Commissioner,
    Docket No. 22933-95, United States Tax Court, T.C. Memo 1997-247; 1997 Tax Ct. Memo LEXIS 282; 73 T.C.M. (CCH) 2892, June 2, 1997, Filed , As Corrected June 12, 1997
  • Little v. Commissioner,
    Docket No. 27374-93, United States Tax Court, T.C. Memo 1996-270; 1996 Tax Ct. Memo LEXIS 285; 71 T.C.M. (CCH) 3168, June 12, 1996, Filed
  • Starr v. Commissioner,
    Docket No. 15176-93, United States Tax Court, T.C. Memo 1995-190; 1995 Tax Ct. Memo LEXIS 191; 69 T.C.M. (CCH) 2501; T.C.M. (RIA) 95190, April 27, 1995, Filed
  • Wheeler v. Commissioner,
    No. 8269-97, United States Tax Court, T.C. Memo 1999-56; 1999 Tax Ct. Memo LEXIS 60; 77 T.C.M. (CCH) 1454; T.C.M. (RIA) 99056, February 26, 1999, Filed
  • Welton v. Commissioner,
    Tax Ct. Dkt. No. 5035-97, United States Tax Court, T.C. Memo 1998-414; 1998 Tax Ct. Memo LEXIS 409; 76 T.C.M. (CCH) 889; T.C.M. (RIA) 98414, November 17, 1998, Filed
  • Avery v. Commissioner,
    Docket No. 7411-94, United States Tax Court, T.C. Memo 1995-296; 1995 Tax Ct. Memo LEXIS 298; 69 T.C.M. (CCH) 3062, June 29, 1995, Filed , As Corrected June 29, 1995
  • Borders v. Commissioner,
    Docket No. 18389-93, United States Tax Court, T.C. Memo 1994-626; 1994 Tax Ct. Memo LEXIS 631; 68 T.C.M. (CCH) 1484, December 20, 1994, Filed
  • Garrett v. Commissioner,
    Docket No. 16771, United States Tax Court, T.C. Memo 1997-231; 1997 Tax Court Memo LEXIS 268; 73 T.C.M. (CCH) 2799, May 19, 1997, Filed

Law Office of Steven L. Walker

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