Tax Law (Derecho Contributivo)

LEGAL NOTICE TO ALL PROSPECTIVE TAX CLIENTS: Tax evasion is a crime and violators of tax law can be subject to serious criminal convictions and/or consequences.

Our attorneys also have a business, accounting, corporate and bookeeping bankground. We have ample experience in CORPORATE and PERSONAL tax matters, such as Offers in Compromise, Tax Bill Negotiation and Reduction, Representation before the IRS and Florida Department of Revenue, and other tax related matters. Moreover, our attorneys are also IRS Tax Enrolled Agents.
Our goal in tax matters is simple: save our clients money and tax criminal consequences avoidance.
     PERSONAL TAX consultations from $100.00
     CORPORATE TAX consultations from $200.00
Call us today, at (386) 717-6468 for more information.
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AVISO LEGAL A TODO CLIENTE PROSPECTIVO CONTRIBUTIVOS: La evasion de impuestos es un deltio y los violadores de leyes contributivas estan sujetos a consecuencias serias y/o convicciones criminales.
Nuestros abogados tiene experience en los ambitos de empresas y  negocios, contabilidad, corporaciones y teneduria de libros. Tenemos amplia experience en asuntos CORPORATIVOS y PERSONALES, tales como Ofertas en Compromiso de Pago, Negociacion y Reduccion de Facturas Contributivas, Representacion antes el IRS y el Departamento de Contribuciones del estado de Florida, y otros asuntos contributivos.
Nuestra meta, en asuntos contributivos, es simple: ahorrarle dinero a nuestros clientes y evitar las consecuencias contributivas penales.
     Consultas contributivas PERSONALES desde $100.00
     Consultas contributivas CORPORATIVAS desde $200.00.
Llame hoy al (386) 717-6468 para mas informacion.
TAX ATTORNEY (Federal /IRS, State/Florida Dept of Revenue - F.D.O.R.)/ ABOGADO DE IMPUESTOS Y CONTRIBUCIONES‚ (IRS/Federal y Estatal/Dept Rentas Internas de Florida - F.D.O.R.)



At times, the IRS can make taxpayers and even their representatives (CPAs or accountants) feel intimidated and as if being forced into agreeing to inaccurate and/or ill-founded collection/examination determinations (legal & factual). As Tax Attorneys / Enrolled Agents, we can represent you before the IRS and we will defend you against unfair treatment by the IRS, or its agents. In qualifying cases, we can settle tax debts for a small fraction of the original amount due.

TAX Personal Initial Consultations: From $100.00
TAX Business Initial Consultations: From $200.00

- BUSINESS / CORPORATE and PERSONAL IRS/D.O.R. Tax Matters and Cases:
- AUDITS (Representation for/during Audits) - REVENUE SERVICE offices APPEARANCES
- We prepare responses to REVENUE SERVICE communications
- We seek Tax Liability Reduction
- We Represent clients during IRS/D.O.R. Tax Audits
We Negotiate Settlement of Outstanding Tax Liability / Liens / Levies
- IRS/D.O.R. / Tax Court Appeals- IRS/D.O.R. Tax Bill Negotiations
- We can negotiate payment arrangements with the IRS
- Resolve current tax issues (TAX MINIMIZING)

Reason to Hire a Tax Attorney vs. an Accountant :
- Only a Tax Lawyer can provided legal advice.
- Tax Attorneys have the knowledge / training needed to deal with complex legal issues.
- Attorney-client privileged communications.
- Tax Lawyers, we can do things that a CPA or an accountant or a CPA cannot, such as examining and analyzing tax law from its legislative intent and history to its most current caselaw (jurisprudence). Accountants are not trained, nor do they have the experience, in performing legal research of complex tax law issues. Neither acountants nor CPAs have the legal background required to try a tax controversy or case before the TAX COURT. As TAX IRS ENROLLED TAX ATTORNEYS WE CAN REPRESENT YOU & DEFEND YOUR INTERESTS BEFORE THE IRS, from administrative (audits and appeals) to the federal Tax Court !

- Florida Department of Revenue): Matricula para practicar Derecho Contributivo y representar a contribuyentes ante el I.R.S. ("Internal Revenue Service")
- Le podemos REPRESENTAR ante las oficinas del "IRS", "F.D.O.R." (Departamento de Impuestos de Florida) y la Corte de Impuestos ("TAX COURT") en Washington D.C., para: - Acuerdos de Pago / Estipulaciones con el "IRS" / "F.D.O.R."
- Comparecencias a oficinas del "IRS" / "F.D.O.R."
- Comparecemos al Tribunal de Contribuciones en Washington, D.C. ("Tax Court")- Procuramos Remedios Administrativos y Procesales
- Preparamos Respuestas a Comunicaciones del IRS /F.D.O.R.- Confrontamos y Argumentamos con Agentes y Supervisores del IRS/F.D.O.R.
- Solicitamos Reduciones sobre Responsabilidad Fiscal / Contributiva- Representamos a clientes en y durante Auditorias del IRS/F.D.O.R.
- Preparamos y presentamos Ofertas en Compromiso de Pago ("Offer in Compromise") ante el IRS/F.D.O.R.
- Solucion de problemas y negociacion sobre planillas de contribuciones sobre ingresos
- Consejo y Orientacion sobre Derecho Contributivo
- Apelaciones Administrativas (Estatal y Federal) y Judiciales (Tax Court federal solamente) Reconsideraciones de Auditorias
- Negociamos Acuerdos de Pagos (Payment Arrangements) con el IRS/F.D.O.R.

Ventajas y Beneficios de Contratar a un Abogado de Contribuciones en lugar de un Contador :
- Solo un abogado puede proverle consejo legal sobre Derecho Contributivo
- Un Abogado tiene el conocimiento y experiencia requerido para trabajar con asuntos contribuvos legales complejos.
- Las comuniciaciones suyas con un Abogado de Contribuciones gozan de mayor confidencialidad y son privilegiadas por LEY.
- Un Abogado puede representarle ante el Tribunal de Contribuciones (Tax Court). (386) 717-6468

Tax Attorney Louis Gvzmann, Esq.:
- IRS / F.D.O.R. cases (Adminstrative) & IRS Tax Court (Washington D.C.) cases
- Managerial / corporate / accounting / business and legal experience and background - (Undergraduate degrees in Business / Accounting, with Latin Honors, from a Pontifical Catholic University).
- Accountant and former Tax Specialist
Tax Attorney Louis Gvzmann, Esq.:
- Practicamos derecho contributivo federal y estatal de Flordia
- Comparecemos como abogados ante la Corte de Impuestos Federal (U.S. Tax Court) en Washington, D.C.
- Posee licenciaturas en Gerencia de Empresas y Contabilidad y es egresado de estudios doctorales (Juris Doctor) de una Pontificia Universidad Catolica).
- Contador Ex-Especialista de Contribuciones


TPS Re-registration for Honduran/Nicaraguan Nationals Ends 01/05/2012

posted Oct 14, 2009, 11:16 PM by Louis Gvzmann   [ updated Dec 28, 2011, 2:11 PM ]

WASHINGTON - U.S. Citizenship and Immigration Services (USCIS) reminds its customers that the open re-registration period for Temporary Protected Status (TPS) for nationals of Honduras and Nicaragua ends on Jan. 5, 2012.

Secretary of Homeland Security Janet Napolitano extended TPS for eligible nationals of Honduras and Nicaragua for an additional 18 months, beginning Jan. 6, 2012, and ending July 5, 2013. To re-register, current TPS beneficiaries must submit an Application for Temporary Protected Status, Form I-821. TPS re-registrants must also submit an Application for Employment Authorization, Form I-765, regardless of whether they are applying for an Employment Authorization Document (EAD). Re-registrants do not need to pay the Form I-821 application fee, but they must submit the biometric services fee, or a fee waiver request, if they are age 14 or older. TPS re-registrants applying for an EAD must submit the Form I-765 application fee, or a fee waiver request. Additional information on TPS for Honduras and Nicaragua, including guidance on the application process and eligibility, is available online at Further details on this extension of TPS for Nicaragua, including the application requirements and procedures, are in a Federal Registernotice published on Nov. 4, 2011. Details on the extension of TPS for Honduras are in a separate Federal Register notice, also published on Nov. 4, 2011.Applicants can download free TPS forms from the USCIS website at Applicants can also request free TPS forms by calling USCIS toll-free at 1-800-870-3676. For more information on USCIS and its programs, please visit www.uscis.govor follow us on Twitter (@uscisExit Disclaimer), YouTube (/uscisExit Disclaimer) and the USCIS blog The Beacon.

11 Potentially Life Changing Year End Tax Strategies

posted Oct 14, 2009, 11:11 PM by Louis Gvzmann   [ updated Dec 30, 2011, 7:36 AM ]

FORBES, 12/28/2011 @ 12:39PM

2011 is coming to a close which means that year end tax strategies are on the minds of many taxpayers. We all know the most common tips (pay mortgages in advance, make contributions to retirement accounts, donate to charities) but what about those outside of the box? It’s true that you can engage in life changing behaviors with a resulting tax savings. Whether those are worth it to you is another story… But here are eleven year end tax strategies for you to consider at your own risk:

1. Move. A move across the border in some states can save you thousands of dollars in property taxes, income taxes and – let’s not forget – sales taxes. Seven states impose no income tax at the state level: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. Five states do not have general sales taxes: Alaska, Delaware, New Hampshire, Montana and Oregon. In terms of state and local tax burdens, your best bets for the lowest rates are (in order, as determined by the Tax Foundation): Alaska, Nevada, South Dakota, Tennessee and Wyoming. Of course, lower tax rates don’t always translate into a better quality of life. While it’s true that some low tax states have great things to offer, others may suffer from high rates of infant mortality and low high school graduation rates. Also? Not always garden spots and often, a bunch of crappy sports teams.

2. Play the odds. To be honest, I never win anything. Ever. Slots, cards, pick ‘em tourneys… I’m bad at all of it. The closest I’ve come is leading this year’s Fantasy Football League (and I’m embarrassed to say that I have Tony Romo to thank for that one). But if you do play the odds, don’t just keep track of your winnings. Remember to report what you lose, too, since at tax time, being a loser can be a good thing. You can deduct your losses on a Schedule A as an itemized deduction to the extent of your winnings. Don’t go too crazy at the casino, though: you cannot deduct more in losses than you report in winnings. And must be able to document your losses by type of loss, date, name and location of the gambling establishment and amount.

3. Have an operation. When you’re adding up those medical expenses, you probably already know to include your run of the mill expenses like prescriptions, doctor’s visits and health insurance premiums. But don’t forget that other expenses – like that operation you’ve been putting off – would be deductible as well. In terms of timing, the deduction is available in the tax year in which the bill was paid, not when services were rendered. The surgery doesn’t have to be for a life threatening condition to be considered medically necessary; this includes anything from cataract removal to treatment for gender identity disorder (GID). Surgeries and expenses related to treatment in foreign countries may also be deductible (not that I’m necessarily recommending it). Remember, however, that cosmetic surgery for purely cosmetic purposes (in other words, to look pretty) aren’t deductible.

4. Start a business. With unemployment rates still high, many taxpayers are searching for ways to create more income. Starting your own business requires some thoughtfulness: it can be rewarding (and sooooo job creating) but it can also be financially draining. Assuming you know what you’re getting into and accepting that half of all small businesses fail in the first two years, starting a business can result in tax benefits. It may be easier to start small. Really small. As in turning your existing hobby into a business. If you earn income in the pursuit of a hobby, it’s taxable. While you can offset the income with deductions, you cannot claim deductions that exceed your income – there’s no loss for a hobby. You can, however, claim business losses in excess of your business income. It’s still lost income so don’t get too excited but at least it’s deductible.

5. Enter rehab. There’s nothing like the holidays to bring out the vices in people. And while some of them turn out to be harmless (Aunt Edna sloshing her eggnog once in awhile is probably okay), addictive behaviors require professional treatment. Fortunately, the costs of rehabilitation for drug and alcohol abuse and addictions are deductible as medical expenses, assuming that you itemize your deductions on Schedule A. The deduction is available in the year paid so if you can swing it, try paying in advance.

6. Go to graduate school. Maybe starting a business isn’t your thing. If you’re still searching for a way to up your employment potential, consider graduate school. If you go to school in order to improve your job skills in the same vocation, you might be able to claim the related costs as business expenses. If you’re simply going to school to get an additional degree, brace yourself for the cost: the annual costs associated with secondary education are staggering. Most students take out loans to cover the costs. Plus side: student loan interest is generally deductible (just the interest, not the principal) on your tax return as an above the line deduction – this means that you don’t have to itemize in order to claim the deduction. Negative side: you may be paying back those loans for the rest of your life. So don’t stay in school too long: after 2012, the tax law will revert back to the pre-EGTRRA rules and interest on a student loan will only be deductible for the first five years of repayment.

7. Go job hunting. Stop complaining about how much you hate your job and do something about it. For tax purposes, job hunting expenses are deductible. While you can’t deduct the time that you’ve spent looking for a new job, you can deduct out of pocket expenses related to your job hunt. That includes paper, preparation expenses and printing for your resume; stamps (for those of you too young to understand, those are the sticky rectangular bits that you send to real USPS mail instead of e-mail) to send out your resume; online expenses to post your resume; fees paid to employment agencies; travel to and from interviews; long distance calls to prospective employers; and the costs of getting a portfolio or other work samples together. Some restrictions apply.

8. Retire early. If you really hate your job and you think you’re too old to start fresh, consider just walking away. In today’s economy, an early retirement tends to mean a lump sum payment as opposed to a long term pension. Assuming that the Bush tax cuts are going to expire eventually, it probably makes sense to take the payout now rather than later. The marginal tax savings on a $250,000 lump sum package could net you $16,100 more if you take it before the cuts expire. Even if you’re not retiring, consider cashing in those stock options you’ve been holding onto. The threat of higher income tax rates plus a dramatically low AMT exemption may make waiting less advantageous.

9. Don’t get married (or better yet, get a divorce). In 2001, Congress sought to end what we call the “marriage penalty” by changing the standard deduction and income tax brackets. The result was that the standard deduction for married couples is twice that for singles; married couples also have a wider tax bracket. But these rates aren’t permanent. In 2011, Congress passed the tax deal to extend the elimination of the marriage tax penalty for two more years. That means that the marriage tax penalty is now scheduled to return in 2013. Married couples who will lose out the most are those with disparate incomes, meaning couples who previously benefited by getting twice the tax benefits from one large income (there’s a different result for couples who each earn roughly the same amount). Another perk? If you pay for tax advice rendered in the course of planning for divorce or to collect alimony, it’s deductible; divorce-related attorney fees are otherwise not deductible.

10. Wreck your car. Under current law, you can cause your own damage and perhaps still be eligible to take a tax deduction. Justin M. Rohrs, a California resident, successfully claimed a casualty loss deduction for his 2006 Ford F-350 pickup truck after he flipped his truck while legally drunk. Rohrs was turned down for reimbursement by his insurer and the IRS. However, Rohrs sued and won in Tax Court when the judge ruled that his behavior was negligent but did not “rise to the level of gross negligence.” Rohrs was allowed to claim a casualty loss deduction for the cost of his totaled truck. If you qualify for a similar deduction, you must itemize your deductions and report the losses on a federal form 4684, Casualties and Thefts. Tax win. But granted, you’re now without a car.

11. Have a baby. Okay, babies are mostly cute. They’re also expensive. And stinky. And whether you agree that it’s good tax policy or not, there are significant tax breaks associated with having children including increased exemptions and the earned income tax credit. Don’t be fooled: the breaks don’t actually offset the real costs of having kids. Despite that, I liked them enough to have three of them (quick disclaimer: as they get older, they get less stinky but not less expensive).

So there you have it… All kinds of year end strategies for you to consider based purely on tax outcomes. In the tax world, though, we have a saying: Don’t let the tax tail wag the dog. The idea is that you shouldn’t plan your major life (or death) events around the potential tax consequences. If you’ve learned anything from Congress as of late, it’s that nothing is constant: what looks certain today, can be completely different tomorrow. So rely on your own instincts and not the Tax Code for major decisions: life is unpredictable enough.

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