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Matthew D. Carlson

New Legislation: Qualified Domestic Corporations & LLCs May Apply For Voluntary Administrative Dissolution Or Cancellation

January 17, 2019

Effective January 1, 2019, the Franchise Tax Board (“FTB”) has the authority to administratively dissolve suspended entities.  The FTB’s new procedures are available for both qualified domestic corporations as well as qualified domestic limited liability companies (“LLCs”). Assembly Bill No. 2503 (“AB 2503”) was approved by Governor Brown on September 22, 2018, and authorized the […]

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IRS Issues Final Return Preparer Regulations

December 17, 2018

Back in August, we announced that WKBK&Y attorney Matthew D. Carlson (member of the Taxation Section of the CLA, and Vice Chair of the Income and Other Tax Committee) and other members of the California Lawyers Association Taxation Section had submitted comments to the IRS and Treasury regarding proposed regulations under IRC § 6695(g), Tax Return Preparer Due […]

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Comments on Proposed Regulations on Tax Return Preparer Due Diligence Penalty

August 24, 2018

Members of the Taxation Section of the California Lawyers Association (“CLA”) are pleased to submit these comments on proposed regulations under IRC § 6695(g), Tax Return Preparer Due Diligence Penalty under Section 6695(g). These comments were prepared by Kevan P. McLaughlin, Chair of the Taxation Section’s Tax Procedure & Litigation Committee, Brian M. Katusian, Vice […]

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