March E-Newsletter - San Diego County Public Law Library

Tax Issue  Although the deadline for taxes is April 15th, March is the month that many people start gathering information and filling out tax forms. Therefore, this issue of the Public Law Library's e-newsletter mainly focuses on new tax laws, tax links, and other important tax info. Many happy returns!

James Brosnahan lecture- Save the Date!  Noted criminal defense attorney James Brosnahan will speak at the First Annual Witkin Lecture at the U.S. Grant Hotel here in San Diego on May 30th, 2003 during lunch. Brosnahan is a partner at Morrison and Foerster in San Fransisco and most notably recently defended John Walker Lindh, the American accused of fighting for the Taliban. The Witkin Legal Institute, which has hosted the Witkin Lectures in other cities, now brings the series to San Diego in cooperation with the Law Library Justice Foundation. More information next month...

New Tax Laws   A number of new state tax laws were passed in 2002 that you may want to know about. This is a selected listing of those laws. For more information about these laws, check the Business Law Reporter available at Main, East County, and North County at KFC225.A1 C3. Exclusion of Energy Conservation Rebates- adds section 17138.1 and 24308 to the Revenue and Taxation Code. Rebates provided for the purchase of solar, wind, or fuel cell generating systems are excluded from an individual's income. Stat. 2002, ch. 843 (AB 1968). Personal Property Taxed at Full Value- adds section 401.16 to the Revenue and Taxation Code. Requires all property subject to property taxation to be taxed at full value. This bill also requires county assessors, who depreciate the taxable value of tangible personal property or trade fixtures by the use of percent good factors that include a minimum percent good, to determine the minimum percent good factors in a supportable manner. Stats. 2002, ch. 299 (AB 2714). Corporate Conversions- Established procedures for the conversion of California corporations into domestic limited liability companies, limited partnerships or general partnerships for a fee of $250. After Jan 1, 2005, however, the fee will drop to $150. Stats 2002, ch. 480 (SB 399). Federal Child Tax Credit- amends Revenue and Taxation code section 17052.6. Conforms state law to the federal child and dependent care tax credit. Stats 2002 ch. 824 (SB 1724).

Tax Books and Practice Guides  Here is a sample of some of our helpful books and practice guides that can help in figuring out taxation and dealing with the IRS. Please note that while many of these books are located only at Main, those that circulate can be sent to our branches upon a request from the branch. ACCOUNTING IRREGULARITIES AND FINANCIAL FRAUD: A CORPORATE GOVERNANCE GUIDE edited by Michael R. Young, Aspen Law & Business, 2002. Available at Main at HF5686.C7 A3194. CALIFORNIA ESTATE PLANNING by Richard S. Aiello and Jeffrey A. Dennis-Strathmeyer, et. al. Continuing Education of the Bar, 2002. Available at all locations at KFC195 .C32. DEALING WITH THE IRS: LAW, FORMS, AND PRACTICE by Theodore M. David, American Law Institute-American Bar Association Committee on Continuing Professional Education, 2001. Available at Main at KF6301 .D38 2001. ESTATE AND GIFT TAXATION: THE BASIC CONCEPTS by Thomas G. Manlakas, Continuing Education of the Bar, 2002. Available at Main at KF6572.Z9 M36. FOREIGN CORPORATION EARNINGS AND PROFITS by Daniel S. Lange, Tax Management Inc., 2002. Available at Main at KF6289.A1 T35 Tax management portfolio 932-2nd. ORGANIZING, FINANCING, GROWING, AND SELLING BUSINESSES: FORMS AND ADVICE FOR LAWYERS by Fredric D. Tannenbaum, American Law Institute-American Bar Association Committee on Continuing Professional Education, 2002. Available at Main at KF1411 .T36. PERSONAL INCOME TAXES: ALABAMA THROUGH MICHIGAN by Richard W. Genetelli, Tax Management Inc., 2002. Available at Main at KF6289.A1 T36 Tax Management Portfolio Number 3010. PERSONAL INCOME TAXES: MINNESOTA THROUGH WYOMING by Richard W. Genetelli, Tax Management Inc., 2002. Available at Main at KF6289.A1 T36 Tax Management Portfolio Number 3020. TAX CONTROVERSIES: WHAT TO DO WHEN THE IRS CALLS by Robert S. Fink, Practising Law Institute, 2001. Available at Main at KF6324.Z9 T39. U.S. WITHHOLDING AND REPORTING REQUIREMENTS FOR PAYMENTS OF U.S. SOURCE INCOME TO FOREIGN PERSONS Tax Management Inc., 2002.Available at Main at 3rd Floor Stacks KF6289.A1 T35 Tax Management Portfolio Number 915-2nd.

IRS Details Common Tax Scams  Every year, illegal tax schemes lure in taxpayers looking for a way to get out of paying taxes. The IRS has a list of common tax scams, which they label "The Dirty Dozen." In a 2003 IRS News Release, IRS Acting Commissioner Bob Wenzel said, "With the tax season in full swing, we're seeing the traditional upswing in tax trickery. Year after year, con artists across the nation try pulling a fast one on honest taxpayers with different types of miracle tax solutions. Don't be fooled by the "Dirty Dozen" and other misleading scams. There is no secret way to get out of paying taxes." Scams listed include a "special tax refunds for African-Americans", the "pay the tax, get the prize" scheme, share/borrow EITC dependents scheme, and the improper home based business scam. Read the full list and descriptions of scams here. The IRS asks taxpayers to report suspected tax fraud by calling 1-800-829-0433.

Tax Links  Every issue of our e-newsletter contains information about useful web sites that we run across in our daily reference activities. As professional researchers, law librarians are quickly able to evaluate the usefulness and authenticity of web sites and pass that information on to you. Here are some sites about taxes you may not know about: TaxLinks features IRS revenue rulings from 1954- current. To find a ruling, click the "Find a Revenue Ruling" link, select a year and click on a ruling number. This will also list any revisions or revocations to the rule (i.e., Rev. Rul. 54- 1 was revoked by Rev. Rul. 60-184). This site also has a number of links to state and federal tax information. Does the IRS Owe You Money? The National Taxpayers Union's searchable database contains the names of almost 100,000 Americans who have not yet received their IRS refunds. The refunds are for returns filed this year or earlier. You can search by last name with or without the name of a state (try spelling your name various ways in case it was misspelled). Any results will include name, city, state, and zip code, but not the street address, as well as what is owed by the IRS. A phone number to call and make a claim is also available. State of California Franchise Tax Board- File your state taxes on-line free. Also, California has expanded its e-filing program to include state income tax forms 540 and 540A. Taxpayers using the shortest form, 540 2EZ, already have option of filing online.

March 2003 Cartoon  The text on this cartoon reads: "Welcome to Hell: Proud Sponsor of the Internal Revenue Code." This cartoon is one of Stu's Views. These are cartoons by a local lawyer, geared for lawyers. Stu is an entertainment lawyer here in San Diego who represents mostly visual arts creators. As he says in his bio on his home page, "Stu is the lawyer for cartoonists and the cartoonist for lawyers." See other cartoons by Stu at www.stus.com.

Free Tax Assistance   Need some help filing your taxes? Every year, the Volunteer Income Tax Assistance (VITA) program helps people figure out and file their taxes. While there are no age restrictions for VITA help, you have to make less than $34,170. To find a VITA center near you, call the IRS at (800) 829-1040 or call us at (619) 685-6552. If you are already involved in a dispute with the IRS, you may qualify for free help from Low-Income Taxpayer Clinic at the University of San Diego. You must qualify as a low-income person in order to get assistance here. They speak Spanish. Call (619) 260-7470 for more information.

Book by Local Attorney  Local attorney Tim Stutler has recently published a book entitled "Dead Hand Control, " a fictional account of a successful lawyer and his struggle to protect his family from the repercussions of his aggressive style of law practice. Stutler is currently an Assistant U.S. Attorney for the Southern District of California, but has been a partner with Wright and L'Estrange and an associate at the San Diego office of Latham & Watkins. He has contributed to several professional and scholarly publications as an editor, staff member and writer. An Ohio native, he presently lives in Chula Vista with his wife and family. The book and a free preview is now available from 1stbooks.com and will soon be available from Amazon.com, BarnesandNoble.com and other San Diego bookstores.

Reference Question of the Month- Questions about New Statute of Limitation (CCP 335.1)  There have been many questions lately dealing with the new statute of limitations for personal injury or wrongful death (CCP 335.1 extending the old CCP 340 limitations period from one year to two years). The great unanswered issue is whether the new statute applies retroactively to events that occurred prior to the statute's effective date of January 1, 2003. The legislative history expressly answers that question only for injuries or death related to the September 11, 2001 terrorist attack (see Brusavich & Tratten, A Two-Year Statute of Limitations and Summary Judgment Reform (October 2002) 32 Consumer Attorneys of California Forum, pages 10-12). But reasonable arguments could be made that the new statute also applies to any incident that occurred during 2002, where the old one-year limitations period wouldn't have expired before the new two-year period became operative (see 3 Witkin, California Procedure (4th ed. 1996) Actions, Section 431 at pp. 539-540).

Hail to Caesar??  There are many awards for outrageous lawsuits, and one of the newest ones is from Citizens Against Lawsuit Abuse (CALA), a non-profit group, called the "Grand Caesar." This award is named after Caesar Barber, who is suing McDonald's and other fast food restaurants for his "addiction" to their fast food. See the list and vote on your favorite crazy lawsuit! They add the following disclaimer, "And don't worry, unlike Florida, all votes on the CALA web site will be counted only once. And please, if your choice doesn't win, don't sue us. We have no money."

We hope you've enjoyed our newsletter. We're hard at work on the next edition. In the meantime, please visit us online at: http://www.sdcpll.org/. And come see us in person at one of our locations. For locations and hours please click here: http://www.sdcpll.org/location.htm. For more information contact: Amy Hale-Janeke ahale@sdcll.org Media Coordinator / Reference Librarian (619) 531-3900