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COURSE # W102 - L
Morgan King
2 - hour recorded webinar
 
DISCHARGING
CALIFORNIA TAXES
For taxpayers & small businesses
  • California income taxes FTB
  • California sales/excise taxes BOE
  • California unemployment insurance EDD
SEE TOPICS COVERED
 
RECORDED 2016
 2 hours recorded webinar
Discharging California Taxes
Reg. $299.95
only
$ 239.95.00
[only 119.00 per hour)
Law firm rate - contact us 

 

WHAT IS GRADING ABOUT?

 

If you are a California attorney and you handle bankruptcy cases with back taxes owed we highly recommend that you take this course! 
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Optional Grading ? ? ? ?

What is grading all about?

This is an option you should consider . . .

There is an online test for this webinar

  • You may take the tests online at any time convenient to you
  • Your answers are graded by Mr. King.
  • Call to arrange testing and grading 925 829-6460 (message)
The grading function is available at an add-on charge

__________________________________________________________________________

SOME OF MORGAN'S WAR STORIES

I filed a chapter 7 case on state income taxes, which were dischargeable. California income taxes are governed by the Franchise Tax Board ("FTB").

Despite the discharge, my client kept getting dunning letters from the Franchise Tax Board.

I was unable to reach anybody at the FTB, so I filed an adversary proceeding for a declaratory judgment of discharge. I somehow had the prescience to include the director of the FTB, personally, as a defendant. The debtor may go after the individual who, in the taxing entity's bureaucracy, is in charge. Ex. Parte Young, 209 U.S. 123, 28 S.Ct. 441 (1908).

The FTB did not respond to the summons & complaint, so I filed a motion for summary judgment. The FTB did not reply to my motion, hence, the bankruptcy court entered a default judgment in my favor and awarded $2,750 attorney's fees and costs for my time and trouble.

I mailed the judgment to the FTB with a letter demanding an acknowledgement that the taxes were discharged, and a check for $2,750.00.

Still no response from the F.T.B.

So, I wrote a letter to the director of the F.T.B. naming him personally marked "Personal and Confidential." In the letter I explained the whole chronology of the matter, and warned him that I was prepared to report it to the credit bureaus on his personal credit reports.

I gave a 10 day deadline to reply.

On the 10th day I got a phone call from an attorney with the F.T.B. He sounded very young, and out of breath.

Almost gasping, he asked "How can we set this default aside?" I replied, "You can't. You can send me the acknowledgement and a check. I'll hold off reporting this to the credit bureaus for 48 hours." He replied, "Oh."

He sounded like there was an axe hanging over his head at that very moment.

The very next I received in the mail the acknowledgment and the check.
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BY SPECIAL ARRANGEMENT:

Law firm packages

CONTACT US FOR ARRANGEMENTS

(925) 829-6460

_____________________________________________

FROM
THE HISTORY OF TAX COLLECTION
By Rooker Feldman, Esq.
Desperate Consumer Bankruptcy Attorney


ABOVE
ENHANCED TAX COLLECTION TECHNIQUES


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TOPICS COVERED


ABOVE
THE NATURAL FOOD CHAIN OF TAXES

Discharging California income taxes, interest and penalties in consumer bankruptcy cases
A. Personal income taxes
  • Basic rules of discharge of taxes.
    • The 5 rules
    • Penalties & interest
  • How applicable to state taxes?
  • Terminology ("assessed")
  • The "sleeping IRS assessment" Code 420
    • The "Piggy-Back tax assessment"
    • "Return or equivalent report or notice." ¶ 523(a)(1)(B)
    • Is Form 540X a "return"?
      • McCoy or Beard?
      • What is an "equivalent report or notice"?
  • Other and emerging issues
    - Tolling events
    - Tolling the 2 - Amended return: year rule-

B. Sales / excise taxes

  • Difference between sales and excise taxes
  • California's is an excise tax
  • Governed by 11 U.S.C. ¶ 507(a)(8)(E) & ¶ 523(a)(1)(A)
  • The Raiman ruling. 172 B.R. 933 (9th Cir BAP 1994)

C. Employment taxes

  • The trust-fund portion
  • Insurance
  • Other

D. Getting the "transcripts" from the taxing entity

  • FTB - "Pre-Bankruptcy Letter"

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READ WHAT THEY SAY ABOUT KING'S COURSES


VIDEO

COURSE: FUNDAMENTALS OF CONSUMER BANKRUPTCY

 

VITAL FOR EVERY BANKRUPTCY ATTORNEY

"Morgan King's Bankruptcy Academy offers an absolutely superb bankruptcy course that is second to none. Morgan explains bankruptcy in a detailed concise format that is easily understandable. As an attorney, I deeply appreciate Morgan's years of experience and professionalism, which allows him to fully articulate the nuts and bolts of a Bankruptcy practice. Morgan's course is vital for every bankruptcy attorney who aspires to be the best in his/her field."

Kelly Finley Nebiolini Esq., Modesto, California

"Now I can use these deadlines in everyday practice and understand what it means to file before the automatic stay runs out etc without looking like a deer in the headlights."

- Rebecca Watters, paralegal, Orlando, Florida

The book that goes with the course - "The book is wonderfull, great stuff, perfect format!"

Roberto Rivera, paralegal, Cinnaminson, NJ

SO MUCH MORE CONFIDENT

"I feel so much more confident about taking on bankruptcy cases than before I started the course!"

Jennifer Filla Esq., Colorado Springs, CO

"Without a doubt the most useful legal course I have taken. Find that I am still a bit overwhelmed, difference is I know what needs to get done and in what order. I am very appreciative of the response to my questions and issues along the way. Well done Mr. King."

Gerald E. Roque
Houston, TX

"Outstanding! There are no other courses like this out there!"

Michael Alfano, Esq.
Exeter NH

" ... I am really enjoying the course and wish I would have spent the money on this two years ago when I started rather than various other courses I wasted my money on."

Chandra Apperson, Esq.
Monterey, CA

"Outstanding! Content - great! Visuals are outstanding! Test is good learning device for recall."

Carol Cross Stone Esq.
Long View, TX

"My firm, consisting of myself and my paralegal, decided to do bankruptcies when it became clear that there was a pressing need that was not being served in our community. 

We bought the software and read the books, but then we got our first clients and we went to fill out the petitions and we were lost. 

Your class saved the day! We filed our first case ever today, a fairly complicated 13, and we did so with confidence thanks to the knowledge we gained from the Bankruptcy Academy.  Your classes took the complicated mass of bankruptcy law and broke it down into manageable chunks."

 Thank you very much,

 Justin Kallal, Jackson, WY

"THE MOST COMPREHENSIVE"

Outstanding! This has been the most comprehensive intoduction to all aspects of bankruptcy that I have encounered.

- Otis Landerholm, Esq.
San Francisco, CA

I NOW HAVE THE CONFIDENCE
I highly recommend this course for any attorney new to consumer bankruptcy law. Prior to taking this course, I had no knowledge of bankruptcy law and practice. After completing this course, I now have the confidence and knowledge to handle a bankruptcy case. The checklists and traps for the unwary are invaluable.

- Daniel Liss, Esq.
Jupiter, Florida

COURSES ARE VERY THOROUGH

"This course definitely met my expectations and allowed me the opportunity to learn about the many facets of bankruptcy. The classes were very thorough and informative. I would highly recommend this course!"

- Michele Ackman
Virtual Bankruptcy Assistant
Pierre Part, LA

NO OTHER COURSES LIKE THIS!
"You have a very unique program - the content, the platform, and the materials. I also found Mr. King to be very engaging ... "

- Andie Ross
Livingston, NJ

"Outstanding! There are no other courses like this out there!"

Michael Alfano, Esq.
Exeter NH

"The course has been outstanding and indispensable to help me navigate this minefield and build that confidence. The hands-on war stories are priceless life experience that provide great guidance!"

Michael Levine, Esq.
San Diego, CA

" ... I am really enjoying the course and wish I would have spent the money on this two years ago when I started rather than various other courses I wasted my money on."

Chandra Apperson, Esq.
Monterey, CA

"I commend you on a very worthwhile program in a logical and entertaining manner. In particular I was very impressed with th information you provided concerning tax transcripts and the tips concerning handling taxes in chapter 13.

Attorney Rice Burns, Burns & Taylor,
Sikeston, MO

"I like this course! Keep up the good work!

Mark Barnett, Attorney
Mansfield, MA

"Outstanding! Content - great! Visuals are outstanding! Test is good learning device for recall."

Carol Cross Stone Esq.
Long View, TX

"My firm, consisting of myself and my paralegal, decided to do bankruptcies when it became clear that there was a pressing need that was not being served in our community. 

"We bought the software and read the books, but then we got our first clients and we went to fill out the petitions and we were lost. 

"Your class saved the day! We filed our first case ever today, a fairly complicated 13, and we did so with confidence thanks to the knowledge we gained from the Bankruptcy Academy.  Your classes took the complicated mass of bankruptcy law and broke it down into manageable chunks."

 "Thank you very much,

- Justin Kallal
Jackson, WY

 CONTENT RICH, EASY TO UNDERSTAND

"The materials and videos I have accessed, thus far, are very good.   Every piece of information has been content rich, easy to understand and has allowed me to take the information and apply it to the bankruptcy petitions I am working on right now. 

"Understanding the law behind the Bankruptcy Code rules and regulations make a huge difference when preparing petitions. Having the outlines and the practical examples, which take yo u through each schedule step-by-step,  has been invaluable.  

"I'm stressed because there is lot's I have yet to learn but the course materials have made my life easier.   I really want to get to the hands-on videos.

"Jeannie, you did a GREAT JOB putting the course material together with Attorney King.  I am so proud of you!  I have recommended this course to several other VBA's I have spoken with."

Vivian Little
Certified Bankruptcy Assistant
1st Choice Bankruptcy Petitions
Chicago, IL

A LOT OF TRAINING!

"Compared to the various seminars / webinars offered by other organizations, the price is a bargain for the large number of hours of training and the additional resources. No matter how you look at it, 12 hours is a lot of training."

Louise Hurwitz,
Accurate Bankruptcy Petitions
Certified NSVBA
Stuart, FL

I LIKE YOUR COURSES!

"I like your courses so much I'm thinking of signing up all my company's staff for the group class."

Yordi Fraser,
Certified Paralegal
713Petitiions.com
Stamford, CT

"I found the first course very helpful. Although I am not the attorney, I am to be taking on a larger role of managing the BK division at the law firm and due to the number of clients I see on a daily basis, this is something that I find helpful."

Rob, with Sobti Law Group,
Beaumont, Orange, and Corona, CA

"This is a wonderful course!"

Arthur W. Chettle
San Diego, CA

"It's been a great learning experience! Also, I'm excited about registering for your tax course!"

Armando Montalvo, Montalvo Law,
Miami, FL

EXCEEDED MY EXPECTATIONS!

"The course has exceeded my expectations so far!!! I already told another attorney about the course."

Yordi Fraser,
Stamford, CT

"Just finished the first three hours of your on-line course "Discharging  Taxes In Bankruptcy." Also, I finished the first hour of the Certification course.

"I am extremely pleased with the content of the course and the way you have presented it. The detailed analysis that you provided in the Discharging Taxes course was absolutely outstanding!! The visual aids were well constructed and very helpful. Next year I will be teaching a course on " Tax Aspects of Bankruptcy" and I intend to use your course and materials for 20 to 25% of this new course that I will be teaching here at the UMKC law school.

"I intend to spread the word about the Bankruptcy Academy. I find the content to be invaluable---it is as must for those who intend to practice in this area.

Professor Ed Hood
University of Missouri-Kansas City School of Law

"Consumer bankruptcy lawyers all know Morgan King and his Bankruptcy Academy. For years, Morgan has honed his knowledge of discharging taxes in bankruptcy - and his studies have paid off. Morgan's not only one of the smartest tax/bankruptcy guys out there, but he's an incredible teacher. If you've heard him speak at the NACBA conferences you already know what I'm talking about.

Bankruptcy attorney Jay Fleischman
Brooklyn, NY

LIVE ON-SITE

COURSE: DISCHARGING TAXES

A MUST PROGRAM!

This is a must program! In fact, it was so good I'm seeing it again!

Bankruptcy attorney Antonio Villeda, McAllen,Texas

Both Amy and I thoroughly enjoyed your seminar.  It's the only one I've found that actually allows me to learn something in my chosen field.

Bankruptcy attorneys N. D., Deininger & Wingfield, P.A., Little Rock, Arkansas

I thought I knew the subject. But when I took the Academy I realized how superficial my understanding had been. I left with a new confidence and a new competence I could not have gotten anywhere else.

Bankruptcy attorney Marlow Preston, Austin, Texas

INVALUABLE!

I appreciate the invaluable information you have given other attorneys. As a small (2 person office) it is very difficult to venture outside your comfort zone of area of practice. I cannot thank you enough.

Bankruptcy attorney Bob Ellis, Columbus Ohio

It was great! I took both factual information and a real sense of confidence from the week. If you plan any seminars regarding other topics, I will be there.

Bankruptcy attorney Brian Zeiden, Los Angeles, California

This course is a MUST for consumer bankruptcy practitioners. Morgan and his expert speakers and the materials presented, provide excellent guidance and hands-on practical tips and advice that are immediately useful.

Ellen Stone, Managing Attorney, Law Offices of John Ventura, Brownsville, Texas

I have not seen anyone that provides more information and expertise than you. I am always very impressed with the extent of work, energy and expertise you bring to your seminars.

Bankruptcy attorney Marguerite Kirk, Bedford, TX

. . . the course was excellent and would take it again and bring my associate.  Of course we would prefer to have it in the East, but I did enjoy San Francisco and the restaurant that you recommended.

Bankruptcy attorney Donald G. Koch, New York, NY.

I really enjoyed the program. I learned some new things and it reinforced what I had already learned from your web-site. One thing I'm excited about is that it opened up a prospective market for me that I had not yet recognized. I plan to market my services as a consultant to tax and bankruptcy attorneys in my state. Reading transcripts can be quite complicated for the inexperienced and preparing delinquent returns may sometimes be needed. With your book as a reference I will feel comfortable and conversant when speaking to other professionals.

Thanks for doing what you do. There's a tremendous need for it. I know of several atty's in my area who don't know (enough) about tax discharge. More EA's who practice representation need this knowledge as well. Our clients aren't effectively served if we don't present all their options....and know a bad attorney when we see one.

I really enjoyed the program. I learned some new things and it reinforced what I had already learned from your web-site. One thing I'm excited about is that it opened up a prospective market for me that I had not yet recognized. I plan to market my services as a consultant to tax and bankruptcy attorneys in my state. Reading transcripts can be quite complicated for the inexperienced and preparing delinquent returns may sometimes be needed. With your book as a reference I will feel comfortable and conversant when speaking to other professionals.

Enrolled Agent Lisa Sexton, Carlsbad NM

TERRIFIC!

I just wanted to let you know that I thought your BK academy was terrific and very informative.

Bankruptcy attorney Martin A. Berger, Hilo, HI

I love your programs. Thanks for supporting the Debtors' bar over the years.

Bankruptcy attorney Steve Berken, Denver, CO

I've enjoyed being in your seminars in the past and have used the valuable knowledge you've imparted from them both in my everyday work and in the books I've contributed ...

Allan Rosenthal, paralegal, San Francisco CA

 

ON THE BANKRUPTCY REFORM ACT

"Kings Guide to BAPCPA has proven itself to be the most valuable resource in the office. Although I have taken 4 CLE courses to prep. for 10/17/05 and its aftermath,the book anticipated many of the rulings now coming down." - William Wolfson, Flemington, NJ

"Your materials are essential to the practice of bankruptcy law under BAPCPA." - Robert W. Raley, Bossier City, LA

"I recommend your book to everyone. It is amazing what you have put in it!" - John Bates, New Philadelphia, OH

"I can say that I have seen no other text on the new bankruptcy law that remotely comes close to yours in usability for bankruptcy practitioners." - Gary R. Fraley, Sacramento, California

ON FEES

Morgan has been the intellectual father of our arguments for changes to our fee structure down here in NDGa. We made the original arguments back in 2002 (can you believe it!) and after all this time we finally got the Judges to see things our way. I cannot say enough about Morgan - he is always way out ahead of matters and always in there fighting for us (everything he writes and does has a certain swagger and attitude about it - we like that in a consumer BK attorney, y'know!) Our thanks to Morgan for his past and continuing efforts. - Milton Jones, Milton D. Jones and Associates, Morrow, GA

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