Jeffrey B. Kahn, Esq. Discusses Love, Taxes and the IRS On ESPN Radio – February 13, 2015 Show

Topics Covered:
1. Wife Convicted Of Murdering Husband To Avoid Him Learning Of Their Outstanding IRS Debt
2. The Tax Benefits Of Claiming Your Sweetheart on Your Tax Return Or Writing Off The Costs Of Marrying Your Sweetheart
3. IRS Extends A Sweetheart Deal To U.S. Taxpayers With Undisclosed Foreign Bank Accounts
4. Questions from our listeners:

a. When are individuals of the same sex lawfully married for federal tax purposes?

b. Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status?

c. I recently got married. Am I responsible for my spouse’s past taxes?

Yes we are all working for the tax man!

Good afternoon! Welcome to the KahnTaxLaw Radio Show
This is your host Board Certified Tax Attorney, Jeffrey B. Kahn, the principal attorney of the Law Offices Of Jeffrey B. Kahn, P.C. and head of the KahnTaxLaw team.
You are listening to my weekly radio show where we talk everything about taxes from the ESPN 1700 AM Studio in San Diego, California.
When it comes to knowing tax laws and paying taxes, let’s face it — everyone in the U.S. is either in tax trouble, on their way to tax trouble, or trying to avoid tax trouble!
It is my objective to make you smarter so that you legally pay the least tax as possible, avoid tax problems and be aware of the strategies and solutions if you are being targeted by the IRS or any State tax agency.
Our show is broadcasted each Friday at 2:00PM Pacific Time and replays are available on demand by logging into our website at www.kahntaxlaw.com.
I have a lot to cover today in the world of taxes and helping me out today will be my associate attorney Amy Spivey who will be calling in later in today’s show.

So today is Friday the 13^th and with tomorrow being Valentine’s Day, I am devoting today’s show to Love, Taxes and the IRS.

Wife Convicted Of Murdering Husband To Avoid Him Learning Of Their Outstanding IRS Debt

Joe Yates now has a successful chimney sweeping and inspection business in Kentucky but he will never forget what happened on May 17, 2005 when he and 14 other co-workers lost their boss and their jobs.

That boss was Robert Bosley, owner of Bosley Roofing and Chimney Sweep in Alexandria, Kentucky who was shot to death as he slept in his small cabin in Campbell County. Robert who lived to age 42 was murdered by his wife Amy Bosley.

The reason? Amy did not want Robert to know the huge business debts and IRS debts she had racked up.

Robert and his wife, Amy, were making a name for themselves in their small Kentucky community.

Together they were like local royalty with their million-dollar roofing business and being active volunteers in their community. They had sports cars, horses, their own plane and a 50-ft motor-yacht. They also planned to build a castle-like mansion on their 35-acre estate. It was on this land, mainly remote woods, that the Bosley’s had built their weekend retreat, a luxury cabin.

Nightmare In The Woods.

But that dream became a nightmare at dawn on a May morning in 2005 when 38-year-old Amy rang police in floods of tears to report that an intruder had broken into their remote luxury cabin deep in woodland in Campbell County.

Moments later a patrolman arrived at the Bosley’s cabin. Amy Bosley told him, “An intruder shot my husband, he shot my husband! She then said that the intruder fled out the back door. The patrolman pushed past her and there, lying on the bed was Robert Bosley riddled with bullets. His lips were blue. He was dead. The room and the rest of the cabin, had been ransacked – possessions and clothes strewn around the doors and windows broken.

The Bosleys’ two sons, Trevor, nine, and Morgan, six, asleep in a first-floor loft bedroom had not been harmed.

Police searched the house and grounds, but no intruder was found. Amy Bosley in a state of shock was taken to the house of friends. She described the intruder as a white guy in his thirties, very tall and with a pointed very mean face.

Police launched a manhunt for the intruder using sniffer dogs and helicopters but no one was found. The lead investigator immediately suspected something was wrong with Amy’s story. You see Robert had been shot seven times while sleeping, and his gun was missing. Also missing were the shell casings, which should have littered the crime scene.

Soon afterwards police investigations began to reveal that the Bosley marriage had not been as idyllic as Amy claimed it to be. Robert spent most weekends on his boat on nearby Lake Cumberland holding parties at which most of the guests were women.

Friends said that Robert would be on the lake for days at a time and refuse to tell Amy who he was with and when he would be back. But not all the Bosley’s secrets concerned Robert’s extramarital affairs. A close study of the finances of the roofing company, of which Amy was financial director, showed that the apparently booming enterprise was going bust.

Police also discovered a motive: the Bosley’s were deep in debt, and, unknown to Robert, the IRS was literally knocking at their door over a $1.5 million tax bill. Amy it seemed was destroying the business by embezzling nearly $2 million which should have been paid to the IRS. In fact during the investigation into the murder, police discovered something suspicious in Amy’s car: hundreds of unmailed checks to the IRS totaling about $1.7 million in back taxes.

Weeks before the shooting, Amy met with an IRS Revenue Officer who informed her they were investigating Robert for nonpayment of taxes. According to police, Amy went to great lengths to keep the tax problems from her husband even going as far as to impersonate him over the phone. She also got a P.O. Box for the business which Robert did not know about and had all IRS notices go to that box so Robert would not be aware of this problem. But this tax problem was coming to a head and Robert was to hear about it firsthand from the Revenue Officer himself.

Crime Scene Staged?

Throughout the investigation, police, prosecutors, townspeople and even the Bosley family had their suspicions the Amy committed the crime.

The police came up with their own theory that the day of the murder, the IRS was coming to audit the business’s books, potentially exposing Amy’s secret. Police said Amy might have felt that the only way to make the tax problem go away was to kill her husband.

But a week later another piece of incriminating evidence turned up in Amy’s purse — a Glock handgun. It was the same type of gun used to kill her husband. Even though police had no doubt they’d found the murder weapon, authorities couldn’t definitively match it to the lead slugs that struck Robert Bosley because the slugs were too mutilated. Nevertheless, this was enough for police to arrest Amy for murder.

The Surprising Outcome

Amy first pleaded not guilty, but her case didn’t hold up well during a dramatic four-hour pretrial hearing.

While there was a mountain of circumstantial evidence against Amy, prosecutors admitted they didn’t have a slam dunk. But statements Amy’s children, Morgan, 9, and Trevor, 6, gave to police following the murder would become the strongest piece of evidence.

Their testimony was crucial, but no one wanted to force young children who had already lost their father to testify against their mother. As a result, prosecutors reluctantly offered Amy Bosley a deal — the minimum sentence of 20 years if she pleaded guilty — and to everyone’s surprise she took the deal.

In November 2005, Amy Bosley was sentenced to 20 years for murder and five years for a tampering of evidence charge. The sentences to be served concurrently. Unfortunately, the IRS would still be looking to collect the over $1.7 million in payroll taxes from Robert’s estate.
Well it’s time for a break but stay tuned because we are going to tell you The Tax Benefits Of Claiming Your Sweetheart on Your Tax Return Or Writing Off The Costs Of Marrying Your Sweetheart.
You are listening to Jeffrey Kahn the principal tax attorney of the kahntaxlaw team on the KahnTaxLaw Radio Show on ESPN.

BREAK

Welcome back. This is KahnTaxLaw Radio Show on ESPN and you are listening to Jeffrey Kahn the principal tax attorney of the kahntaxlaw team.

Calling into the studio from our San Francisco Office is my associate attorney, Amy Spivey.

Chit chat with Amy

The Tax Benefits Of Claiming Your Sweetheart on Your Tax Return Or Writing Off The Costs Of Marrying Your Sweetheart

Jeff states:

Valentine’s Day is all about that special someone in your life, but have you ever wondered if your date across the dinner table might actually be able to save you money on your tax return or if the two of you now decide to get married, whether you can deduct any portion of the wedding and thereafter pay less in taxes?
What you need to know about who qualifies as a dependent.
Dependents, which can range from a girlfriend to a child or even a friend, are often an area where tax deductions are either missed or misstated on tax returns. To help taxpayers navigate this gray area, here are the tests necessary to claim someone as your dependent—and some of the tax benefits available for claiming the one you love:

Amy says:

First and foremost, whether they are your child or your Valentine:

• You cannot claim them if you can be claimed as a dependent by another person.

• They cannot file a joint tax return (in most cases).

• They must be a U.S. citizen, resident alien, national, or a resident of Canada or Mexico.

Jeff asks Amy: What else is required?

Amy replies: In order to claim a child as a dependent, these five additional tests must be met:

• Relationship: Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grandchild or nephew).

• Residence: Must have the same residence for more than half the year.

• Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. Can be any age if they are totally and permanently disabled.

• Support: Must not have provided more than half of their own support during the year.

• Joint support: The child cannot file a joint return for the year.

Jeff asks Amy – so for a relative or sweetheart what additional tests apply for that person to qualify as a dependent?

Amy replies:

• They are not the “qualifying child” of another taxpayer or your “qualifying child.”

• Dependent earns less than $4,000 taxable income in Tax Year 2015 and $3,950 in Tax Year 2014.

• You provide more than half of the total support for the year.

• The person must live with you all year as a member of your household or be one of the relatives who doesn’t have to live with you.

Amy continues: You can even claim a boyfriend, girlfriend, domestic partner, or friend as a qualifying relative if:

• They are a member of your household the entire year.

• The relationship between you and the dependent does not violate the law, meaning you can’t still be married to someone else. Also check your individual state law, since some states do not allow you to claim a boyfriend or girlfriend as a dependent even if your relationship doesn’t violate the law.

• You meet the other criteria for “qualifying relatives” (gross income and support).

Jeff states:

Once you’ve determined who in your life can be claimed as a dependent, be sure to take advantage of the following tax deductions and credits:

• Dependent exemption: Have you been supporting your boyfriend or girlfriend? If he or she meets the above tests, this may entitle you to a deduction of $3,950.

• Dependent care credit: Allows you to claim up to $6,000 of your eligible dependent care costs for two or more dependents.

• Child tax credit: Depending on your income, you can claim up to $1,000 per qualifying child—helping to reduce your federal taxes.

You know that we are always thinking of ways that our clients can save on taxes.

PLUG: The Law Offices Of Jeffrey B. Kahn will provide you with a Tax Resolution Plan which is a $500.00 value for free as long as you mention the KahnTaxLaw Radio Show when you call to make an appointment. Call our office to make an appointment to meet with me, Jeffrey Kahn, right here in downtown San Diego or at one of my other offices close to you. The number to call is 866.494.6829. That is 866.494.6829.

Jeff states: Can you get a Tax Write-Off for your wedding?

Tax write-offs are usually the last thing a bride and groom think about when planning a wedding. To the surprise of many, however, wedding purchases and/or rentals can actually save money when it’s time to pay taxes at the end of the year. While there are rules and stipulations to each of these tax write-offs, many newlyweds take advantage of them every year.

Amy what ideas do you have on this?

Amy replies: The Attire. Brides often wear their wedding dress only once. And while some opt to keep them for whatever reason, others have no idea how to discard them. For a tax write-off, consider donating the wedding gown to a nonprofit organization like Goodwill, MakingMemories.org or CinderellaProject.net. These organizations will take your dress and issue you a donation receipt for your good efforts. While you’re at it, consider donating the bridesmaids dresses, flower girl dress, ring bearer’s outfit and any nonperishable decorations.
Jeff asks Amy – what about the venue?
Amy replies: The Venue. Believe it or not, some wedding venues are tax deductible. Choose a ceremony or reception venue located at a museum, public-owned park or even a historic house or building of some sort. These places are usually owned by nonprofit organizations who use the money they receive for upkeep purposes only. Speak with the head of the venue sight to make sure that it is a nonprofit organization and what portion of the cost you pay is in excess of the deemed value of the rental of the space (only the excess amount could be deductible as a charitable contribution).

Jeff asks Amy – what about the reception costs?

Amy replies: Wedding Favors and Gifts. Charity donations can make thoughtful wedding gifts and favors. They also save you money during tax season. So instead of purchasing a trinket that your guests or attendants may discard later, opt for a donation to your favorite charity on behalf of all those who are a part of your wedding.

Amy continues: Flowers and Foods. You can also get a tax write-off for items that have a short life, such as leftover food and all those floral centerpieces. After the wedding is over, ask a friend or family member to bring the items to a local nursing home, homeless shelter or somewhere similar. You will get a tax deduction for the cost of the remaining food and flowers and you’ll put a few smiles on faces.

Jeff states: It’s Risky Business To Claim Your Sweetheart on Your Tax Return or Deduct Gifts To Your Sweetheart or Take A Tax Write-Off For Your Wedding.

Writing off wedding costs reduces your tax liability for the year in question and may increase your tax refund but consider whether you are willing to endure an audit for your attempted deductions. Quirky write-offs are red flags for the IRS. So if you are writing off your honeymoon as a business trip, keep a log of activities like appointments and what business was transacted. A paper trail of receipts will back up your case and may provide you with some relief and well-deserved tax savings this Valentine’s Day.

PLUG: The Law Offices Of Jeffrey B. Kahn will provide you with a Tax Resolution Plan which is a $500.00 value for free as long as you mention the KahnTaxLaw Radio Show when you call to make an appointment. Call our office to make an appointment to meet with me, Jeffrey Kahn, right here in downtown San Diego or at one of my other offices close to you. The number to call is 866.494.6829. That is 866.494.6829.

Stay tuned because after the break we are going to tell you the Sweetheart Deal the IRS extended To U.S. Taxpayers With Undisclosed Foreign Bank Accounts.

You are listening to Jeffrey Kahn the principal tax attorney of the kahntaxlaw team on the KahnTaxLaw Radio Show on ESPN.

BREAK

Welcome back. This is KahnTaxLaw Radio Show on ESPN and you are listening to Jeffrey Kahn the principal tax attorney of the kahntaxlaw team.

And on the phone from our San Francisco office I have my associate attorney, Amy Spivey.

Jeff states: IRS Extends A Sweetheart Deal To U.S. Taxpayers With Undisclosed Foreign Bank Accounts

On June 18, 2014, the IRS announced major changes in the 2012 offshore account compliance programs, providing new options to help taxpayers residing in the United States and overseas. The changes are anticipated to provide thousands of people a new avenue to come back into compliance with their tax obligations and would largely waive these penalties if taxpayers come forward and show that they didn’t hide the money on purpose.

Amy states:

Separate from United States income tax returns, many U.S. persons are required to file with the U.S. Treasury a return commonly known as an “FBAR” (or Report of Foreign Bank and Financial Accounts; known as FinCEN Form 114), listing all non-US bank and financial accounts. These forms are required if on any day of any calendar year an individual has ownership of or signature authority over non-US bank and financial accounts with an aggregate (total) balance greater than the equivalent of $10,000.

The penalties for FBAR noncompliance are stiffer than the civil tax penalties ordinarily imposed for delinquent taxes.

Failing to file an FBAR can carry a civil penalty of $10,000 for each non-willful violation. But if your violation is found to be willful, the penalty is the greater of $100,000 or 50% of the amount in the account for each violation—and each year you didn’t file is a separate violation. By the way the IRS can go back as far as 6 years to charge you with violations.

Criminal penalties for FBAR violations are even more frightening, including a fine of $250,000 and 5 years of imprisonment. If the FBAR violation occurs while violating another law (such as tax law, which it often will) the penalties are increased to $500,000 in fines and/or 10 years of imprisonment.

Jeff states: PLUG: The Law Offices Of Jeffrey B. Kahn will provide you with a Tax Resolution Plan which is a $500.00 value for free as long as you mention the KahnTaxLaw Radio Show when you call to make an appointment. Call our office to make an appointment to meet with me, Jeffrey Kahn, right here in downtown San Diego or at one of my other offices close to you. The number to call is 866.494.6829. That is 866.494.6829.

Jeff states:

The streamlined filing compliance procedures are available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part.  The streamlined procedures are designed to provide to taxpayers in such situations (1) a streamlined procedure for filing amended or delinquent returns and (2) terms for resolving their tax and penalty obligations.

Taxpayers will be required to certify that the failure to report all income, pay all tax, and submit all required information returns, including FBAR’s (FinCEN Form 114, previously Form TD F 90-22.1), was due to non-willful conduct.

Jeff asks Amy: What Constitutes Non-Willful Conduct?

Amy replies: The key to qualification in this new procedure is to prove that your past actions or inactions can be considered to be non-willful conduct.  Non-willful conduct is conduct that is due to negligence, inadvertence or mistake, or conduct that’s the result of a good-faith misunderstanding of the requirements of the law.  The application of this standard will vary based on each person’s facts and circumstances so it is something that has to be evaluated on a case-by-case basis.

If the IRS has initiated a civil examination of a taxpayer’s returns for any taxable year, regardless of whether the examination relates to undisclosed foreign financial assets, the taxpayer will not be eligible to use the streamlined procedures.   Similarly, a taxpayer under criminal investigation by IRS Criminal Investigation is also ineligible to use the streamlined procedures.

Taxpayers eligible to use the streamlined procedures who have previously filed delinquent or amended returns in an attempt to address U.S. tax and information reporting obligations with respect to foreign financial assets (so-called “quiet disclosures” made outside of the Offshore Voluntary Disclosure Program (“OVDP”) or its predecessor programs) may still use the streamlined procedures.

Jeff states: The Streamlined Procedures are classified between U.S. Taxpayers Residing Outside the United States and U.S. Taxpayers Residing in the United States.

Both versions require that taxpayers:

a. Certify that the failure to report the income from a foreign financial asset and pay tax as required by U.S. law, and failure to file an FBAR (FinCEN Form 114, previously Form TD F 90-22.1) with respect to a foreign financial account, resulted from non-willful conduct. Non-willful conduct is conduct that is due to negligence, inadvertence, or mistake or conduct that is the result of a good faith misunderstanding of the requirements of the law.

b. File 3 years of back tax returns reflecting unreported foreign source income;

c. File 6 years of back FBAR’s reporting the foreign financial accounts; and

d. Calculate interest each year on unpaid tax.

In return for entering the streamlined offshore voluntary disclosure program, the IRS has agreed:

a. Possible waiver of charges of criminal tax evasion which would have resulted in jail time or a felony on your record;

b. Possible waiver of other fraud and filing penalties including IRC Sec. 6663 fraud penalties (75% of the unpaid tax) and failure to file a TD F 90-22.1, Report of Foreign Bank and Financial Accounts Report, (FBAR) (the greater of $100,000 or 50% of the foreign account balance); and

c. Possible waiver of the 20% accuracy-related penalty under Code Sec. 6662 or a 25% delinquency penalty under Code Sec. 6651.

Amy states:

For U.S. Taxpayers Residing Outside the United States who apply to the streamlined program, the IRS is waiving the OVDP penalty.

For U.S. Taxpayers Residing in the United States who apply to the streamlined program, the IRS is imposing a 5% OVDP penalty (applied against the value of the undisclosed foreign income producing accounts/assets).

Jeff states: Case Example:

Raj is an engineer working and living in California. He was born in India and came to California after completing his education in India. While he was a child his parents set up a bank account in India which he did not even know about until just recently. That account has been earning interest all of these years and now has a balance of $100,000.00.

Jeff asks Amy: What liabilities does Raj face under the Internal Revenue Code?

Amy replies:

1. Back taxes, interest and 20% accuracy related penalty for the unreported interest income going back at least three years.

2. FBAR penalties of $10,000 per account per year (going back 6 years results in a $60,000 penalty).

Jeff states: When I total that all up, what started out as an account with $100,000.00 would leave Raj with about $30,000 – that’s a 70% reduction in value!

Jeff asks: How would Raj fare by hiring tax counsel experienced in OVDP and going forward with one of the programs established by IRS?

Amy replies:

1. Back taxes and interest for the unreported interest income for the last three years.
2. No 20% accuracy related penalty.
3. No FBAR Penalties
4. A one-time 5% OVDP penalty (applied against the value of the account)

So when I total that all up, what started out as an account with $100,000.00 now would leave Raj with about $93,000.00 – a 7% reduction in value. That’s a lot better than a 70% reduction in value! And there are things that we can do as tax counsel to make that reduction even smaller and perhaps get full abatement of penalties.

PLUG: The Law Offices Of Jeffrey B. Kahn will provide you with a Tax Resolution Plan which is a $500.00 value for free as long as you mention the KahnTaxLaw Radio Show when you call to make an appointment. Call our office to make an appointment to meet with me, Jeffrey Kahn, right here in downtown San Diego or at one of my other offices close to you. The number to call is 866.494.6829. That is 866.494.6829.

Stay tuned as we will be taking some of your questions. You are listening to Jeffrey Kahn the principal tax attorney of the kahntaxlaw team on the KahnTaxLaw Radio Show on ESPN.

BREAK

Welcome back. This is KahnTaxLaw Radio Show on ESPN and you are listening to Jeffrey Kahn the principal tax attorney of the kahntaxlaw team along with my associate attorney, Amy Spivey.

If you would like to post a question for us to answer, you can go to our website at www.kahntaxlaw.com and click on “Radio Show”. You can then enter your question and maybe it will be selected for our show.

OK Amy, what questions have you pulled from the kahntaxlaw inbox for me to answer?

1. Hugh from San Francisco asks: When are individuals of the same sex lawfully married for federal tax purposes?

For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.

Generally, your marital status on the last day of the year determines your status for the entire year.

You are considered married for the whole year if on the last day of your tax year you and your spouse meet any one of the following tests.

1. You are married and living together as husband and wife.
2. You are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began.
3. You are married and living apart, but not legally separated under a decree of divorce or separate maintenance.
4. You are separated under an interlocutory (not final) decree of divorce. For purposes of filing a joint return, you are not considered divorced.

2. Terry from Los Angeles asks: Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status?

Yes. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status. For tax year 2012, same-sex spouses who filed their tax return before Sept. 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status. For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status provided the period of limitations for amending the return has not expired. A taxpayer generally may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. 

3. Joanne from San Diego asks: I recently got married. Am I responsible for my spouse’s past taxes?

Maybe. Your wages and property might be at risk of IRS seizure for your spouse’s tax bill, depending on the state where you live. In most states, property owned by one spouse before marriage remains that spouse’s separate property during marriage. Assets acquired during marriage, however, are generally considered joint property. When couples own property together, IRS problems can arise. The IRS can legally go after jointly owned assets to cover the tax debt of just one spouse. The IRS cannot, however, take the share of the non-debtor spouse. See a local attorney for help.

Be particularly aware of these specific problem areas:

• Gifts. If a spouse without an IRS tax debt gives a spouse who has a tax debt an interest in property, the IRS can grab it. For example, Joanne deeds her separate property boat to her husband, Kevin, and herself as joint tenants. The IRS can seize the boat for Kevin’s debt, although the IRS would have to pay Joanne for her half interest in the boat once it was sold.
• Commingled property. If spouses deposit funds into a joint account and use that account to pay joint expenses, the funds are commingled. The IRS can take the entire account to satisfy the tax debt of one spouse.

If the couple uses commingled funds to purchase property, and the IRS seizes it for only one spouse’s tax debt, the IRS must give the non-debtor spouse one-half of the sales proceeds.

• Wages. The IRS, quite unfairly, can take the wages of one spouse to pay for the sole tax debt of the other spouse. Some couples have divorced just to stop the IRS from taking the wife’s wages for taxes owed by the husband prior to marriage. They may continue to live together after the divorce, but the wife’s earnings are no longer within the IRS’s grasp.

PLUG: The Law Offices Of Jeffrey B. Kahn will provide you with a Tax Resolution Plan which is a $500.00 value for free as long as you mention the KahnTaxLaw Radio Show when you call to make an appointment. Call our office to make an appointment to meet with me, Jeffrey Kahn, right here in downtown San Diego or at one of my other offices close to you. The number to call is 866.494.6829. That is 866.494.6829.

Thanks Amy for calling into the show. Amy says Thanks for having me.

Well we are reaching the end of our show.

You can reach out to me on Twitter at kahntaxlaw. You can also send us your questions by visiting the kahntaxlaw website at www.kahntaxlaw.com. That’s k-a-h-n tax law.com.

Have a great day everyone and Happy Valentine’s Day!