Tax Law 

Tax disputes can be complicated and stressful. Taxation is a constantly changing and evolving area of law that many attorneys shy away from.  Let our expertise make it easy and save you money in the process. Drason Law can assist you with everything from IRS controversies to tax planning for your business. Our tax practice covers:
·         State and Federal Tax disputes
·         Corporate and Partnership Tax
·         Tax planning
·         Tax Compliance issues
·         Tax-Exempt Organizations
·         Taxation of Compensation and Benefits
·         Taxation of Mergers and Acquisitions
·         International Tax
·         Individual Tax Filings
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Domicile Factors to Consider when Moving to a Non-Income Tax State

Every state has its own personal rules when it comes to establishing whether a person is a resident of that state for income tax purposes. This may not a big concern to most people, but since a different state may have a different tax rate or no income tax all together, it is an important consideration. Individual states will want to claim your residency in their state and tax you accordingly if you have “enjoyed the privileges” associated with that state’s residency.

An individual can have multiple residences but only one domicile. An individual’s domicile is where that individual considers his/her true, fixed, permanent home and where he or she intends to return whenever absent. There are number of things an individual can do to help fulfill that domicile requirement when changing states. Amongst them are:

·  anything that shows that you spend the majority of your time in the new state while spending minimal time in old state.

·  establish the new state’s residence as his principal residence by moving his close family there.
·  obtain voter registration in new state.
·  obtain driver's license in the new state.
·  have all vehicle registered in the new state.
·  join civic and religious organizations in the new state.
·  Having all your mail arrive at the new location.
·  Transferring assets to new state accounts (bank)
·  Filing a Declaration of Domicile

Moving from an income tax state such as California to a no income tax state such as Nevada can bring along with it some tangible tax benefits, but if done wrong the move can also bring along California income tax requirements.

 It is recommended you consult with your tax attorney when planning your move to a non-income tax state. 
Federal Taxes & benefits After United States v. Windsor for Same-Sex Couples

IRS has ruled that same-sex couples married in jurisdictions that recognize their marriages will be treated as married for federal tax purposes. This applies to couple that are legally married regardless of their current state or jurisdiction.

Same-sex couples will be treated as married for all federal tax purposes. They will also be treated as married for income, gift and estate tax purposes as well.

The ruling applied to all federal tax issues where marriage is a factor; both heterosexual and same-sex couples will be treated equally in all such matters. This includes personal and dependency exemptions. Such benefits also extend to employee benefits, contributions to IRA and claiming earned income tax credit or child tax credit.