SSW LAW OFFICES

Practice Areas

SSW Law Offices is focused on the areas of law discussed below.  If a client is in need of assistance in a different area of law, SSW Law Offices will be more than happy to assist the client in finding an attorney in such area of law.

Tax Resolution

 

Tax resolution involves assisting the taxpayer with resolving an outstanding tax obligation with the Internal Revenue Service (IRS) or the Franchise Tax Board (FTB).  If a taxpayer has an outstanding balance with the IRS or FTB and either disputes the existence of the liability, the amount of the liability, or does not dispute the existence of the liability or amount of the liability, but needs help resolving the obligation, tax resolution or tax controversy services are in order.  

The main ways of resolving an alleged tax obigation are as follows:

 

Dispute the existence of the liability or the amount of the liability

 

Pay the Obligation in Full

 

Request and Installment Agreement (IA) to pay the total obligation over time

 

Request an Offer in Compromise (OIC) to pay less than the total obligation in complete satisfaction of the liability

 

Request to be placed in the Currently Non Collectible (CNC) Status, which is usually granted in one year increments.

 

Each strategy to deal with the tax obligation requires a different perspective and its own unique marshalling of the facts and realities of the taxpayer.  The attorney must fully understand all parts of the equation, including the facts surrounding the alleged liability, the financial realities of the taxpayer, and the desires of the taxpayer concerning the tradeoffs of the various alternatives.  Above all, the attorney must walk the fine line between making the taxpayer understand the full import of the situation while simultaneously infusing the taxpayer with calm and hope concerning the ultimate resolution of the matter.

 

Owing the IRS money is a very emotional and scary experience for most people, and an effective attorney understands the emotional component of such a situation as well as the legal parameters of resolution. 

 

 

Estate Planning

 

Estate Planning involves the planning for and crafting of documentation to process the transfer of assets from the owner of such assets to his or her desired beneficiaries.  Some estate plans are simple and, while documenting the desired testamentary wishes of the settlor, do not avoid probate.  However, generally, if the value of the estate exceeds $150,000, the estate would have to be probated unless alternative tools are added to the estate plan to avoid such an outcome.  

 

The main documents in an estate plan include:

 

Will

 

Revocable Living Trust

 

Durable Power of Attorney

 

Health Care Power of Attorney/Living Will

 

Transfer Documentation such as Quitclaim Deeds and Preliminary Change of Ownership Reports

 

If the settlor has an estate with a value that exceeds the unified tax credit (UTC), or if the settlor desires to leave assets to grandchildren directly and skip the next generation completely, advanced tax planning will need to be done so as to try and avoid estate, gift or generaltion-skipping taxation on the transfer of the assets.  Advanced estate planning techniques can be used in that process, which may include some of the following:

 

Family Limited Partnerships (FLPs)

 

Intentionally Defective Grantor Trusts (IDGTs)

 

Irrevocable Life Insurance Trusts (ILITs)

 

Qualified Personal Residence Trusts (QPRTs or House GRITs)

 

Grantor Retained Annuity Trusts (GRATs)

 

Dynasty Trusts

 

Charitable Split Interest Trusts (CLATs, CLUTS, CRATs, CRUTs)

 

Lifetime Giving Programs