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THIS INFORMATION IS FURNISHED AS A PUBLIC SERVICE.  SOME INFORMATION MIGHT BE OUT OF DATE, LIMITATION AMOUNTS MIGHT HAVE CHANGED, RATES COULD HAVE CHANGED AND OTHER EVENTS THAT MAKES THIS INFORMATION NOT USEFUL.

"IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, I inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any matters addressed herein."  See Letter Below

Tax Policy Centers - Brookings Institution

Quick Tax Facts

IRS Forms (Scroll Down To Bottom)

Free Tax Info

IRS Employer Identification No.

Address for Filing Various Tax Returns

Families & Prof.

Tax and Accounting Sites Directory


A New Way of Thinking About Taxes


Our individual, partnership, corporate and nonprofit clients are looking for solutions to managing their taxes. Managing this complex area goes well beyond tax compliance planning.

The benefits of using tax to your advantage are too important to underestimate. Your company's ability to capitalize on the lowest effective tax rates across multiple jurisdictions can directly impact the profitability of your practice or business. How tax is treated in a transaction can be critical in determining the success or failure of a new venture or helping you reach your financial and personal goals.

Building a strategy
Tax, in other words, should no longer be treated as an afterthought; it has to be an integral part of your forward planning for the entire organization. Your practice or business needs an ongoing tax strategy that fully supports your business objectives and also plays an important part in decision-making at the earliest possible stage.

Your tax strategy must be both innovative and demonstrably effective in creating value, while enabling you to think ahead in a fast-changing environment. It must be underpinned by fast access to accurate tax-relevant information. And, it must be supported by the necessary human skills.

At Jerry E. Bartram, CPA we bring over thirty-four year of being involved in tax planning, tax preparation and tax compliance.  We start with accurate accounting records and then build strategies together for minimizing your taxes consistent with various Federal and State  tax laws.

Please look at the menu to the left to find free helpful information about how to run a more successful practice.  The Tax Ideas section has a number of helpful links and articles.

Why not call today for an appointment

A Monthly Tax News Letter For Young Health Care Professionals

Click Here For A Tax Calendar

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IRS Market Segment Specialization Program - Guide that contain IRS Examination Techniques

JERRY E. BARTRAM
CERTIFIED PUBLIC ACCOUNTANT

 

35460 Beech Avenue Yucaipa, CA  92399
Telephone (909) 790-1583  Fax (909) 790-3862
www.RedlandsCPA.com   
Jerry@RedlandsCPA.com

To my Clients and Friends:

I have implemented new procedures to comply with recently issued Treasury Department rules relating to written tax advice, which became effective on June 21, 2005. Under these rules, if I provide you with tax advice on which you can rely for purposes of avoiding tax penalties, I am required to prepare a formal opinion that satisfies rigorous factual and legal diligence standards. Failure to satisfy those requirements will subject me to potential penalties. Any advice that fails to comply with the formal opinion requirements mentioned above must include a disclaimer along the following lines:

"IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, I inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any matters addressed herein."

Effective June 21, 2005, unless you specifically request an opinion that satisfies the requirements of Circular 230, you will see the above disclaimer in most of my tax-related communications to you.

In the past, I have provided you with tax advice in forms that were most appropriate for your inquiry and your needs. These have covered the entire range: a quick reaction, a cold review, an analysis limited to principal legal authorities, tax disclosure for your offerings, a memorandum of law based on your facts and formal opinions for your transactions or offerings. Through my course of dealings with you, I have earned your trust and you have been able to rely on my advice in whatever form delivered. I will continue to serve you to the best of my ability and provide advice that is cost-effective and consistent with your needs. The required disclaimer does not denigrate the logic of my tax analysis or the force of the relevant legal authorities. But the IRS will no longer permit you to rely on that less formal advice for purposes of avoiding tax penalties.

Generally, penalties only apply in circumstances where the position you took was successfully challenged. In many cases, the existence of "substantial authority" may eliminate any penalties. The legal precedents discussed in my communications may constitute "substantial authority." However, in some circumstances reliance on an opinion of a CPA is an independent ground for elimination of penalties. Unless my written advice satisfies the new stringent requirements described above for a formal opinion, it will not constitute such an independent ground.

I encourage you to discuss with me the situations where you might need formal opinions and analyses for purposes of avoiding penalties.  I work with a group of tax attorneys that can provide such an opinion if you need one.  However, I believe in most transactions and day-to-day advice you will not need such formal opinions. Therefore, you can expect to see the above disclaimer in my written communications, unless you specifically ask us for a formal opinion that satisfies the requirements of Circular 230.

Do not hesitate to call us if you have questions about this matter.

Yucaipa Office

35460 Beech Avenue

Yucaipa, CA  92399

Telephone  (909) 790-1583

Fax            (909) 790-3862

E-mail Please Call For Address

Please contact our Web master with questions or comments.

Copyright 1999 Jerry E. Bartram, CPA  All rights reserved.

Web designed and authored by Jerry E. Bartram, CPA  Last Updated 12/22/14

"IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, I inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any matters addressed herein."