The Business & Tax Law Resource Center

Legal Concepts Explained in Plain English

Arm yourself with the knowledge you need to make informed legal decisions. 

CTA Ping Pong – The Current State of FinCEN BOI Filings

CTA Ping Pong – The Current State of FinCEN BOI Filings

The Corporate Transparency Act (CTA) is a federal law requiring businesses to disclose specific ownership information to the US Financial Crimes Enforcement Network (FinCEN). The CTA filing requirements apply to corporations, LLCs, and partnerships, with exceptions...

Dealing With IRS Revenue Officers

Dealing With IRS Revenue Officers

IRS revenue officers are focused on tax collection. Unlike agents or examiners who handle tax audits, revenue officers are not accountants or CPAs and often lack advanced financial knowledge. A more accurate title would be “IRS collection agent.”Taxpayers often...

Complying With Estimated Quarterly Taxes in 2025

Complying With Estimated Quarterly Taxes in 2025

No one enjoys the process of filing and paying taxes. If you're self-employed, operate an LLC, or have a side hustle, you may carry the additional burden of paying estimated quarterly tax payments. The rules, regulations, and filing process can seem overwhelming, but...

Dealing With IRS Revenue Officers

Dealing With IRS Revenue Officers

IRS revenue officers are focused on tax collection. Unlike agents or examiners who handle tax audits, revenue officers are not accountants or CPAs and often lack advanced financial knowledge. A more accurate title would be “IRS collection agent.”Taxpayers often...

Substitute for Return: IRS Collections Explained

Substitute for Return: IRS Collections Explained

A Substitute for Return (SFR) refers to a tax return that the Internal Revenue Service (IRS) files on behalf of a taxpayer who has failed to submit their own return. The IRS uses available information, such as W-2s, 1099s, and other such income reported on documents,...

CTA Ping Pong – The Current State of FinCEN BOI Filings

CTA Ping Pong – The Current State of FinCEN BOI Filings

The Corporate Transparency Act (CTA) is a federal law requiring businesses to disclose specific ownership information to the US Financial Crimes Enforcement Network (FinCEN). The CTA filing requirements apply to corporations, LLCs, and partnerships, with exceptions...

Stay in Control: Proper LLC Governance

Stay in Control: Proper LLC Governance

Entrepreneurs often prefer an LLC business structure because it offers flexibility in management, protects owners from liability, offers significant tax benefits, and has less paperwork. Part of these benefits make it the better option than corporations requiring...

What is an Asset Purchase Agreement and When Do I Need One?

What is an Asset Purchase Agreement and When Do I Need One?

An Asset Purchase Agreement (APA), also referred to as an asset sale agreement or business purchase agreement, is a legal document that outlines the terms and conditions for the sale and purchase of an existing business or its assets. The APA you use should outline...