JohnAlanCohan@aol.com
310.278.0203


Probate/Conservatorships
IRS Audits
IRS Collection
IRS Appeals
U.S. Tax Court
IRS Criminal Investigation
Tax Litigation
Tax Opinion Letters
Business Plans
Aviation Law
Tax Exempt/Nonprofit Organizations

All aspects of equine and livestock law, particularly tax matters, syndications, business plans, tax opinion letters, and drafting of business documents.

 

John Alan Cohan has more than 30 years of experience in tax law, probate and conservatorships. Mr. Cohan brings to his clients extensive experience as a tax lawyer, handling complex tax audits, and cases in IRS Appeals and U.S. Tax Court. Mr. Cohan prepares tax opinion letters on complex tax matters so that clients can comply with IRS Regulations.

Clients include various trade associations, tax exempt organizations, as well as individual clients. In addition to general tax and probate expertise, Mr. Cohan has a broad knowledge of laws in the livestock, horse and agricultural industries.

John Alan Cohan was formerly law clerk to Federal Judge Charles H. Carr, and was a legal writer for the Los Angeles Times. He writes a monthly legal column that appears in a number of industry magazines, and is author of 35 articles published in law review journals.

Mr. Cohan offers nationwide services in tax law, and has handled tax cases in all 50 states. He offers his experience, knowledge and personal touch to to clients, always focusing on meeting the specific needs and objectives of each client.


Overview: State Bar Disciplinary Matters
It is important to respond appropriately to any disciplinary complaint lodged against you by the State Bar. About one-half of complaints are resolved after the attorney responds to a letter of inquiry without being referred to an investigator or prosecutor. Amazingly, about 40% of disciplinary cases end up in default, resulting in penalties or even disbarment.
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Recordkeeping and the IRS
The accuracy and businesslike nature of records is something that the IRS has been scrutinizing more and more in recent years.
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Preparation for an IRS Audit
There was a 7% increase last year in individual audits, and an 8% increase in small business audits. Most of the increased revenue pertains to taxpayers who underreported income-the main area that seems to arise in audits.
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IRS Appeals Jurisdiction
Many taxpayers fear being audited, for good reasons. Excessive tax deductions, failure to report income, questionable methods of reporting losses, or other elements easily trigger an audit, and many audits are randomly selected.
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Tax Court Jurisdiction
For most people their entanglement with the IRS ends at the audit phase: Taxpayers will often cave in and pay whatever the IRS says they owe.
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Tax Opinion Letters
The Internal Revenue Service and the U.S. Treasury department have declared war on the widely used tax opinion letters in their effort to combat abusive tax shelters. But tax opinion letters are also used in many legitimate transactions, and are prepared by tax attorneys for any business or personal transaction that might lead to significant tax consequences.
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Business Plans
In recent years the IRS has ruled that a written business plan is important evidence tending to prove that you are operating in a businesslike manner.
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Failure to File Syndrome
A surprising number of people have not filed tax returns for three years or more. Eventually, they realize the IRS will catch up with them.
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Home Office Deductions
Treasury Officials have announced concern about one of the biggest tax problems facing the Internal Revenue Service in years: the abuse of tax laws by taxpayers taking excessive deductions for their home offices.
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Offers in Compromise
There are many websites and radio advertisements that offer services to help "compromise" IRS tax bills. Many of these offers make dubious claims, and can entail upfront costs that exceed the results produced.
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The Importance of Wills
Quite often the implementation of a simple Will is neglected until it is too late to protect one's family and loved ones.
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Wills for Business & Farm Owners
One area of concern for people, particularly those who own an ongoing business, ranch or farm, pertains to the continuation of business without interruption in the event a key member of the family or management team should die.
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Asset Protection Trust
When Congress recently passed new bankruptcy legislation, some lawmakers suggested that the law has a loophole used by wealthy people to protect substantial assets from creditors even after filing for bankruptcy.
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Challenging a Will
There is heightened concern over situations in which the validity of a will may be contested on grounds related to the alleged mental incapacity or susceptibility to undue influence of the will's author (the testator). This concern is expected to increase due to the growing number of Americans who are living longer, and in view of the risk for illnesses, such as AIDS, that can produce mental changes.
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Creditors and Living Trusts
Is it true that creditors' claims can be avoided by implementing a living trust? I am frequently asked this question when clients come into my office to review their estate planning needs.
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Criminal Tax Evasion
The possibility of being indicted for tax evasion is a fear that some people have if they don't file or pay their taxes, or if they secret money away in foreign banks. Under Section 7201 of the Internal Revenue Code, it is a federal crime for anyone to willfully attempt to evade or defeat the payment of federal income taxes.
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