BulldogTom

Never had that issue. But I love your tag line on your signature. Are you a former Coastie? Tom Lodi, CA Former Boatswains Mate 2nd Class, Bodega Bay, CA

I think you are being overly sensitive. You certainly are welcome here. I did not get the sense that you are unwelcome or unwanted in any previous posts. Don't feel bad about Jainen, he shoots everyone down. He really can be nice, but he is very precise in everything he posts, and points out sloppy wording and phrasing on all of us. It is actually very helpful to have him pick on you when you have a problem and need to see it from a different angle. It may just be coincedence that you have gotten a couple of posts directed at you. Don't stop posting, because it is the interaction between us that makes it so helpful to the rest of us. It is uncomfortable sometimes being the object of the learning experience, but it makes us all better. Tom Lodi, CA

4PM Pacific Time - ESPN - This one is for all the bones in the yard.

I beleive you could get those carryforwards. For example, they would be released if the property was sold. I think the real question is how the taxpayer treated the losses for CA purposes in the years of losses. Were California returns filed every year? Tom Lodi, CA

Could you argue that the disregarded entity payment was actually the schedule c payment of the individual, making the last day to file for refund on an individual return 4/15/08? I know it is weak, but it is the best I can come up with. Tom Lodi, CA

I spoke to the FTB last night and tried the scared routine. Lady was very nice in telling me that it was most likely not a valid excuse, but a doctor's note usually works. "Send in your letter, but don't get your hopes up." However, she said the Advocate would be more willing to listen if there was a hardship involved and the letter to the advocate included a detailed financial position. I think I will try both (same letter, two addresses) and see if I can get either one to bite. Tom Lodi, CA

Bonnie, Hope you dry out soon. But a day off would do my 'dogs some good. Like in the Bull Durham movie when they created the rain out to get a night out? You know what is funny, I just figured out what your screen name means. I have always thought you were in like Boston, or someplace else in New England. It just dawned on me that the NE is for Nebraska. What a Doh! moment for me. Thanks for your kind words about my 'Dogs. Tom Lodi, Ca

I thought they had game one last night when they went up three. As soon as they brought in the closer, I told my wife we were in trouble. He had been in the last two days, and went 2 innings in one of them. No matter what, I am very proud of my school. They have done well. Now, could you do something about Orel Herschieser? Like make sure he does not get to the ballpark. I have never heard a more one sided, condescending announcer. At one point he actually said that since the Fresno State players will not have long major league carreers, they are enjoying the series more than Georgia. What a jerk. Tom Lodi, CA

Is that what is known as "high level accounting" in your office? I keep threatening to put a sign on my ceiling that says "There are no numbers up here, so I hope you are praying for God to give you divine inspiration." And of course, the answer is always SALY - same as last year!!!!! Tom Lodi, CA

Not pro bono on this client. I have been paid up front for the tax returns. That is why he can't pay the penalties. Tom Lodi, Ca

I know that one (or a variation of it) normally works at the federal level, but CA uses the reliance on a professional example specifically as a cause that will not be granted abatement. I also know that the IRS will sometimes allow the "I'm stupid and scared" excuse that goes something along the lines of, "Taxpayer was unable to file his 198X tax return due to a family situation and was so afraid of the enforcement powers of the IRS that he could not bring himself to correct the error. Upon retention of competent professional assistance, taxpayer has filed the originally delinquent return all subsequent returns. Please abate the penalty in the interest of effective administration of the tax laws of the United States." That is the tack I would like to take, because it is fairly accurate in most cases, and in this one specifically. Unfortunately, I can find nothing in the CA Revenue and Taxation code that will support it. Tom Lodi, CA

I am looking for some way to get the Failure to File and Failure to Pay penalties abated for my client. This is the guy who has not filed in 20 years. The penalty is very steep for 2004, tax due is $108, penalties and interest push it up to $381. Client has filed the 4 years they asked for, and I think there will be more auto generated penalties as they work these returns through the system. Client makes $12 per hour and gets 40 hrs per week. Does not have a lot of money to make the rent and car payments. There really isn't a reasonable cause, but I was looking for something along the lines of effective administration of the tax laws to try and get some relief. Any suggestions? CA taxpayer advocate is my last resort. I would prefer to try and work this out with FTB. Thanks in Advance Tom Lodi, CA

Congratulations JB. Wishing you a wonderful life together. Tom Lodi, CA

Rick, you need to get your spelling straight. Fresno State are the 'Dogs, and Georgia are the Dawgs. I am not sure what a Dawg is (it must be one of them southern things - perhaps KC or one of our other southern friends can enlighten me). The national media is now calling Fresno the WonderDogs - as in I wonder how the hell they got to this game. My 'Dogs have already won in my book. The next two games are just the icing on the cake. Tom Lodi, CA

Proud ... I am going out of my freakin mind. MY 'DOGS ROCK!!!!! Thanks for mentioning it. Tom Lodi, CA

I am not trying to incite anyone, just make an observation. I find it very interesting that there are people who in one sentence will claim G W Bush is the stupidest president we have ever had, and then in the next claim that he was able to deceive the entire US Senate, House of Representatives, United Nations Security Council, and half a dozen nations into believing that Saddam had WMD's. Oh, and don't forget that he was able to jury rig the 2000 election and get appointed by the Supreme Court, and was able to convince a majority of the voters in the US to elect him a second time. Not bad for the stupidest president in history. I was watching a show the other day that showed Saddam did have the capability to produce WMD, but did not have the opportunity to make them. The reporter also had Iraqi documents showing that Saddam was telling everyone he had WMD when in fact he did not, but he wanted the Iranians and Isralies to think he did. The report concluded that the inspections were keeping him from starting the production of WMD, and he was just bidding his time until he could start up factories again. 60 Minutes also did a feature on the agent who interrogated Saddam for the United States, and the agent said similar things about him. What GW knew, and when he knew it, will always be debated by those who condemn and defend him. My personal take - he stood on the pile of rubble at Ground Zero and promised to get revenge. The nation cheered him. He went about trying to accomplish that task (poorly perhaps) and kept his word. I don't see anything sinister, just misguided. Tom Lodi, CA

I am just casually watching this thread, but it is interesting. The §263A code section referenced in Van-Lusk are the unicap rules. That only applies to businesses, right? Aren't you exempt from unicap if you are a small business? The §266 rules are the ones Jainen was originally quoting the regs from. Did Van-Lusk make any reference to §266? I am wondering how much scope §263A has over an individual? Tom Lodi, CA

I think Jainen is right (don't you just hate that - I would like to see him wrong every once in a while). Your tax court example RoyDaleOne looks like a business activity, even though they hold the land for investment. It seems to imply that there were multiple properties being held for investment, making the partnership a business that invested and developed land. I think the OP implies that this is a one time investment for the taxpayer. I could be wrong, but this appears to me to be an important distinction. Tom Lodi, CA

So, you make my point for me. Thank you Jainen. There is no unemployment crisis or shortage of jobs when workers have the ability to refuse to work in the available jobs unless the wages increase. What are all these unemployed people doing then if not taking jobs that pay less than what they want? How are they living? The answer is they are being subsidized by Uncle Sam or Mommy and Da-Da. That is what is skewering the supply and demand labor balance. It is an extraneous factor in the market that causes the imbalance. And you still have not answered why a private project should cost 40-60% less than an identical government project. That is purely payoff for political contributions and votes by politicians. Tom Lodi, CA

Jainen, you are not interpreting what I said correctly. We have 20 jobs for skilled laborers right now. We will hire an unskilled laborer and train them to become productive in our company. The time it takes to become skilled in our profession is about 3 months. During that time, we pay for a boat load of training. Yet the workers want the wages of a skilled employee immediately. They have no skills and they require a great investment on the part of our company. When they learn our craft, they earn the wages of that craft. If the employee came to us fully trained, they would earn a good wage immediately. As for the 40-60% increase, that is the built in extra cost for prevailing wage jobs. Our employees do not demand those wages, they would work for less. The state mandates those wages. We have to pay that "minimum wage", and it increases the bid by 40-60% over what a private developer would pay for the same project. Tom Lodi, CA

I agree with Papa Joe.

I don't have a problem with trade union members. They work hard, mostly. Electricians, plumbers, masons, etc. are all very skilled. My problem is with the way the unions buy influence to get jobs. I work for a company that competes with unions on prevailing wage jobs in CA. We are a merit shop. Prevailing wage in CA means union scales. They bought the politicians who make the rules for labor rates on public jobs. Want to know why the roads suck in CA? Because that sign holder telling you to slow down is not only making $20/hr, they are getting $8 in retirement pay and $4 in healthcare pay. Journeymen are getting upwards of 35/hr plus ret plus health. Apprentices are getting $18 plus plus at the first level of training. It is no wonder the state is broke, they pay too much for these jobs. Whenever we bid a prevailing wage job, the cost is at a minimum 40% more than a private wage job, and usually more like 60% higher. Now the unions are using environmental laws to sue private works developers to force them into using union only labor. They call these agreements PLA's, or Private Labor Agreements. It works like this: I plan to build a huge hotel in the old Sacramento railyard (an area of Sacramento that is being redeveloped). I put out the project to bid. The unions file an environmental lawsuit and threaten to hold up my project in court until I sign the PLA. If I agree, the lawsuit is dropped. This is all with the blessing of the Democratic controlled legislature in CA, that gets a big chunk of union cash for their campaigns. Back to unemployment - anyone could see this economic downturn coming, and the increase in unemployment, but it isn't as bad as the media portrays it. The rate did jump, but 95% of Americans are working. And economist will tell you that pushing unemployment below 3% is virtually impossible and damaging to the economy (wage price spirals when labor is too tight). There are jobs available today, but not many that are going to pay a living wage to trully unskilled workers. I can hire 20 people at our company right now. But they must have good driving records, pass a drug test, have a high school deploma, and be able to work hard. The job is not difficult, and we offer great training and OK benefits including mostly paid employee health and partially paid dependent health and 401k with a 50% match. Because of incentive pay, some of the employees make more than I do in some weeks. We can't get enough qualified people to come in. The first 3 months are hard at our company, but if you make it, you can make a good living. Most new hires want to get that wage immediately, not earn it. Stepping off my soapbox now. Tom Lodi, CA

That is a new word on me. I would say he made it up, but knowing Jainen, he would have a cite for it. Tom Lodi, CA

You are welcome. I am glad to help, even though I still think there are fees to be collected from this client. He just stuck 100K in his bank account, he can pay you. Tom Lodi, CA

I am sure we have better agriculture products out here, but I am talking about Hillary. This is the woman who said everything anyone said negative about her husband was a "...vast right wing conspiracy". Osama, oops, I mean Obama has a yellow spine made of jelly, but he is trying to reach out and be civil to the right, even if he is a lefty on most issues. But Billary is the queen of social medicine. It don't get much more left than that.