Blog Articles
Eggshell Audits: When a Civil Examination Carries Criminal Exposure
An eggshell audit is a civil exam hiding criminal exposure. A tax attorney explains badges of fraud, CI referrals, Kovel protection, and voluntary disclosure.
Opportunity Zones: A December 31 Deadline and a Rebuilt Program
Deferred gains from older Opportunity Zone investments are recognized December 31, 2026. A tax attorney explains the deadline and the new program.
New W-2 Reporting for Tips and Overtime: What Employers Must Do Before Year-End
New W-2 reporting for qualified tips and overtime takes effect for the 2026 tax year. A tax attorney explains Box 12 codes, occupation codes, and payroll setup.
Your State May Not Follow the New Federal Tax Law And That Can Change Everything
Many states do not conform to key OBBBA provisions. A tax attorney explains which federal tax breaks your state return disallows and how to plan for the gap.
Law Office of Pietro Canestrelli Ranks No. 934 on the 2026 Inc. 5000 List of America’s Fastest-Growing Private Companies
The Law Office of Pietro Canestrelli, a Tax Controversy Boutique, APC, ranks No. 934 on the 2026 Inc. 5000 list of America’s fastest-growing private companies.
Cannabis and Section 280E: What Rescheduling Actually Changed
Medical cannabis moved to Schedule III in April 2026, changing Section 280E. A tax attorney explains who qualifies, dual-license allocation, and prior-year risk.
The September 15 Deadline: Estimated Taxes and Extended Pass-Through Returns
September 15 is the Q3 estimated tax deadline and the extended pass-through filing date. A tax attorney explains safe harbors, penalties, and how to catch up.
California’s PTE Elective Tax: The Most Powerful SALT Workaround for Business Owners
California's PTE Elective Tax: The Most Powerful SALT Workaround for Business Owners If you own an S-corporation, partnership, or multi-member LLC in California, the Pass-Through...
Trust Fund Recovery Penalty (TFRP): What California Business Owners Must Know
Trust Fund Recovery Penalty (TFRP): What California Business Owners Must Know If you own or manage a business in California and your company falls behind on payroll taxes, you...