WELCOME TO THE MILIKOWSKY TAX LAW BLOG
Providing actionable insights and valuable information to help you navigate the complexity of tax law for your business.

How Far Back Can EDD Audit Your Small Business?
Employment Development Department (EDD) performs many services, but their primary role that impacts small businesses is collecting and auditing payroll taxes. Employers pay payroll taxes for W-2 employees, but not for 1099 independent contractors.
The…

Can IRS Summon Your Bank Records?
The Internal Revenue Service (IRS) has the power to investigate the finances of a taxpayer if they believe the taxpayer is withholding assets. One tool IRS uses to do this is a bank summons, which is a legal document that requires your bank…

Five Signs Your Small Business is Prepared for an IRS Audit
Internal Revenue Service (IRS) will flag businesses for an audit when the agency finds suspicious activity in your business’ tax returns. The suspicious activity may be innocent in nature, but IRS performs an audit to ensure your business…

IRS Audits and the Impact from the Budget Reconciliation Bill Explained
On Sunday, August 7th of 2022, the Senate passed the Budget Reconciliation Bill, or the Inflation Reduction Act, which includes nearly $80 billion in funding for IRS. More than half of the funding is set for enforcement. IRS aims to collect…

Ultimate Guide to Tax Law for Small Business Owners
What Taxes Does My Small Business Have to Pay?
Small business owners may have to pay additional taxes on top of income taxes depending on if you have employees, how you classify your business, and your business expenses.
The various taxes…

What to do if IRS Audits Your Business
Business owners may not be sure where to start if IRS audits their company. However, an IRS audit doesn’t have to feel stressful or disorganized. In this article, we’ll discuss a set of steps business owners can take if they find out they…

How to Appeal an SBA PPP Loan Forgiveness Denial
The U.S. Small Business Administration (SBA) is currently going through loan forgiveness applications to approve or deny claims. Businesses that filed for a PPP loan during the COVID-19 pandemic and used the funds correctly can apply for loan…

California EDD Audits and Independent Contractor Classification
The California Employment Development Department (EDD) conducts audits to determine if businesses are:
Correctly classifying their contractors and employees, and
Paying the full taxes due under California law
It’s important to…

CSLB Site Sweeps and EDD Audits
CSLB site sweeps and EDD audits can cost business owners delays, fines, stop-work orders and even potential jail time.
In 2019 and 2020, CSLB’s Statewide Investigative Fraud Team (SWIFT) responded to 855 leads, conducted 52 sting operations…

California CPA’s: Questions to ask your Clients to Reduce EDD Audit Risk
Certified Public Accountants (CPAs) have the most insight into their business owner clients’ daily transactional history. You may find that your clients who have 1099 contractors are now in the grey area of worker classification since it was…

IRS Audits: Your Ultimate Guide
IRS audits can be a business owners’ worst nightmare: the hassle, the heaps of paperwork, the potentially hefty bill. However, with the right preparation and resources, an IRS audit doesn’t have to be a stressful event.
Read on…

International Tax
THE FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)was passed in March of 2010, and it mandates that taxpayers in the United States who have certain offshore accounts must report them.