Tax Attorney in Pembroke Pines, FL

No. Federal IRS practice is governed by 31 CFR Part 10 (Treasury Circular 230). Any attorney admitted to practice in any U.S. jurisdiction may represent any taxpayer before the IRS in any state, including Pembroke Pines, through a Form 2848 Power of Attorney. The U.S. Tax Court admits attorneys on a national basis and holds Florida trial sessions in Miami, Tampa, Jacksonville, and Tallahassee. Florida-Bar admission is required for Florida state-court litigation, which is uncommon in tax-resolution work because most federal tax cases never reach Florida state court — and where it is required, we refer to local Florida counsel.

No personal income tax. Florida is one of nine states with no state-level personal income tax, and the Florida Constitution prohibits a state income tax on natural persons. Florida does impose a 5.5% corporate income tax under Chapter 220 on most C corporations doing business in the state, a 6% state sales-and-use tax under Chapter 212 (plus the 1% Broward County discretionary surtax, for a 7% effective rate in Pembroke Pines), and Documentary Stamp Tax under Chapter 201 on deeds and mortgages. Pembroke Pines individuals deal with federal IRS issues; Pembroke Pines businesses deal with both federal IRS and Florida DOR exposure.

Miami, about 25 miles south. The U.S. Tax Court holds no permanent Pembroke Pines session, so Broward petitioners typically designate Miami as the place of trial under Tax Court Rule 140. Miami sessions are held at the Wilkie D. Ferguson Jr. U.S. Courthouse, 400 N. Miami Avenue, Miami, FL 33128, a routine drive south on I-95 or the Turnpike. The Court also holds sessions in Tampa, Jacksonville, and Tallahassee for petitioners closer to those metros. Session dates appear on the Court's published calendar at ustaxcourt.gov.

Yes, if the aggregate balance across all your foreign accounts exceeded $10,000 at any single point during the calendar year, FBAR (FinCEN Form 114) is required under 31 USC §5314. The threshold is aggregate, not per-account, and the test is the maximum balance during the year, not the year-end balance. Form 8938 under IRC §6038D layers additional reporting on top once thresholds are crossed ($50,000 / $100,000 for single filers, higher for joint filers and those living abroad). For Pembroke Pines households with Cuban-American family accounts in Spain, Mexico, or the Dominican Republic; Venezuelan accounts at Banesco, Mercantil, or Banco Provincial; Colombian Bancolombia or Banco de Bogota accounts; Brazilian Itau, Bradesco, or Banco do Brasil accounts; Haitian Unibank or Sogebank accounts; or Chilean and Argentine banking, this matters every year. Streamlined Domestic Offshore Procedures are how we handle non-willful catch-up for missed years.

A 1099 physician contracting with Memorial Hospital Pembroke, Memorial Hospital West, Memorial Hospital Miramar, Memorial Regional, or the Memorial Cancer Institute who earns above the Social Security wage base ($168,600 for 2024, indexed) materially benefits from an S-corp election. Self-employment tax under IRC §1401 (15.3% combined) applies to all Schedule C net earnings, while only the reasonable W-2 salary portion of an S-corp distribution is subject to FICA. The Medicare portion still applies on the wage piece, but the Social Security portion caps. Reasonable-compensation analysis under Rev. Rul. 59-221 and the IRS audit guidelines must support the W-2 wage chosen — physicians are a known IRS audit profile. Solo-401(k) and SEP-IRA elections also work differently between the two structures. We model the actual numbers as part of the consultation.

Three big ones. First, statutory residency: New York treats anyone who maintains a permanent place of abode and spends more than 183 days in the state as a resident regardless of domicile — the year you move, that audit can come back at you for the part-year period and beyond. New Jersey, Illinois, Massachusetts, Michigan, and Pennsylvania apply similar but distinct rules. Second, source-of-income: wages, RSU vests, and stock-option exercises tied to work performed in the prior state may remain taxable there even after you become a Florida resident. Third, federal withholding alignment: your W-4 and quarterly estimates likely need to be retuned after the move — especially if your equity-comp grant uses prior-state withholding tables. We have done IRS resolution work for Pembroke Pines relocators with five- and six-figure prior-state assessments still pending while the federal side spirals.

Yes, almost certainly. Passive Foreign Investment Company (PFIC) reporting under IRC §1297 attaches to most foreign mutual funds, including standard Brazilian Itau, Bradesco, Banco do Brasil, and Caixa retail funds; Colombian Fiducuentas; Chilean Fondos Mutuos; Venezuelan dollar-denominated funds; and Argentine FCI. Each PFIC requires Form 8621. The default Section 1291 excess-distribution regime is punitive — ordinary-income treatment plus an interest charge on deferred gain spread back across holding-period years. A timely Mark-to-Market election under §1296 or Qualified Electing Fund election under §1295 can soften this but only if elected on time. Pembroke Pines Brazilian, Colombian, Chilean, and Venezuelan households almost always discover this during a Streamlined Filing engagement, and we work through the back-year Form 8621 stack as part of the submission.

Yes. IRC §7345 authorizes the IRS to certify "seriously delinquent" tax debt — currently around $62,000 for 2026, indexed for inflation — to the U.S. State Department, which may then deny passport renewal or revoke an active passport. The certification reverses when the debt is paid, an Installment Agreement is in place, an accepted Offer in Compromise is in force, an active CDP hearing is pending, or Innocent Spouse Relief is in process. For Pembroke Pines households traveling regularly to Havana, Caracas, Port-au-Prince, Sao Paulo, Bogota, Santiago, Nassau, or Kingston, decertification is often the most urgent step in the engagement.

Several departing-resident issues line up. First, residency for the year of departure: a part-year return covers the U.S.-resident period, and you may continue to file Form 1040 as a U.S. citizen even after the move (citizens are taxed on worldwide income regardless of residence). Green-card holders should evaluate whether expatriation triggers IRC §877A — an exit tax for "covered expatriates" with net worth above the indexed threshold or recent tax liability above the indexed threshold. Second, FBAR continues to apply for U.S. persons abroad. Third, foreign-tax-credit planning under IRC §901 reduces double taxation once you start drawing income in the new country. Fourth, any U.S. real estate you retain produces ongoing federal filings — rental income under IRC §871 if you become a nonresident alien, or worldwide reporting if you remain a citizen. We work with departing Pembroke Pines households to close out pre-departure tax exposure and set the compliance posture for the years abroad.

Probably yes, for the federal trust-fund portion. IRC §6672 assesses a Trust Fund Recovery Penalty against any "responsible person" who "willfully" failed to pay over withheld taxes — the FICA and federal income-tax withholding portion of Form 941, not the employer's matching share. The IRS conducts a Form 4180 interview to identify responsible persons. Anyone with check-signing authority, payroll-decision authority, or knowledge of the unpaid taxes can be assessed personally. On the state side, Florida sales-tax responsible-person liability under Fla. Stat. §213.29 operates under similar principles for entities that collected sales tax in trust and failed to remit — with a penalty equal to 200% of the unpaid tax.

Yes. Personal-use casualty losses are deductible under IRC §165(h) only when attributable to a federally declared disaster. Hurricane Andrew 1992, Hurricane Wilma 2005, Hurricane Ian (FEMA-4673-DR-FL in 2022), Hurricane Helene (FEMA-4828-DR-FL in 2024), and Hurricane Milton (FEMA-4834-DR-FL in 2024) all qualify for affected Florida counties — Broward was included in several of these declarations. The deduction is the lesser of basis or fair-market-value decline, reduced by insurance and other recoveries, then by the $100 per casualty floor and the 10% of AGI floor. IRC §1033 involuntary-conversion treatment defers gain on replacement of damaged residential real estate. Some Broward filers can still amend prior-year returns under IRC §165(i) to claim the loss in the disaster year.

Federal tax-resolution fees vary by matter complexity. A straightforward Installment Agreement typically falls between $1,500 and $3,500. A full Offer in Compromise with Form 433 financial analysis runs $4,000 to $7,500. A Streamlined Filing Compliance Procedures submission depends on the number of accounts and years involved, generally $5,000 to $12,000 — multi-country Latin American and Caribbean cases sit at the upper end of that band. Audit defense depends on the audit type and number of issues. A U.S. Tax Court petition with case workup and trial preparation generally starts at $6,000 and rises with complexity. We provide a written fee quote after the free consultation. Cal Bar Rule 7.1 prohibits price comparisons unless backed by verifiable substantiation, so we do not market on price — we market on the work product and the case files behind it.

Yes. Communications between you and a licensed attorney for the purpose of seeking legal advice are protected by federal common-law attorney-client privilege, subject to the usual exceptions (crime-fraud, waiver, etc.). The narrower federally-authorized tax practitioner privilege under IRC §7525 applies to non-attorney CPAs and EAs but does not extend to criminal-tax matters. An attorney handling your Pembroke Pines tax case retains the broader privilege that survives criminal investigation — a meaningful difference if an FBAR audit or offshore-account exam develops willfulness indicators.

For administrative protests within the Florida DOR and informal conferences, taxpayers may represent themselves or be represented by an attorney, a CPA, or another authorized representative. For formal proceedings at the Florida Division of Administrative Hearings under Fla. Stat. Chapter 120, the same flexibility generally applies and VTL can appear under Form DR-835 (Florida Power of Attorney). For judicial review proceedings in Florida circuit court, an attorney admitted in Florida is required — that is the point at which we refer to local Florida counsel and remain engaged on the federal posture. Most DOR disputes resolve at the administrative-protest or DOAH stage without ever reaching circuit court.

Yes, generally. IRC §6331(k)(1) suspends levy action while a processable Offer is pending and for 30 days after a rejection, and during any timely-filed Appeals review of a rejection. The IRS will not levy your Pembroke Pines bank account or wages while the Offer is being evaluated. However, the IRS may still file a Notice of Federal Tax Lien during the OIC pendency to protect its position in your Broward real estate or other assets. The CSED is also tolled during the pendency. A poorly-prepared OIC that gets returned (not rejected) does not provide the same protection — processability is the key threshold.