2012年1月14日 星期六

IRS Tax Relief IRS Tax Attorneys to the Rescue

Here are a few ideas on how to proceed if you have managed to get the contact information associated with a few IRS tax attorneys or IRS tax relief firms. These are easy methods to recognize whom to employ as well as whom to steer clear of.

An IRS tax attorney is definitely an authority who is able to deal with you in any event to barter the cheapest settlement deal achievable or to obtain the inaccurate amount of taxes recalculated. A tax attorney is a consultant who is able to guide taxpayers with any tax dilemma like bank levy, back taxes, wage garnishment, liens, IRS blunders, and excessive penalties.

Tax law is fairly complex and somebody with no in-depth understanding of the actual laws and regulations cannot manage situations effectively. An IRS tax attorney is the foremost course to choose because she or he has expertise in tax legislation. Lots of people think it is attractive to review tax law and stand for them before the IRS. However this isn't a sensible choice. It won't be as efficient like a specialist makes it.

An attorney stands for their clients in front of the law. This is to free the taxpayers from the required legal formalities involved in paying delinquent taxes and additional fees. The job of a tax attorney is to detect the way-outs for the client or taxpayer. This is to ensure that they are not over-burdened with the extra amounts of taxes that are made incorrectly predisposed by the law.

If you're looking for a good IRS tax attorney, you may have a lot work in front of you. There are lots of first-class law firms available; however, you should also be wise and ruthless on how to locate the correct one. To begin with, you need to recognize the truth that a truly recognized support may be worth looking for. Second, then you better recognize that we now have individuals who would make the most of you. Surprisingly, you will find a lot of IRS tax relief scams. They will provide you with extravagant terms necessary to defraud you of a real service.
When you hope for help in resolving your tax problems, Instant Tax Solutions will help. Accomplished tax attorneys will work with the IRS to look for out reasonable and sensible tax relief solutions. Attempting to deal with these problems entirely does not create any sense when you think about the history of the agency. A tax attorney will build thorough you are handled fairly in line with your taxpayer rights. Instant Tax Solutions has the tax knowledge and IRS negotiation skills to obtain a favorable and affordable settlement of your IRS tax debt problem.

This particular holds true that tax legislation transcends all colors. IRS Tax lawyers can lead you through the gray parts. These people can assist you to realize the actual indecisiveness. They are able to additionally translate what the law states to your benefit.

To facilitate you in going through IRS concerns, employ the service of seasoned tax attorneys and get it fast. IRS tax troubles are positively delicate. Being among the most imperative options that any person need to try to find within an IRS tax attorney's qualifications are information, competencies and achievements. Up to the point you can actually capably implement know-how, it's actually not regularly a key component. Expertise is employed to its maximum with working experience. These types of attorneys with past experiences have the measurements of the profession and have absolutely toiled in it for a substantial length of time. In the event that concerning assistance when controlling IRS tax conditions, this can be the method of encountered expert i suggest you primarily seek out.

If you are in danger with the Internal Revenue Service for back taxes and stuff like that, you might want to work with the expertise of an IRS tax attorney as soon as possible. It just isn't possible to overestimate the exact help that they are able to provide you with and also the benefits they can perform a s your representative. Whether or not they merely respond to a number of messages or calls for you and reply to a couple of correspondence or in fact fight for you in court, the assistance they furnish could help you save a great deal of funds and agony. Back taxes and audits are definitely not the bottom end of the planet; nonetheless they can certainly be seen like it if you find yourself in the center of one of these brilliant and difficult scenarios. They are definitely too much to handle and have you feeling like the world all of the sudden has admission to the important points in your life. But a tax attorney can certainly offset that lousy experience for you, and you will simply experience a lot more relaxed as soon as it becomes clear that you do have a specialist in favor of you. And even though you have not at all had any kind of IRS difficulties, take into account talking to a tax attorney in any case simply to guarantee you steer clear of virtually any prospectiv e challenges down the road. The money necessary for getting a tax attorney is small when compared to the charge that you may possibly accumulate by symbolizing yourself at the IRS.

Committing to a very good licensed tax resolution specialist or tax attorney could actually help tremendously boost your odds of locking down offer in compromise debt settlements, IRS settlement programs, innocent spouse alleviation, discharge of liens or levies, penalty abatement, and plenty of various other tax pay outs.

Continually be self-conscious of tax attorneys of which lay assertion the fact that he or she can enable you to get extensive revenue prior to when these people even measure the material you possess. There are actually corrupt people that would most likely capture you with counterfeit transactions of purchasing bigger returns after which you can shine above section of the inappropriately overpriced returns by billing you obscured expenditures together with provider costs.


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2012年1月13日 星期五

What does Patent Attorney Los Angeles do?

Patent attorneys are required by people who are involved in any creative business be it writing, painting, or any other activity. If you have any clarifications to make regarding patents, copyrights or trademarks you must approach patent attorneys. Patent attorneys are registered attorneys who can practice in the Patent and Trademark Office in the United States. Patent law is the only branch of law which requires a separate license.

The greatest threat to any new invention is it being stolen and sold by someone else other than the real inventor. With intellectual property theft on the rise and misuse of the Intellectual Property Rights, it has become very important for the owner of intellectual property to protect their property by any possible means. In these situations Patent, Trademark and Copyright laws prove to be effective and his is when you would require a patent attorney. Finding a patent attorney in Los Angeles is not difficult. You can get more information on the scope of protection which you can obtain once you discuss your patent ideas and requirements with the patent attorney in Los Angeles.

The official body which offers patents and trademarks to people who apply for the same is the USPTO or the United States Patent and Trademark Office. If you stay in Los Angeles and want to apply for patent you must seek patent attorney Los Angeles for carrying out the necessary legal paperwork. What is a patent? A patent is simply a license given to an individual or a company to sell a particular product. Anybody trying to imitate the original product will be subjected to punishment by law. Thus, if you have a company in Los Angeles you must seek help from patent attorney Los Angeles to file for patent so that the rival companies cannot steal your product idea. Even if you are an individual you must file for patents.

Thus, it is evident how Los Angeles patent attorney proves to be helpful and how his work is important.

Basically, the job of Los Angeles patent attorney is to file for patents on behalf of his clients so as to ensure that his client's products have a patent. Also he has to initiate proper action by filing a complaint if anybody violates the patent.

Finding a Patent Attorney in Ventura is also not difficult. You may look for Patent Attorney in Ventura online for even visit their office.

A trademark is different from a patent. In fact, t is easier to obtain a trademark than a patent. A trademark is basically the symbol or logo associated with a particular brand. A trademark is the visual symbol that people identify with. If you intend to have your trademark registered or want to seek legal help for filing a complaint against the misuse of your trademark you must contact trademark attorney Los Angeles. The process of obtaining a trademark is rather lengthy and complex. Thus, it is best to seek professional help in the form of trademark attorney Los Angeles.


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2012年1月12日 星期四

Pct Applicants Everywhere Should Continue to File Powers of Attorney From the Inventors

PCT Applicants Everywhere Should Continue to File Powers of Attorney from the Inventors,
Notwithstanding Changes to the PCT Regulations and
Corresponding Changes to U.S. Patent Regulations

I. Introduction

II. Relevant PCT Authority Including Recent Changes Thereto

III. Changes in U.S. Regulations in Connection with Changes in the PCT Regulations

IV. Relevant U.S. Statutory Authority Has Not Changes, and it Requires that Inventors Authorize Filing of a PCT Application

V. The Legal Effect of Filing a PCT Application Without Express Authorization from the Inventors at the Time of Filing

A. Will the USPTO enforce 35 USC 373?
B. Impact on U.S. Patents Issued on PCT Applications in Which the Inventor's Authorization to File the Pct Application Is Not Apparent

VI. What Could or Should the USPTO Do to Address This Issue?

VII. What Can Practitioners do Now to Correct PCT Applications Filed Without Authorization from the Inventors?

VIII. Conclusion

I. Introduction


The regulations of the PCT were recently amended for the purpose of relieving the oppressive requirement to file a Power of Attorney from each inventor when filing a PCT application. However, U.S. national law was not amended to relieve the requirement that the inventors authorize the filing of a PCT application. Therefore, filing a PCT application without express authorization from the inventors, such as via powers of attorney, creates an unnecessary risk of loss of U.S. patent rights.

Recent amendment to the PCT regulations and corresponding amendments to U.S. regulations appear to have enabled practitioners to by-pass the inventor signature burden by obtaining a power of attorney only from the corporate applicant. At least, that is how it appears by following the relevant PCT articles, recent changes to the PCT rules, and the commentary on new 37 CFR 1.421. However, the actual language of 37 CFR 1.421 and 35 USC 373 do not support this conclusion.

I outline the relevant authority and changes thereto below, and then examine the consequences of PCT applications filed without express authority from the inventors. Finally, I suggest corrective actions the USPTO, U.S. Congress, and practitioners could take to alleviate this situation.

II. Relevant PCT Authority Including Recent Changes Thereto

PCT Article 14(1) states in pertinent part, my emphasis added:

Article 14 - Certain Defects in the International Application

(1)(a) The receiving Office shall check whether the international application contains any of the following defects, that is to say:

(i) it is not signed as provided in the Regulations;

(ii) it does not contain the prescribed indications concerning the applicant;

(iii) it does not contain a title;

(iv) it does not contain an abstract;

(v) it does not comply to the extent provided in the Regulations with the prescribed physical requirements.

Thus, PCT regulations promulgated under the authority fo PCT article 14(1)(a)(i) controls what signatures the ROs must require.

PCT Rule 26.2bis (amended and in force as of January 1, 2004) is the regulation to which PCT Article 14(1)(a)(i) relates. PCT Rule 26.2bis states in pertinent part, my emphasis added:

26.2bis Checking of Requirements Under Article 14(1)(a)(i) and (ii)

(a) For the purposes of Article 14(1)(a)(i), if there is more than one applicant, it shall be sufficient that the request be signed by one of them.

(b) For the purposes of Article 14(1)(a)(ii), if there is more than one applicant, it shall be sufficient that the indications required under Rule 4.5(a)(ii) and (iii) be provided in respect of one of them who is entitled according to Rule 19.1 to file the international application with the receiving Office.

Thus, PCT Rule 26.2bis allows a RO to accept a PCT application signed by only the corporate applicant.

III. Changes in U.S. Regulations in Connection with Changes in the PCT Regulations

However, treaties including the PCT are not self implementing under U.S. law. U.S. statutes and regulations must be passed to implement treaties to which the U.S. accedes. In response to the changes to PCT Rule 26.2bis, the USPTO published rule changes at 68 FR 59881 (published October 20, 2003; effective 1/1/2004), but the USPTO did not (and could not) change relevant U.S. statutes. U.S. statutes are based upon Bills signed into law by the President, and they control over U.S. regulations. In particular, 68 FR 598883 left hand column states in pertinent part, my emphasis added:

Section 1.421: Section 1.421(b) is amended to remove reference to 1.425 ( 1.425 is removed). Under PCT Rule 26.2bis(a) (as amended), the international application will be considered to satisfy the signature requirement for purposes of PCT Article 14(1)(a)(i) if the request is signed by at least one applicant (except that all of the applicants signatures will still be required for withdrawals, see discussion of 1.421(g)). Accordingly, the current requirement in 1.425 that the failure of an inventor to sign the request in an international application designating the United States will only be excused where the inventor could not be found or reached after diligent effort or refused to sign the request will no longer be applicable. Section 1.421(b) is also amended to include the requirement of 1.424 that joint inventors must jointly apply for an international application. Section 1.424 is removed (see discussion of 1.424). Section 1.421(c) is amended as a consequence of the change to PCT Rule 4.9, as the United States will always be designated upon filing of an international application. Section 1.421(d) is amended to reflect the change to PCT Rule 90.4(d) permitting the RO to waive the requirement for a separate power of attorney.

The foregoing language in the comments on rule changes suggests that signatures of the inventors are no longer required in order to file a PCT application and have the PCT application be effective for obtaining a patent in the U.S. In fact, the actual amendments to the U.S. patent rules do not support that suggestion. In fact, 37 CFR 1.421, as amended, states in pertinent part, my emphasis added, that:

1.421 Applicant for international application.

* * * * * (b) Although the United States Receiving Office will accept international applications filed by any resident or national of the United States of America for international processing, for the purposes of the designation of the United States, an international application must be filed, and will be accepted by the Patent and Trademark Office for the national stage only if filed, by the inventor or as provided in 1.422 or 1.423. Joint inventors must jointly apply for an international application.
(c) For the purposes of designations other than the United States, international applications may be filed by the assignee or owner.

(d) A registered attorney or agent of the applicant may sign the international application Request and file the international application for the applicant. A separate power of attorney from each applicant may be required.

The expression in rule 1.421 "the United States Receiving Office will accept international applications filed by any resident or national" means that the USPTO, acting as a PCT RO will accept a PCT application filed by an attorney having power from any one applicant, such as and in particular a corporate applicant.

However, rule 1.421(b) goes on to state that "for the purposes of the designation of the United States, an international application must be filed, and will be accepted by the Patent and Trademark Office for the national stage only if filed, by the inventor." The negative implication is that a PCT application that is not "filed by the inventor" will not be "be accepted by the Patent and Trademark Office for the national stage." If the PCT application is not accepted by the USPTO for the national stage, then the applicants have lost rights to a U.S. patent.

I discussed my concerns with USPTO officials regarding the inconsistency of the changes in the PCT Rule 26.2bis and U.S. rule 1.421(b). They indicated that the reason for the tortured language in 37 CFR 1.421 is because that language mirrors the statutory requirements in 35 USC 373, which I discuss below. 37 CFR 1.421(b) is directed specifically to applications filed in the US/RO. However, the statutory language is not, I repeat, is not, limited to applications filed in the US/RO. The statutory language applies to all PCT applications wherever they are filed.

IV. Relevant U.S. Statutory Authority Has Not Changes, and it Requires that Inventors Authorize Filing of a PCT Application

35 USC 373 states reads as follows.

35 USC 373 Improper applicant.

An international application designating the United States, shall not be accepted by the Patent and Trademark Office for the national stage if it was filed by anyone not qualified under chapter 11 of this title to be an applicant for the purpose of filing a national application in the United States.

Legislative history relevant to this section appears on page 18 of the Senate Report entitled "Implementation of the Patent Cooperation Treaty" CIS-1975-S523-9 (Jun 19, 1975). That section states in pertinent part that:

373 Improper Applicant

This section provides that an international application designating the United States, shall not be accepted if it was filed by anyone who, according to chapter 11 of this title, is not entitled to be an applicant in the United States. The refusal can only be made when the application enters the national stage (Article 27(3) of the Treaty). Thus, the Receiving Office cannot refuse an international application on these grounds, since that application may contain designations of other countries in which such applicant is permitted to file. [Page 18 lines 18-37.]

Thus, 35 USC 373 specifically requires that a PCT application filed in the international stage can only enter the U.S. national stage if it was filed, in the international stage, by someone qualified under chapter 11 to file the application. Chapter 11 specifies that only someone authorized by the inventor can file their patent application. In particular, Chapter 11 includes sections 35 USC 111 to 35 USC 122. These sections of the statue includes numerous passages clarifying that the applicant means the inventor, and generally that the inventors must authorize that the application to be "made" on their behalf. The statute does not define "made." However, "made" in this context clearly implies prepared and filed.

35 USC 115 defines "applicant" to be the inventor, stating "Oath of applicant. The applicant shall make oath that he believes him-self to be the original and first inventor of [the invention]..."

35 USC 111(a)(1) makes it clear that preparation and filing of a patent application must be authorized by the inventor/applicant, stating that "Written application. An application for patent shall be made, or authorized to be made, by the inventor...."

35 USC 117/118 handle the exceptional circumstances of an inventor being dead, incapacitated, or wrongfully refusing to sign, in which case, upon sufficient showing, another may sign on behalf of the inventor.

Thus, barring exceptional circumstances, a U.S. application filed under Chapter 11 must be "authorized to be made" (that is, authorized to be prepared and filed) by the inventors. Accordingly, 35 USC 373 requires therefore that entry into the U.S. national stage requires that the PCT application had been "authorized to be made" (that is, authorized to be prepared and filed) by the inventor. Moreover, the language of 35 USC 373 clearly refers to the time of filing of the international application, and therefore the time relevant for determining whether the application was authorized to be filed by the inventors was when the PCT application was filed.

A power of attorney is authorization for an attorney to make application on behalf of an inventor, by definition of the meaning of attorney. That is, a power of attorney is a power to "authorize.. [the attorney] to act in the place or stead of another." Black's Law dictionary, fifth edition, page 117. Thus, a power of attorney from an inventor authorizes a practitioner to file a PCT application on behalf of that inventor.

V. The Legal Effect of Filing a PCT Application Without Express Authorization from the Inventors at the Time of Filing

A. Will the USPTO enforce 35 USC 373?

35 USC 373 requires that an inventor authorize the filing of the PCT application. It does not require that the authorization be in writing or in the from of a power of attorney. However, it is clearly imprudent to not file proof of authorization from the inventor when filing a PCT application, as exemplified by the following hypothetical situations.

Assume a PCT application filed without express authorization of the inventors. If the USPTO decides to enforce 35 USC 373, it could require proof that the inventors had authorized the filing of the PCT application at the time it was filed. In that case, a PCT application filed anywhere in the world without proof of authorization by the inventors may initially be refused entry to the U.S. national stage. This would be a backtrack on the USPTO's apparently lax position at this time, but within the realm of possibility.

A related issue is of course what constitutes an inventor's authorization? Would an employment contract be sufficient authorization to file a PCT application? Would a general or particular assignment of inventions be sufficient authorization to file a PCT application? There is of course no legal certainty. However, U.S. law and regulations require proof of authorization in the form of an inventors declaration and a power of attorney, not a mere employment contract or even an assignment.

Assume the USPTO requires documentary proof of authorization. What level of documentary proof would the USPTO require? For example, would a mere ex post facto assertion of the inventor be sufficient? Would the USPTO require evidence of a contemporaneous (with the filing of the PCT application) authorization from the inventors?

B. Impact on U.S. Patents Issued on PCT Applications in Which the Inventor's Authorization to File the PCT Application Is Not Apparent

Unless Congress acts to revise 35 USC 373, case law will eventually provide clarification on this issue. However, at a minium, filing a PCT application without also filing powers of attorney potentially weakens any resulting U.S. patent because it raises a potential ground for invalidity.

Consider for example an inventor/employee on the witness stand being questioned whether he or she actually authorized the filing of a particular PCT application. Then, consider the inquisitor probing into conventional filing practices of the inventor/employee's company indicating that inventors were routinely not consulted on PCT filings.

Consider for example inventors that change employment between the filing of the PCT application and the filing of the U.S. national stage application. Will their change in allegiance affect their memory as to whether the authorized the filing of a PCT application? Will it affect the prosecuting attorney's ability to get necessary proofs from them to overcome a question regarding authorization?

Consider for example inventors that die or become incompetent prior to entering or attempting to enter the U.S. national stage. Will the USPTO accept allegations from anyone other than the inventor that the inventor did in fact authorize the filing of the PCT application? If so, what proof will be required?

All of these hypothetical situations could be avoided by obtaining and filing powers from the inventors when filing their PCT application.

VI. What Could or Should the USPTO Do to Address This Issue?

I did discussed this issue with officials at the USPTO in early 2004. Based upon those discussions, it is clear that the USPTO did not intend to cause problems for PCT applicants, and that the USPTO was attempting to make PCT filings less burdensome. However, it was apparent from my discussions that the USPTO had not fully considered, from a practitioner's perspective, the impact, or potential impact, of their regulatory changes in connection with 35 USC 373.

At this time, it would be beneficial for the USPTO to do what it can to alleviate any burden or potential loss of right caused by applicants filing PCT applications without powers of attorney from the inventors, since such filings have been in reliance in part on the USPTO's apparent advise. I list some possibilities below.

First, the USPTO could push Congress or a suitable revision to 35 USC 373.

Second, the USPTO could notify the public that it will presume that PCT applications filed in the international stage were authorized by the inventors. (This is in effect what I believe to be the current USPTO policy, at least it was the apparent policy until I raised this issue with the USPTO.) However, for the reasons noted above, this presumption would arguably be inconsistent with Congressional intent and would fail to enforce 35 USC 373.

Third, the USPTO could notify the public that PCT applications filed in the international stage without powers of attorney from the inventors will simply not be accepted (and I guarantee that some practitioners have filed already such applications). That is, the USPTO could vigorously enforce 35 USC 373. This action seems incredibly harsh, but it would be consistent with both U.S. law and the USPTO's function of enforcing U.S. patent laws relating to acquisition of patents.

Fourth, the USPTO could notify the public that it will, until a specified date, allow "backfilling" of PCT applications filed since January 1, 2004 with either powers or confirmatory authorizations from inventors, in view of the USPTO's inadvertent inconsistent guidance on this issue. Since the changes to the PCT regulations only came into force January 1, 2004, this would allow all affected PCT applicants to obtain and filed the necessary authorizations. Of course, patents issuing from such "backfilled" applications would still be subject to a validity challenge for failure to comply with 35 USC 373 in subsequent litigation.

VII. What Can Practitioners do Now to Correct PCT Applications Filed Without Authorization from the Inventors?

If you have filed such a PCT application, at a minium, an obvious course of action is to obtain a confirmatory power of attorney and file that in the PCT application as soon as practical. It may be that you or corporate counsel have correspondence with the inventors, and that correspondence may indicate that the inventors knew of and impliedly authorized the filing of the PCT application. I would memorialize that evidence, and consider in each case what to file in the PCT application or the subsequent U.S. national stage proceeding to prove that the inventors did in fact authorize filing of the PCT application.

Alternatively, if the Paris year has not run, you could file a second PCT application and claim Paris priority to the first PCT application, and of course include powers from the inventors. Still further, if the Paris year has run, you could re-file the PCT application without claiming Paris priority and take your chances.

VIII. Conclusion

It should be clear that failing to obtain powers from the inventors when filing PCT applications anywhere in the world is currently inadvisable because it may negatively impact subsequent U.S. national stage proceedings. Accordingly, all practitioners everywhere should continue to require either powers or express authorizations from each inventor to file any PCT application.

If you have any other questions or need further information please feel free to contact us via email at http://www.neifeld.com.

Richard Neifeld,
President, Neifeld IP Law, PC


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2012年1月11日 星期三

Types of Tax Law Attorneys

If youve come to the conclusion that you need a tax law attorney to help with your current tax problems or for tax advice, then youll want to know what kind of tax law attorney you need.

The fact is that tax attorneys come in different shapes and sizes, and they also come with a range of skills and expertise. Choosing the right kind of tax law attorney to handle your case is important so you can not only save time and money but you can also have the peace of mind of knowing that you have chosen the best tax law attorney to represent you.

In order to know the different types of tax law attorneys, you have to know the different types of taxation laws and tax problems and then find the tax law attorney with the greatest amount of knowledge, experience, and expertise in that particular field.

First of all there is the tax planning attorney. A tax planning attorney is an IRS tax law attorney that specializes in tax planning and will assist in reviewing and structuring your financial affairs in order to prevent the IRS from troubling you.
Then theres the tax controversy attorney. Such a tax law attorney is needed if you already have a pending case filed in court because this type of tax law attorney is experienced in the courtroom and he or she is used to defending clients.

The property tax law attorney is an attorney with expertise in property tax, and they are the ones to look for when you wish to renegotiate your property taxes with the IRS and ensure that you are paying the right amount.

The bankruptcy tax law attorney specializes in handling bankruptcy cases. These types of attorneys help their clients file for bankruptcy and ensure that all the information their clients provide about their finances is accurate and valid in order to achieve a positive outcome.

For more resources about irs tax attorney or even about tax attorney California and especially about tax attorney Los Angeles please review these links.


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2012年1月10日 星期二

4 Things You Should Know When Hiring a Tax Attorney

If you chose in the past to forego the services of a tax attorney and now find yourself in trouble with the IRS, either because of back taxes, and audit, investment fraud, or anything else, now is the time to hire a tax attorney. And now means now. Dont wait another minute. Waiting too long to address the issues can result in liens, garnishment, fines, interest, and even prison time. Here are four things you need to know when pursuing the services of a tax attorney.

1. Generalist or Specialist. The attorneys you find in your area will either specialize in a particular area or identify themselves as generalists. While generalists may be helpful in some cases, you need an attorney that specializes in tax law. And you need to find one with a good reputation and track record. Check him or her out to make sure he or she is in good standing with the bar association and with the IRS.

2. Fee Schedules. Tax attorneys arent cheap. They work hard to specialize in thei r particular area of expertise and they provide a valuable service to folks who find themselves in hot water with the IRS. Because of their value, they can get away with charging a lot for their services. So before you decide on one particular attorney, make sure you can afford his or her services. Fees will vary depending on how complex your case is, where you live, and the particular attorney youre considering hiring. There are three typical fee structures.

Hourly Rate. This is very common among tax attorneys. He will charge you based on the amount of time he spends working on your case. When you have your free consultation with him, he will be able to give you an idea of how many hours will be required for him to resolve the issues. Flat Rate. As the name suggests, the tax attorney will review your case and tell you exactly how much he will charge you. Contingency. In this case, the attorney will charge you a fixed percentage of whatever she is able to recover on yo ur behalf. But you will be responsible for other expenses such as phone charges, copies, filing fees, court costs, and others.

3. Retainers. Regardless of the type of fee structure your attorney uses, you will probably be charged a retainer. A retainer is essentially a down payment for the attorneys services and part of it will be paid back to you once the work is completed.

4. Other Questions to Ask. When youre interviewing potential tax attorneys you also need to find out if the tax attorney will be handing off your case to someone else or taking care of it himself or herself. Handing it off to someone else shouldnt necessarily be a deal-breaker, but you should ask to speak to the person who will actually be handling your case. Find out how many cases similar to yours your potential attorney has handled. How many went to trial and how many were settled outside of the courtroom? Are you comfortable sharing sensitive, personal, and financial information with this person?

Although the cost of hiring a tax attorney may seem prohibitive, the cost of not hiring a tax attorney is far gr eater. Tax attorneys can negotiate on your behalf such that you end up having to pay the IRS far less than you would had you represented yourself. They can advocate on your behalf as you interact with IRS agents, which makes the whole process much less intimidating and scary. So instead of asking yourself whether you can afford a tax attorney, ask yourself if you can afford not to hire one.


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2012年1月9日 星期一

Running a Small Business is a Big Commitment: Tips to Help You Succeed

There's nothing small about starting and running a small business. It's a commitment that can easily consume all of one's energy, resources, attention and capacity.

As a non-profit economic development corporation, UCEDC helps develop opportunities for New Jersey businesses through innovative lending, comprehensive training initiatives, and government procurement programs. During my tenure at UCEDC, I've seen many businesses succeed and more than a few fail. There are dozens of reasons why some business survive, while others don't, but here are a few tips that stand out.

Re-Condition Your Business Plan

Everyone knows you need a solid business plan to succeed, so you worked long and hard on yours. But the plan that you crafted last year may not be the plan to carry you through for the next 12 months. Conditions on the ground are constantly shifting, with some indicators improving while others continue to decline.

What conditions should you re-consider? Buying motivation, for one. It may have been all about the lowest price last year, but this year you may have to consider adding or enhancing features that will help you to stand out in an improving (albeit slowly) economy. Tax incentives were key for some businesses how will you adjust now that they've been eliminated or reduced? Keep your eye on your customers and be ready to adapt your plan to their needs and wants.

Don't Put All Your Eggs in One Basket

Despite widespread budget cutbacks in government spending, federal, state, and local government agencies still purchase billions of dollars in goods and services from small businesses. That's a market you can't afford to ignore. So, if you're only in the commercial marketplace, you should think about adding government procurement to your business plan.

Not sure the government is buying what you're selling? You'll be surprised at the range of goods and services that are regularly purchased from small businesses just like yours. For example, take a look at the items listed on the federal government's GSA (General Services Administration) Schedule. And that's just the tip of the iceberg. Don't miss out on revenue-producing opportunities just because you don't know where or how to begin. Every state has a Procurement Technical Assistance Center, like UCEDC, to help you every step of the way.

Let it All Hang Out

This may be the year that you're ready to expand or buy some new equipment and you're going to need a loan to make it happen. When you fill out that loan application, don't fudge the numbers or "forget" to mention something. The more you share with your loan officer, the better able they will be to find the best vehicle for you.

And if you're having a hard time qualifying for a loan, they can advise you on how to repair credit damage as quickly and effectively as possible. Be upfront about everything, including your personal finances, because when it comes to small business loans, your personal credit history is just as important as your business's. Get your financial information organized and ready for submission so the application process goes smoothly.

Not sure where to begin? Take a look at UCEDC's Pre-Qualification Application to see what you'll typically need.

Increase your competitive intelligence.

Sure, you're busy with the every-day details of running your business and barely have a moment to spare. But if you're not making the time to look around and see what your competitors are doing, you're putting your business at risk.

Understanding your competitors' marketing strategy will give you the intelligence you need to keep one step ahead. Depending on your business, you may be able to sample their wares or visit their location. At the very least, check out your competitors' websites and sign-up for email alerts and newsletters. And if you have a particularly strong relationship with some customers, ask them to act as an informal advisory board and share what they like and don't like about your competitors.

Free Help Can be Priceless

If you're not taking advantage of the array of free services and resources for small business owners, you're making an expensive mistake. One-on-one counseling, workshops, resource documents, business checklists they're all available for free through a variety of local, state, federal and private non-profit agencies. Too many small business owners are re-inventing the wheel and not doing a very good job at it. Savvy entrepreneurs know when to ask for help and where to get it.

For example, UCEDC offers a wide variety of free services and tools, including Business Resource Guides for all 21 NJ counties. You'll find our counterparts in every state. The important thing is to take the first step and build an ongoing relationship with a business mentor/counselor.

Get Rid of the Shoebox

It doesn't matter if you're just starting out as a sole proprietor or have been in business for years with a payroll to meet. You need a commercial accounting program, like QuickBooks oralternatives such as Working Point, Fresh Books or GnuCash. Resist the urge to throw receipts into a shoebox or come up with your own accounting system. Keeping clear, accurate records of expenses and revenue is absolutely critical to small business success.

Consider the modest price of the program and the fee you'll pay to an accountant to setup a chart of accounts to be a key investment in your business's future. Once you've started,you need to make the time to input your financial data on a regular basis. It's easy, it's quick and you'll have the information you need to make sound business decisions. Check out PC Magazine's ratings of dozens of tax and accounting programs for small business at http://www.pcmag.com/category2/0,2806,4793,00.asp

To Thine Own self be True

Owning your own business; being your own boss; setting your own hoursall of that can be immensely satisfying for some but equally stressful for others. If you're thinking of starting a business or are still in the early days of a fledgling concern, you need to consider if you have the personality, the temperament, and the support it will take to succeed.

Be honest with yourself. Can you tolerate the risk that comes along with owning your business? Are you willing to devote the time and effort it's going to take to succeed? Is your family ready to join in the sacrifices that have to be made? Even if you answer "yes" to all, a period of self-reflection may uncover some specific aspects of your business that you don't like or don't do very well. In those cases, it's wise to pay for the talent you need. You'll be happier and your business will be sounder.

Hire the Person, not the Resume

You're ready to hire and you want your new employee to hit the ground running, with minimal supervision or training by you. Your instinct may be to consider only those applicants who have the exact experience you are looking for. But that would be a mistake. Smart employers look for work ethic and brains first, and knowledge last. You can always train someone to do a task, but innate talent and a commitment to getting the job done can't be taught.

Instead of just asking prospective employees about what they know, ask them about how they have handled difficult or challenging situations in previous positions. The stories they choose to tell and the manner in which they tell them will give you insight into their character. You may have to spend a little more time getting your new employee oriented to your particular tasks, but they will repay you with productive and committed performance.

Check Yourself Frequently; Enjoy Yourself Plenty

Starting and maintaining a business occupies so much time and thought, that it's easy to let management and administrative goals lapse. Establish a system to ensure that you are on track and will stay that way. Perhaps you'll review this checklist quarterly. Meanwhile, enjoy your business and all that is entailed in managing it. You had a brilliant idea and you've taken it this far. Enjoy the rewards your hard work has afforded you.


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2012年1月8日 星期日

QuickBooks® and PeachTree® Training: An Accounting 101 Small Business Guide

QuickBooks and PeachTree are two popular accounting programs for small businesses. Many business owners consult their accounting team to install, train, and provide staff support with these popular software applications. Below are some common questions and brief answers about QuickBooks and PeachTree accounting file management systems.

Can QuickBooks and PeachTree help me understand my financial statements?

Yes! Set up is everything in these programs, and can be tailored to fit individual business owner's needs. Designs can include account setup to feed back information about job costing, overhead, and comparisons to prior periods.

Can I prepare my own payroll?

Yes!Both of these programs can be used to prepare payroll. Learn how to pay employees, make tax deposits, and prepare payroll forms, all using the computer system.

Do I need a degree in computer science to run these programs?

No! Business owners, their spouses, children, and colleagues can all learn to run these user-friendly programs. Reputable accounting firms offer on-going support, on-site or by telephone, for questions and challenges.

What reports can I run on my system?

There are more reports than can be listed in this article, but the traditional financial reports, Balance Sheet and Income Statement, are very useful in evaluating your performance and can be easily run on either QuickBooks or PeachTree. Other reports frequently utilized by business owners are payroll summary reports, sales by customer, purchases by vendor, and statements comparing periods. All can be run on either system easily with the proper training.

Can an accounting firm help me set up job costing?

Yes! Knowing which costs are unique to your business is essential for properly pricing your product or service. These programs can be set up to track sales and costs by customer, job, and job type, for example. In most cases, job costing is one more keystroke to allocate each transaction.

If you are not utilizing the proper accounting software for your small business, then you may not be maximizing your profits. Contact your professional accounting team today if you need assistance in setting up your QuickBooks or PeachTree software, or information regarding other programs that may be a better fit for your business.


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