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David M. Fogel, CPA

Tax Consultant

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Tax Articles
 
Over the years, I have authored more than 60 published articles on a variety of tax subjects. Some of the more noteworthy articles are listed below. Click on the link to the article to download it.
 
Click here to download my Foreclosure/Short Sale flowchart

“Relief for Missed IRA Rollovers”, California Enrolled Agent (California Society of Enrolled Agents, Jan-Feb. 2017)


“Is the Loss on the Sale of an Inherited Residence Deductible?”, California Enrolled Agent (California Society of Enrolled Agents, May-June 2016)

S Corporations: Relief From Late Elections and Inadvertent Terminations”
, California Enrolled Agent (California Society of Enrolled Agents, July-Aug. 2015)
 
“Foreclosures and Short Sales: How to Determine if the Debt is Recourse or Nonrecourse”, California Enrolled Agent (California Society of Enrolled Agents, Sept.-Oct. 2014)
 
“Passive Activity Losses Update – The Exception for Real Estate Professionals”,California Enrolled Agent (California Society of Enrolled Agents, Mar.-Apr. 2013)

 

“Ten More Myths About the Tax Consequences of Foreclosures and Short Sales”, California Enrolled Agent (California Society of Enrolled Agents, May-June 2012)

 

“Can Interest on a Home Equity Loan be Deducted on Schedule C?”, California Enrolled Agent (California Society of Enrolled Agents, Jan./Feb. 2012)

 

How Self-Employment Tax Applies to California RDPs and Same-Sex Couples”California Enrolled Agent (California Society of Enrolled Agents, Sept.-Oct. 2011) (co-authored with Joe Calderaro)

 

Reducing Tax Attributes Due to Canceled Debt Income ExclusionCalifornia Enrolled Agent (California Society of Enrolled Agents, May-June 2011)

 

“Does a Non-Judicial Foreclosure Convert Debt From Recourse to Non-Recourse?California Tax Lawyer, Vol. 20, No. 1, Winter 2011 (Taxation Section, State Bar of California)

 

“Reasonable (or Unreasonable) Compensation”, California Tax Lawyer, Vol. 19, No. 3, Summer 2010 (Taxation Section, State Bar of California)

 

“Tax Consequences of Foreclosures and Short Sales — Debunking the Myths”, California Enrolled Agent (California Society of Enrolled Agents, Nov. 2010)

 

"Preparer Rules for Disclosure and Use of Return Information", Elder Client Planner, Issue 69 (Spidell Publishing, Inc., Feb. 1, 2010)

 

"Tax Aspects of Rental Property Foreclosures and 'Short Sales'", California Enrolled Agent (California Society of Enrolled Agents, August 2009)

 

(cover courtesy of California Society of Enrolled Agents, http://www.csea.org/)

 

"How Do You Spell Rollover Relief? 'Letter Ruling'", Elder Client Planner, Issue 60 (Spidell Publishing, Inc., May 1, 2009)

 

"Is Interest Paid on a Reverse Mortgage Deductible?"Elder Client Planner, Issue 59 (Spidell Publishing, Inc., Apr. 1, 2009)

 

"Home Sale Exclusion Isn't Available for 'Nonqualified Use'"Elder Client Planner, Issue 58 (Spidell Publishing, Inc., Mar. 1, 2009)

 

"Tax Aspects of Foreclosures and 'Short Sales'", California Enrolled Agent (California Society of Enrolled Agents, January 2009)

 

"Can You Challenge a Liability Under the Collection Due Process Procedures?", California Tax Lawyer, Vol. 17, No. 3, Summer 2008 (Taxation Section, State Bar of California)

 

“Passive Activity Losses: The Exception for Real Estate Professionals”, California Enrolled Agent (California Society of Enrolled Agents, April/May 2008)

 

“Before You Deduct a Loss From a Timeshare Rental, Read This”, California Enrolled Agent (California Society of Enrolled Agents, August 2007)

 

“Violation of IRS Appeals’ Ex Parte Communications Proves to Have No Real Remedy for Taxpayers”California Tax Lawyer, Vol. 16, No. 2, Spring 2007 (Taxation Section, State Bar of California)

 

“Section 1031 Exchanges: How Long Must a Taxpayer Hold the Exchange Properties?”, Tax Notes (Tax Analysts, Inc., Sept. 26, 2006)

 

“When is a Constructive Dividend Not a Dividend?”California Enrolled Agent (California Society of Enrolled Agents, Nov. 2005)

 

Gain Exclusion May Be Affected by Holding a Residence in a Trust”, Elder Client Planner, Issue 15 (Spidell Publishing, Inc., Aug. 1, 2005)

 

“Non-Lawyers’ Handbook for Assisting Clients With Their Tax Court Cases”, Journal of Tax Practice and Procedure (CCH Incorporated, Jun./Jul. 2005)

 

“Beware of Real Estate Exchanges Involving Related Parties”, California Enrolled Agent (California Society of Enrolled Agents, Jul. 2005)

 

“The ‘Effective Tax Administration’ Offer in Compromise”,  California Enrolled Agent (California Society of Enrolled Agents, May/June 2005), reprinted in Tax Notes Today (2005 TNT 163-34, Tax Analysts, Inc., Aug. 24, 2005), reprinted in The Monthly Digest of Tax Articles (Mann Publications, LLC, Jan. 2006, p.32)

 

Taxability of Damages in Elder Abuse Cases Depends on 'Injury'”, Elder Client Planner, Issue 9 (Spidell Publishing, Inc., Feb. 1, 2005)

 

“Can You Get the IRS to Pay Part of Your Representation Fees?”, California Enrolled Agent (California Society of Enrolled Agents, Jan./Feb. 2005) (reprinted in Journal of Tax Practice and Procedure (CCH Incorporated, Feb./Mar. 2005)

 

“Estate Planning: The Family Limited PartnershipCalifornia Enrolled Agent (California Society of Enrolled Agents, Dec. 2004)

 

“Real Estate Dealers: Capital Gain or Ordinary Income?”California Enrolled Agent (California Society of Enrolled Agents, May/Jun. 2004)

 

“How Much Can You Deduct For Donating That Old Car?”California Enrolled Agent (California Society of Enrolled Agents, Mar./Apr. 2004)

 

“How to Defend Against EDD’s Audits of S Corp. Income, California Enrolled Agent (California Society of Enrolled Agents, Oct. 2003)

 

“The Inside Scoop About the IRS’s Appeals Division”, Tax Notes Today (Tax Analysts, Inc., 105-5, Jun. 1, 2003), reprinted in the California Enrolled Agent (California Society of Enrolled Agents, July 2003), reprinted in EA Journal (National Association of Enrolled Agents, Nov./Dec. 2003)

 

“U.S. Tax Court — An Overview of Rules and Procedures, California Enrolled Agent (California Society of Enrolled Agents, Jan./Feb. 2003)