Charles P. Rettig

Hochman, Salkin, Rettig, Toscher & Perez, P.C.

9150 Wilshire Blvd., Suite 300

Beverly Hills, CA 90212

United States

SCHOLARLY PAPERS

49

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SSRN CITATIONS

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CROSSREF CITATIONS

2

Scholarly Papers (49)

1.

Basic IRS Audit Techniques: Taxpayer Interviews

Journal of Tax Practice & Procedure, p. 19, August-September 2010
Number of pages: 5 Posted: 03 Jul 2011
Charles P. Rettig and Kathryn Keneally
Hochman, Salkin, Rettig, Toscher & Perez, P.C. and affiliation not provided to SSRN
Downloads 678 (48,507)

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IRS, examination, taxpayer, interview

2.

IRS Audit Techniques Guides and Current Tax Enforcement Priorities

Journal of Tax Practice and Procedure, p. 25, August-September 2011
Number of pages: 9 Posted: 03 Jan 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 411 (90,169)

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ATG, audit technique guides, IRS, badges of fraud, cash intensive business, IRS examination, audit, examination, tax fraud, indirect method of proving income, bank deposit analysis

3.

OVDP and Streamlined Procedures: Am I Non-Willful?

Journal of Tax Practice & Procedure, August - September 2014
Number of pages: 5 Posted: 14 Oct 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 248 (155,480)

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OVDP, streamlined procedures, irs, irs examination, fbar, fbar examination, non-resident, resident, tax dispute, OVDI

4.

Overview: Indirect Methods of Determining Taxable Income

Journal of Tax Practice and Procedure, Feb.-March 2014
Number of pages: 6 Posted: 05 Jul 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 206 (185,467)

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5.

IRS Changes Streamlined OVDP Reducing FBAR Penalty Exposure!

Journal of Tax Practice and Procedure, June-July 2014
Number of pages: 8 Posted: 13 Sep 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 156 (236,548)

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OVDP, OVDI, IRS, internal revenue service, FBAR, FBAR penalty, tax penalty, Form 114, streamlined procedures, IRS streamlined procedures, offshore, IRS offshore program

6.

The Last, Best Chance to Disclose Foreign Financial Accounts and Assets - The 2011 Offshore Voluntary Disclosure Program and Beyond!

Journal of Tax Practice & Procedure, p. 33, February-March 2011
Number of pages: 18 Posted: 02 Jul 2011
Charles P. Rettig and Kathryn Keneally
Hochman, Salkin, Rettig, Toscher & Perez, P.C. and affiliation not provided to SSRN
Downloads 150 (244,255)

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FBAR, OVDI, IRS, foreign account, UBS, OVDP

7.

A Temporary and Transitory Trip with California Residency

California Tax Lawyer, Winter 2005
Number of pages: 7 Posted: 19 Sep 2007
Charles P. Rettig and Sharyn M. Fisk
Hochman, Salkin, Rettig, Toscher & Perez, P.C. and California State Polytechnic University, Pomona
Downloads 134 (267,138)

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8.

The 2012 IRS Offshore Voluntary Disclosure Initiative

Number of pages: 7 Posted: 12 Jun 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 125 (281,412)

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IRS, FBAR, OVDI, OVDP, voluntary disclosure, tax, foreign account, UBS, FATCA, offshore voluntary disclosure initiative, offshore voluntary disclosure program, foreign financial account, 5471, 3520, Shulman

9.

IRS High-Wealth Industry Group: Evaluation of Wealth Squad IDR

Tax Notes, p. 1, November 2010
Number of pages: 6 Posted: 03 Jul 2011
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 124 (283,113)

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IRS, IDR, audit, LB&I, LMSB, tax compliance, IRS examination

10.

Evaluation of an IRS Undisclosed Offshore Account IDR

Tax Notes, November 2011
Number of pages: 18 Posted: 03 Jan 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 121 (288,237)

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FBAR, Foreign Bank Account Report, Foreign Bank and Financial Accounts, OVDI, OVDP, IRS, offshore voluntary disclosure initiative, offshore voluntary disclosure program, tax, tax fraud, Form TD F 90-22.1

11.

Enhancing Voluntary Compliance Through the Administration of Civil Tax Penalties

Journal of Tax Practice and Procedure, p. 17, April-May 2011
Number of pages: 4 Posted: 03 Jan 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 117 (295,185)

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IRS, tax penalty, tax penalties, OIC, reasonable cause, first time abate, first time abatement

Why the Ongoing Problem with FBAR Compliance?

Number of pages: 10 Posted: 25 Oct 2016
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 67 (421,725)

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FBAR, IRS, FBAR Compliance

Why the Ongoing Problem with FBAR Compliance?

Number of pages: 7 Posted: 19 Apr 2017
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 45 (509,401)

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FBAR, FINCEN, IRS

13.

The IRS Whistleblower Program: Making Money the Old Fashioned Way!

Journal of Tax Practice & Procedure, April-May 2012, page 21
Number of pages: 9 Posted: 12 Jun 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 106 (316,239)

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IRS, whistleblower, whistle blower, reward, award, tax, penalty, tax claim, informant, Code § 7623

14.

GAO to IRS: 'Pursue Quiet Disclosures and First Time FBAR Filers'

Journal of Tax Practice & Procedure, CCH-Wolters Kluwer Publishers, pp. 21-28, June-July 2013
Number of pages: 8 Posted: 21 Aug 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 91 (349,057)

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IRS, FBAR, OVDP, OVDI, offshore, GAO, BSA, Bank Secrecy Act, IRS examination, IRS enforcement, penalties, tax penalties, report

15.

Non-Filers Beware: Who's that Knocking at Your Door?

Journal of Tax Practice and Procedure, October-November 2006
Number of pages: 6 Posted: 05 Jun 2007
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 91 (349,057)
Citation 1

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16.

IRS Audit Selection and Classification Processes

Journal of Tax Practice & Procedure, February-March 2016
Number of pages: 8 Posted: 29 Apr 2016
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 86 (361,455)

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17.

A Fresh Start for Struggling Taxpayers

Journal of Tax Practice and Procedure, p. 19, June-July 2011
Number of pages: 5 Posted: 03 Jan 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 85 (364,097)

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OIC, offer in compromise, IRS, tax collection, tax lien, tax levy

18.

Basic Overview: The Kovel Accountant and Privileged Communications

Journal of Tax Practice & Procedure, p. 27, October-November 2015
Number of pages: 5 Posted: 02 Dec 2015
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 75 (391,622)

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19.

A Temporary and Transitory Visit with California Residency

Number of pages: 11 Posted: 06 Oct 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 74 (394,585)

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California, tax dispute, residency, tax residency, domicile, ftb, franchise tax board, California revenue and taxation code, temporary or transitory purpose

20.

2014 IRS Tax Enforcement Priorities and Practice Tips from the Tax Trenches

Valley Lawyer, April 2014
Number of pages: 6 Posted: 13 Sep 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 73 (397,594)

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IRS, IRS examination, tax dispute, tax enforcement, tax examination

21.

Determining 'Reasonable Cause' for Nonwillful FBAR Violations

Practice, CCH Incorporated, April-May 2015
Number of pages: 6 Posted: 15 Aug 2015
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 69 (410,013)

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FBAR, FBAR enalty, willful, non-willful, nonwillful, IRS, Internal Revenue Service, IRS examination, tax examination, tax dispute

22.

Strategic Options for Taxpayers - California Tax Procedure 101

California Tax Lawyer, Winter 2006
Number of pages: 16 Posted: 06 Jun 2007
Charles P. Rettig, David Roth and Cory Stigile
Hochman, Salkin, Rettig, Toscher & Perez, P.C., Hochman, Salkin, Rettig, Toscher & Perez, P.C. and Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 69 (410,013)

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23.

Evaluating the IRS Wealth Squad

CCH Journal of Tax Practice & Procedure, December-January 2016
Number of pages: 7 Posted: 29 Apr 2016
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 66 (419,801)
Citation 2

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IRS examination, global high wealth industrry, IRS wealth squad, IRS dispute,

24.

Overview: IRS Examination Process

Practice, CCH Incorporated, December 2014-January 2015
Number of pages: 5 Posted: 15 Aug 2015
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 62 (433,344)

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IRS examination, IRS, IRS audit, Internal Revenue Service, tax dispute

25.

Common Badges of Tax Fraud Uncovered

Practice, CCH Incorporated, October-November 2014
Number of pages: 7 Posted: 15 Aug 2015
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 59 (443,997)

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mination, irs audit, tax dispute, tax fraud, criminal tax

26.

Criminal Tax Restitution Orders and the Civil Liability

Journal of Tax Practice and Procedure, Oct.-Nov. 2013
Number of pages: 5 Posted: 05 Jul 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 58 (447,637)

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27.

Whistle-Blower Awards and the Bank Secrecy Act: Mutually Exclusive?

Journal of Tax Practice & Procedure, CCH-Wolters Kluwer Publishers, pp. 23-29, Feb.-March 2013
Number of pages: 7 Posted: 21 Aug 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 57 (451,373)

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BSA, tax whistle-blower, FBAR, IRS, tax enforcement, OVDP, OVDI

28.

Revised IRS Appeals Procedures Re: FBAR Penalties

Journal of Tax Practice and Procedure, Dec. 2013-Jan. 2014
Number of pages: 5 Posted: 05 Jul 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 55 (458,758)

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29.

Handling the Sensitive Issue IRS Audit

Journal of Tax Practice & Procedure, August-September 2015
Number of pages: 5 Posted: 17 Nov 2015
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 54 (462,505)

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30.

IRS Offshore Voluntary Disclosure Program: Opt-Outs, a Revised FBAR and Rescissions of Pre-Clearance Letters by Criminal Investigations

Journal of Tax Practice & Procedure, CCH-Wolters Kluwer Publishers, pp. 23-26, April-May 2013
Number of pages: 4 Posted: 21 Aug 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 53 (466,399)

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IRS, OVDP, OVDI, BSA, Bank Secrecy Act, tax, IRS examination, FBAR, report of foreign bank account, penalty, IRS offshore penalty, IRS criminal investigation

31.

Innocent Spouse: Separating the Marital Tax Liability

Number of pages: 14 Posted: 06 Mar 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 48 (486,654)

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IRS, TAX, innocent spouse, 6015, internal revenue code, Code, separate liability election, wiksel, Form 8857

32.

New IRS Guidance Limits FBAR Penalties!

Journal of Tax Practice and Procedure, June/July 2015, pp. 19-23
Number of pages: 5 Posted: 09 Sep 2015
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 43 (508,785)
Citation 1

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33.

IRS LB&I Revised IDR Enforcement Process

Journal of Tax Practice and Procedure, April-May 2014
Number of pages: 7 Posted: 05 Jul 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 43 (508,785)

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IRS, LB&I, IDR, Directive, IRS examination

34.

Form 8300: Reporting Domestic Currency Transactions

Number of pages: 10 Posted: 06 Mar 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 43 (508,785)

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Form 8300, currency reportng, IRS, FinCEN, bank secrecy act, BSA, examination, tax, money laundering, criminal tax, tax fraud

35.

Everything is Fine ... Until it Isn’t - How to Make Your Practice Less Taxing this Busy Season

AICPA, October 2011
Number of pages: 3 Posted: 03 Jan 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 43 (508,785)

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tax practice, tax season, ethics, tax ethics, IRS

36.

Overview: Trust Fund Recovery Penalty

Practice, CCH Incorporated, February-March 2015
Number of pages: 4 Posted: 15 Aug 2015
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 40 (522,801)

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Code Sec. 6672, trust fund taxes, trust fund recovery penalty, IRS, Internal Revenue Service, tax dispute, employment taxes

37.

Tax Enforcement: Reading Tea Leaves in a Tax Gap Environment

Tax Notes, p. 1263, March 2010
Number of pages: 8 Posted: 03 Jul 2011
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 40 (522,801)

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tax, IRS, examination, tax fraud

38.

Limitations Period for Refund Litigation

Number of pages: 3 Posted: 06 Mar 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 35 (547,902)

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tax, refund, tax refund, statute of limitations, limit, limitations, 6532, 7422, Code, internal revenue code

39.

Jury Determines 150-Percent FBAR Penalty and U.S. Seeks FBAR Related Forfeiture of $12 Million!

Journal of Tax Practice and Procedure, June-July 2014
Number of pages: 5 Posted: 13 Sep 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 34 (553,248)

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OVDP, FBAR, IRS, tax penalty, IRS offshore, offshore, Form 114, forfeiture

40.

IRS Voluntary Worker Classification Settlement Program

Journal of Tax Practice and Procedure, October-November 2011
Number of pages: 10 Posted: 03 Jan 2012
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 33 (558,658)

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VCSP, independent contractor, employee, worker classification, IRS, CSP, classification settlement program, 3509

41.

A Lesson in Accountability and IRS Enforcement

Journal of Tax Practice and Procedure, October-November 2017
Number of pages: 4 Posted: 10 Jan 2018
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 28 (587,422)

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Tax Gap, IRS, IRS Enforcement, IRS Budget, Voluntary Compliance

42.

In a Tax Practice, Everything Is Fine, until It's Not!

Journal of Tax Practice & Procedure, July 2016
Number of pages: 5 Posted: 25 Oct 2016
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 27 (593,576)

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43.

The Panama Papers and Lessons Learned from Years of Offshore Leaks

Journal of Tax Practice & Procedure, 2016
Posted: 24 Jun 2016
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.

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44.

Practitioner Penalties: Potential Pitfalls in the Tax Trenches

Tax Notes, Vol. 120, No. 2, 2009
Posted: 13 Apr 2009
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.

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45.

Freedom of Information Act Requests: A Look Behind the Curtain!

Journal of Tax Practice and Procedure, Vol. 9, No. 27, 2007
Posted: 25 Sep 2008
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.

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46.

At-a-Glance: The Internal Revenue Service, its Mission and Function

Journal of Tax Practice and Procedure, Vol. 8, August-September 2006
Posted: 30 May 2007
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.

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47.

Federal Prosecutors of Business Organizations

Journal of Tax Practice and Procedure, December 2006-January 2007
Posted: 30 May 2007
Charles P. Rettig and Heather K. Lee
Hochman, Salkin, Rettig, Toscher & Perez, P.C. and Hochman, Salkin, Rettig, Toscher & Perez, P.C.

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48.

Tax Practitioner's Guidebook: Picking Up Scraps from the Table

Tax Notes, Vol. 114, No. 10, March 12, 2007
Posted: 08 Mar 2007
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.

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49.

Strategic Options for Taxpayers - Federal Tax Procedure 101

Posted: 08 Jul 2005
Charles P. Rettig and Edward M. Robbins
Hochman, Salkin, Rettig, Toscher & Perez, P.C. and Hochman, Salkin, Rettig, Toscher & Perez, P.C.

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