Charles P. Rettig

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

9150 Wilshire Blvd., Suite 300

Beverly Hills, CA 90212

United States

SCHOLARLY PAPERS

48

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CITATIONS

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Scholarly Papers (48)

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 630 (30,385)

Abstract:

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 305 (66,544)

Abstract:

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 169 (104,764)

Abstract:

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

4.

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 136 (161,117)

Abstract:

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

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 122 (162,938)

Abstract:

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

6.

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 affiliation not provided to SSRN
Downloads 117 (185,933)

Abstract:

7.

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 111 (189,477)

Abstract:

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

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 104 (195,723)

Abstract:

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.

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 97 (200,926)

Abstract:

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

10.

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 83 (212,138)

Abstract:

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

11.

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 73 (248,500)

Abstract:

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

12.

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 71 (241,054)

Abstract:

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

13.

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 71 (246,659)

Abstract:

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 63 (262,329)

Abstract:

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

15.

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 56 (282,222)

Abstract:

16.

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 41 (291,714)

Abstract:

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

17.

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 41 (321,434)

Abstract:

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

18.

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 37 (342,758)

Abstract:

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

19.

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 34 (345,927)

Abstract:

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

20.

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 33 (356,266)

Abstract:

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

21.

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 30 (342,758)

Abstract:

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

22.

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 29 (327,273)

Abstract:

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

23.

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 29 (318,523)

Abstract:

24.

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 29 (342,758)

Abstract:

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

25.

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 28 (309,983)

Abstract:

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

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 28 (339,546)

Abstract:

27.

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 25 (378,567)

Abstract:

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

28.

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 24 (391,511)

Abstract:

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

29.

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 23 (382,741)

Abstract:

tax, IRS, examination, tax fraud

30.

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 22 (270,848)

Abstract:

31.

Limitations Period for Refund Litigation

Number of pages: 3 Posted: 06 Mar 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Downloads 21 (378,567)

Abstract:

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

32.

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 19 (367,082)

Abstract:

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

33.

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 13 (299,228)

Abstract:

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

34.

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 9 (345,927)

Abstract:

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

35.

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 5 (356,266)

Abstract:

36.

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 0 (363,357)

Abstract:

FBAR, IRS, FBAR Compliance

37.

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 0 (446,084)

Abstract:

38.

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.

Abstract:

39.

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 0 (367,082)

Abstract:

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

40.

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 0 (352,801)

Abstract:

41.

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 0 (315,577)

Abstract:

42.

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 0 (333,307)

Abstract:

43.

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.

Abstract:

44.

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.

Abstract:

45.

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.

Abstract:

46.

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.

Abstract:

47.

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.

Abstract:

48.

Strategic Options for Taxpayers - Federal Tax Procedure 101

Journal of Tax Practice and Procedure, Vol. 6, p. 23, December 2004/January 2005
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.

Abstract: