San Diego Estate Planning Lawyer Blog

In San Diego, many trials and depositions take place on a daily basis in the San Diego Superior Courts. The court rooms are open to the public except in limited proceedings such as juvenile hearings and other "closed door" testimony. During these hearings, many humorous comments are made during very serious proceedings. It is not unknown for jurors to laugh in a court room during testimony when something unexpected or funny is stated and, most of the time, the witness did not realize what they were saying.

Below are some examples from court rooms and depositions across the country.

The following things were actually said by people in courtrooms across the country.
Q: Doctor, did you say he was shot in the woods?
A: No. I said he was shot in the lumbar region.

Q: Are you married?
A: No. I'm divorced.
Q: And what did your husband do before you divorced him?
A: A lot of things I didn't know about.

Q: Did you blow your horn or anything?
A: After the accident?
Q: Before the accident.
A: Sure, I played for ten years. I even went to school for it.

If you go and watch a trial or participate in a deposition, and hear comments you think are humorous and appropriate for a blog, please e mail them to our law office of Pinkerton, Doppelt & Associates, LLP for possible inclusion in a future blog posting.

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San Diego taxpayers pay both the federal government, IRS, and the California government, FTB, and many taxpayers become in arrear in their payments and often are placed in collection action by the IRS. As such, offers to compromise and companies which promise assistance in settling these claims are numerous. Be sure to check with the San Diego Better Business Bureau before paying for any of these services.

The Internal Revenue Service has published new regulations that will make it easier for taxpayers to negotiate settlements of their tax debts. The regulations expand the "offer in compromise" program, under which settlements can be reached with taxpayers who cannot pay their entire tax debts.

Under the old policies, the IRS could accept a taxpayer's offer of settlement only if there was a doubt about whether the taxpayer was liable or the debt could ever be collected. These bases for compromise remain in effect, but the new regulations add flexibility, making the IRS decision to accept or reject a compromise offer dependent on the taxpayer's particular circumstances. The bottom line is that a taxpayer is eligible for a compromise where collection of the entire tax debt would create economic hardship or where there are compelling public policy or equity considerations favoring a settlement.

It may be evidence of hardship if a taxpayer cannot: (1) earn a living due to a long-term illness or disability, and it is foreseeable that resources will be exhausted; (2) pay basic living expenses if assets are liquidated to pay the tax debt; or (3) borrow against equity in assets, and seizure or sale could make it difficult for the IRS to collect the tax debt.

Even with loosened-up rules, the IRS will only come so far to meet a taxpayer in a settlement. The new rules do not allow a compromise that "would undermine compliance with the tax laws." The burden is on the taxpayer to make the case for compromise. Absent exceptional circumstances, the IRS will presume that an uncompromising application of the tax laws gives a fair and equitable result.

If you have any questions about offers and compromise, please feel free to e mail our firm of Pinkerton, Doppelt & Associates, LLP.

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In San Diego, many residents do not have an estate plan. No one wants to discuss their death or mortality and this is normal. In San Diego Probate Courts, however, the cost to the beneficiaries of not having an estate plan can cost thousands of dollars which could best be used by the family and not the attorneys and administrators. Our firm of Pinkerton, Doppelt & Associates, LLP will be pleased to offer you a complimentary and confidential consultation in the estate planning area and determine which estate plan is most appropriate for your needs including a revocable living trust which is the most basic estate planning strategy which will avoid probate costs and fees. Please feel free to call us or e mail us to set up an appointment.

Below are some generic comments about estate planning for all to consider.

Even the most detailed and carefully crafted estate plan should be revisited periodically to make sure that it is in line with changing laws and life circumstances.

* Be sure that estate assets are held in such a way as to minimize estate taxes at death and to avoid overfunding or underfunding of post-death trusts;

* Review the powers of attorney for health care and property to confirm that they reflect current wishes;

* Make adjustments to reflect the death or disability of a beneficiary, or a significant change in a beneficiary's needs;

* Update or prepare a living trust, which allows an estate plan to be carried out with minimal court involvement;

* Retitle assets in your name as trustee of your living trust if you want to avoid probate upon disability or death;

* Review how you hold title to assets (i.e., payable on death, joint tenancy, tenancy by the entirety, etc.);

* If you have not already done so, name appropriate guardians for minor children in your will;

* If you have included a marital gift or a marital trust upon the death of one spouse, consider making the provisions more or less restrictive;

* Examine the scope of "powers of appointment" that allow a survivor to redirect where assets will eventually pass;

* Confirm that the timing as to when a beneficiary will receive or have the right to demand principal is compatible with current wishes;

* Make any revisions suggested by changes in the family such as disabilities, births, deaths, or changed marital status;

* Reassess how title to your home is held;

* Consider the different options for designating beneficiaries for IRA accounts, pension plans, and other assets related to retirement;

* Possibly make annual gifts to children and others free of estate and gift taxes (up to $11,000 per person per year in 2002);

* Consider setting up separate trusts or Section 529 education funding plans for children or grandchildren.

In addition to these considerations, there is a broad range of estate planning options, one or more of which may be desirable based on current circumstances. Among these devices are charitable trusts, irrevocable life insurance trusts, family limited partnerships, family foundations, self-canceling installment notes, and qualified personal residence trusts. A qualified professional can help you sort through the possibilities and arrive at an estate plan that keeps up with changing conditions.

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Posted In: ESTATE PLANNING

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