March 2014

Employment Taxes And The Self-Employed Global Worker – So “Un”Happy Together – Part I (4)
Listen I. Domestic Administration of Social Security Taxation and the Scope of International Coordination – continued c. The Third Aspect: Taxation of Benefits Up to 85% of social security benefits received by United States citizens and residents are included in income and subject to taxation, depending on the level of benefits, tax filing status, and …
Employment Taxes And The Self-Employed Global Worker – So “Un”Happy Together – Part I (3)
Listen I. Domestic Administration of Social Security Taxation and the Scope of International Coordination – continued b. The Second Aspect: Benefits Eligibility In general, any individual is eligible to receive United States social security benefits at the age of sixty-two if he is considered “fully insured” and has filed the necessary paperwork. An individual is …
Employment Taxes And The Self-Employed Global Worker – So “Un”Happy Together – Part I (2)
Listen I. Domestic Administration of Social Security Taxation and the Scope of International Coordination – continued a. The First Aspect: Contributions Social security contributions are imposed as a tax via the Internal Revenue Code (Code) and collected by the Department of Treasury through the Service. Two statutes apply. With respect to employers and their employees, …
Employment Taxes And The Self-Employed Global Worker – So “Un”Happy Together – Part I (1)
Listen Domestic Administration of Social Security Taxation and the Scope of International Coordination – The United States social security program consists of benefits collected from taxes on employers, employees, and the self-employed, and distributions paid out to retired workers and their dependents and survivors. There are three aspects of the United States social security program. …
Are You In It To Win It? Fighting The Post-Bankruptcy Survival Of Federal Tax Liens On Property That Is Excluded From The Bankruptcy Estate
Listen The federal tax collection system is founded on the concept of voluntary compliance.[1]  The United States government expects taxpayers to compute and timely pay all taxes owed.  Most taxpayers fulfill this obligation.  However, a minority refuse to comply.  Those falling within the latter category are subject to forced collection and various penalties.  This article …