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RJS LAW RJS LAW is a full service law firm that can help resolve your personal, small business, and corporate RJS LAW was founded by Ronson J. degrees.

RJS LAW is San Diego and Southern California’s leading tax law firm. We are a full-service law firm that can help resolve your personal, business, and corporate tax problems with the IRS and all of California’s taxing authorities. Our practice encompasses all aspects of taxation, with an emphasis on tax controversy, tax planning, international tax, criminal tax defense, and sales tax issues. RJS LAW also maintains a vibrant Estate Planning practice providing estate planning and trust creation, as well as all aspects of probate, trust administration, and litigation. RJS LAW can also help people file for bankruptcy relief under the Bankruptcy Code. Our office gained prominence in the San Diego community, through our diligent client representation, a history of successes, and the glowing recommendations received from our past and current clients. RJS LAW consistently appears before the Internal Revenue Service, Franchise Tax Board, Employment Development Department, and the California Department of Tax and Fee Administration. RJS attorneys also work with the Department of Justice – Tax Division, as consultants on IRS Wealth Squad audits, and with various US Attorney’s Offices throughout the country. Shamoun, a three-time graduate of the University of San Diego, where he received his Bachelor of Arts (B.A.) in Accountancy, his Juris Doctor (J.D.), and his Master of Laws in Taxation (LL.M.) Ronson has over 20 years of experience in the field of taxation. In 2016, Ronson co-founded the annual USD School of Law RJS LAW Tax Controversy Institute – a leading educational event for tax professionals and the tax community at large to discuss current issues including newly enacted legislation, IRS initiatives and programs, criminal prosecutions, and other tax topics of interest. USD School of Law RJS LAW Tax Controversy Institute is one of a few prestigious tax institutes in the United States.

Received an EDD Audit Notice - What Should You Do? Receiving an EDD audit notice can be unsettling for a California busi...
10/08/2026

Received an EDD Audit Notice - What Should You Do?

Receiving an EDD audit notice can be unsettling for a California business owner. An audit by the California Employment Development Department (EDD) can involve payroll taxes, worker classification, wages, independent contractors, as well as other employment tax issues, and the potential financial consequences can be significant.

If your company has received an EDD audit notice, the most important thing is not to ignore it or respond without first understanding what is being examined.

An EDD audit does not automatically mean your business did something wrong. However, the decisions you make at the beginning of the audit can affect how efficiently the examination proceeds and how potential issues are addressed.

At RJS LAW, our tax attorneys represent California employers in EDD audits, worker classification disputes, employment tax assessments, appeals, and penalty abatements.

Here is what employers should consider doing after receiving an EDD audit notice:

• Read the EDD Audit Notice Carefully
• Contact an EDD Audit Attorney Early
• Preserve and Organize Payroll Records
• Review Independent Contractor Classifications
• Reconcile Payroll Before Giving Records to the EDD
• Be Careful and Accurate When Responding to the Auditor

The experienced tax attorneys at RJS LAW will work with you to help you with your EDD audit. Please call us at 619-595-1655 or visit us on the web at RJS LAW to schedule a no-cost consultation.

What Triggers an EDD Audit in California? 7 Red Flags for Employers by Joseph Cole, Esq., LL.M. Receiving notice of an E...
10/07/2026

What Triggers an EDD Audit in California? 7 Red Flags for Employers by Joseph Cole, Esq., LL.M.

Receiving notice of an EDD Audit in California can be a serious matter for any business. The California Employment Development Department (EDD) conducts employment tax audits to determine whether employers are properly classifying workers, reporting wages, withholding taxes, and complying with California payroll tax laws. Learn more about what triggers an EDD audit in California.

At RJS LAW, our tax attorneys represent California businesses facing EDD audits, worker classification disputes, payroll tax assessments, and related employment tax controversies.

Understanding these seven potential red flags can help employers identify problems before an audit becomes a much larger tax issue.

1. Misclassifying Employees as Independent Contractors
2. An Independent Contractor Files for Unemployment Benefits
3. Large Numbers of 1099 Workers
4. Payroll Records Don’t Match EDD Filings
5. Late or Missing Payroll Tax Returns and Deposits
6. Paying Workers Off the Books or in Cash
7. Worker Complaints and Wage Discrepancies

What Should You Do If You Receive an EDD Audit Notice?

Do not ignore it. If your company has received an EDD audit notice or is concerned about its payroll practices, contact RJS LAW to discuss your situation with an experienced California EDD tax attorney. Serving San Diego and Southern California.

Nonprofit Law - Fiscal Sponsorship AgreementShould You Consider a Fiscal Sponsorship Agreement for Your Charitable Proje...
10/01/2026

Nonprofit Law - Fiscal Sponsorship Agreement

Should You Consider a Fiscal Sponsorship Agreement for Your Charitable Project?

If you are launching a charitable initiative without 501(c)(3) tax-exempt status or you are in the application process but want to begin work immediately a fiscal sponsorship arrangement might be the solution you need. Many new or grassroots projects face challenges related to administrative burdens, fundraising, and legal compliance. Fiscal sponsorship offers a practical, efficient way to operate under the umbrella of an established nonprofit while focusing on your mission.

What Is Fiscal Sponsorship?

Fiscal sponsorship is a formal arrangement in which a recognized 501(c)(3) public charity (the sponsor) agrees to extend its tax-exempt status to a charitable project in need of immediate tax-exempt status. The sponsorship allows the project to receive grants and tax-deductible donations, while benefiting from the sponsor’s infrastructure, financial oversight, and legal compliance.

Importantly, the sponsor maintains legal control and discretion over the use of donated funds, ensuring they are used strictly for charitable purposes. If the sponsored project later obtains its own tax-exempt status, the fiscal sponsorship agreement can include provisions for the smooth transfer of remaining funds and assets to the newly formed nonprofit.

Why Choose Fiscal Sponsorship?

Fiscal sponsorship is particularly valuable for:
- Emerging charitable initiatives
- Grassroots or community-based efforts
- Pilot programs or time-limited campaigns
- Projects seeking immediate tax-exempt funding, without forming a new nonprofit
- This arrangement enables projects to access funding faster, operate with greater flexibility, and focus on impact while relying on the sponsor’s administrative support and regulatory compliance.

The Importance of a Strong Fiscal Sponsorship Agreement

A clear, well-drafted fiscal sponsorship agreement is essential to protect both the sponsor and the project. It defines roles, responsibilities, financial procedures, intellectual property rights, reporting expectations, and the terms for ending the relationship. Without this agreement, misunderstandings or legal complications can undermine the success of the project. Also, many funders would require a fiscal sponsorship agreement between the project and its sponsor before they provide a grant for a project.

The experienced nonprofit attorneys at RJS LAW will work with you to determine the type of fiscal sponsorship agreement that best fits your goals and circumstances and then draft a tailored agreement to meet your specific needs. Please call us at 619-595-1655 or visit us on the web at RJS LAW to schedule a no-cost consultation.

onprofit Law - Fiscal Sponsorship Agreement

Should You Consider a Fiscal Sponsorship Agreement for Your Charitable Project?

If you are launching a charitable initiative without 501(c)(3) tax-exempt status or you are in the application process but want to begin work immediately a fiscal sponsorship arrangement might be the solution you need. Many new or grassroots projects face challenges related to administrative burdens, fundraising, and legal compliance. Fiscal sponsorship offers a practical, efficient way to operate under the umbrella of an established nonprofit while focusing on your mission.

What Is Fiscal Sponsorship?

Fiscal sponsorship is a formal arrangement in which a recognized 501(c)(3) public charity (the sponsor) agrees to extend its tax-exempt status to a charitable project in need of immediate tax-exempt status. The sponsorship allows the project to receive grants and tax-deductible donations, while benefiting from the sponsor’s infrastructure, financial oversight, and legal compliance.

Importantly, the sponsor maintains legal control and discretion over the use of donated funds, ensuring they are used strictly for charitable purposes. If the sponsored project later obtains its own tax-exempt status, the fiscal sponsorship agreement can include provisions for the smooth transfer of remaining funds and assets to the newly formed nonprofit.

Why Choose Fiscal Sponsorship?

Fiscal sponsorship is particularly valuable for:
- Emerging charitable initiatives
- Grassroots or community-based efforts
- Pilot programs or time-limited campaigns
- Projects seeking immediate tax-exempt funding, without forming a new nonprofit
- This arrangement enables projects to access funding faster, operate with greater flexibility, and focus on impact while relying on the sponsor’s administrative support and regulatory compliance.

The Importance of a Strong Fiscal Sponsorship Agreement

A clear, well-drafted fiscal sponsorship agreement is essential to protect both the sponsor and the project. It defines roles, responsibilities, financial procedures, intellectual property rights, reporting expectations, and the terms for ending the relationship. Without this agreement, misunderstandings or legal complications can undermine the success of the project. Also, many funders would require a fiscal sponsorship agreement between the project and its sponsor before they provide a grant for a project.

The experienced nonprofit attorneys at RJS LAW will work with you to determine the type of fiscal sponsorship agreement that best fits your goals and circumstances and then draft a tailored agreement to meet your specific needs. Please call us at 619-595-1655 or visit us on the web at RJS LAW to schedule a no-cost consultation.

What Triggers an EDD Audit in California? 7 Red Flags for Employers by Joseph Cole, Esq., LL.M.Receiving notice of an ED...
09/28/2026

What Triggers an EDD Audit in California? 7 Red Flags for Employers by Joseph Cole, Esq., LL.M.

Receiving notice of an EDD Audit in California can be a serious matter for any business. The California Employment Development Department (EDD) conducts employment tax audits to determine whether employers are properly classifying workers, reporting wages, withholding taxes, and complying with California payroll tax laws. Learn more about what triggers an EDD audit in California.

Learn more on our blog (see comments)

Military Immigration Law - Protecting Military Families from Deportation Military members sacrifice greatly to serve our...
09/24/2026

Military Immigration Law - Protecting Military Families from Deportation

Military members sacrifice greatly to serve our country. But when a spouse, parent, son, or daughter faces immigration uncertainty or possible deportation, that burden can extend to the entire family.

Two immigration options may offer important protections: Military Parole in Place (PIP) and Military Deferred Action.

Military Parole in Place
Military PIP may help certain qualifying family members of active-duty service members, Selected Reserve members, National Guard members, and eligible prior servicemembers. The program aims to help family members who are in the United States without having been admitted.

If approved, Military PIP will temporarily grant lawful presence and can allow an individual to request employment authorization. For some eligible individuals, it may also help address an immigration obstacle related to entering without admission and potentially enable a future application for adjustment of status to become a lawful permanent resident.

Military Deferred Action
Military Deferred Action (DA) is different. It may be an option for certain military family members who do not qualify for Military PIP, including some individuals who originally entered the United States lawfully but later overstayed, or have prior removal history, or triggered complex entry barriers (commonly known as “Entry Bars”).

When a Green Card path is blocked or overly complex, Military DA can often still be an option. It serves as a temporary, renewable shield (usually granted in two-year increments) that protects the relative from deportation.

If approved, Military DA will temporarily grant lawful presence in the United States for the period deferred action is in effect. This can help temporarily postpone removal or deportation action. If granted, you are eligible to apply for employment authorization.

Which Protection Is Right for Your Family?
The answer depends on your individual immigration history, family relationship, and circumstances. Neither protection is automatic, and choosing the appropriate strategy matters.

At RJS LAW, we understand the unique immigration challenges facing military families.

Protect your family. Protect your future! Contact RJS LAW today (619)-595-1655 for a complimentary consultation to discuss your immigration options.

What Triggers an IRS Audit in 2026?Facing an IRS audit can be one of the most stressful experiences for individuals and ...
09/23/2026

What Triggers an IRS Audit in 2026?

Facing an IRS audit can be one of the most stressful experiences for individuals and business owners alike. While audit rates remain relatively low, the IRS has significantly upgraded its technology and enforcement strategies heading into 2026. Understanding what triggers an audit—and how to respond—can make all the difference in protecting your finances and peace of mind. Learn more about what triggers an IRS Audit in 2026.

Key IRS Audit Triggers in 2026

The IRS is no longer relying solely on manual reviews. In 2026, advanced data analytics and artificial intelligence play a central role in identifying suspicious tax returns. These systems compare your return against third-party data, historical filings, and behavioral patterns to flag inconsistencies.

Here are the most common audit triggers you should be aware of:

- Income Mismatches
- Unreported Deductions or Credits
- Self-Employment Business Losses
- Cryptocurrency and Digital Asset Transactions
- Foreign Assets and Offshore Accounts
- High Income Complex Financial Activity
- Behavioral Anomalies and AI Detection

Learn more on our blog (see comments)

International Tax | Delinquent FBAR Procedures | Get In Compliance Now!The IRS recently removed its published Delinquent...
09/16/2026

International Tax | Delinquent FBAR Procedures | Get In Compliance Now!

The IRS recently removed its published Delinquent FBAR Submission Procedures, a longstanding compliance option for certain taxpayers who had failed to timely file their Report of Foreign Bank and Financial Accounts or FBARs.

The change is an important reminder: IRS administrative compliance programs are not necessarily permanent.

The Streamlined Filing Compliance Procedures Are Still Available
For many taxpayers with undisclosed foreign accounts, assets, or income, the IRS Streamlined Filing Compliance Procedures remain one of the most valuable paths to correct past international tax reporting failures and come into compliance with U.S. tax regulations.

The Streamlined Procedures are intended for taxpayers whose failure to properly report foreign financial assets, report related income, pay required U.S. taxes, or file required international information returns, including FBARs, resulted from non-willful conduct.

Depending on the taxpayer’s circumstances, Streamlined Filing can be used to address issues involving:
- Unreported foreign bank and investment accounts;
- Previously unfiled FBARs;
- Foreign income that was omitted from U.S. tax returns; and
- Delinquent international information returns reporting foreign financial assets or interests.

One of the most important requirements is the taxpayer must be able to certify, under penalties of perjury, that the prior noncompliance was non-willful meaning it resulted from negligence, inadvertence, mistake, or a good-faith misunderstanding of U.S. tax requirements.

For eligible taxpayers, the Streamlined Procedures can provide a significantly more favorable path to compliance than waiting until the IRS discovers the issue.

Why Act Now?
The Streamlined Procedures remain available today. But the recent disappearance of the Delinquent FBAR Submission Procedures demonstrates why taxpayers should not assume administrative relief programs will remain available indefinitely or continue under the same terms.

If you have foreign financial accounts, foreign investments, foreign income, or other foreign financial assets that have not been fully reported to the United States, now is the time to determine whether you qualify for Streamlined relief.

Waiting until the IRS contacts you can materially change the options available.

RJS LAW can evaluate your international reporting history, determine whether the Streamlined Filing Compliance Procedures may be appropriate, and help you come into compliance before your options become more limited.

Contact our International Tax team to schedule a consultation. Please contact us at (619)-595-1655 or visit RJS LAW to schedule a complimentary consultation.

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Does Your 501(c)(3) Need to Register With the State Before Asking for Donations?Many nonprofit leaders assume that once ...
09/10/2026

Does Your 501(c)(3) Need to Register With the State Before Asking for Donations?

Many nonprofit leaders assume that once an organization receives its 501(c)(3) determination letter from the IRS, it is free to immediately start soliciting donations. That assumption is legally dangerous. Federal tax-exempt status and state-level authority to fundraise are two entirely separate legal matters and conflating them can expose an organization to significant penalties, disrupted fundraising campaigns, and the loss of its ability to operate in a given state. Learn more about 501(c)(3) registration.

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IRS Updates the Rules for Group Exemptions: What Nonprofits Need to Know About Revenue Procedure 2026-8.The IRS recently...
09/09/2026

IRS Updates the Rules for Group Exemptions: What Nonprofits Need to Know About Revenue Procedure 2026-8.

The IRS recently issued Revenue Procedure 2026-8, which updates the procedures governing group exemptions for tax-exempt organizations. A group exemption allows a central organization to obtain federal tax-exempt recognition for qualifying subordinate organizations under a single IRS ruling, eliminating the need for each subordinate to submit its own exemption application. Learn more about IRS group exemption rules and what nonprofits need to know about revenue procedure 2026-8.

For nonprofit organizations that operate through affiliated chapters, schools, local branches, or similar entities, a group exemption can provide significant administrative efficiencies. However, the updated guidance also imposes ongoing oversight, reporting, and compliance responsibilities for central organizations.

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09/02/2026

The 2026 USD LAW–RJS LAW Tax Institute was our biggest and most dynamic program yet and we are excited to share the official wrap video highlighting the speakers, panels, and energy that made this year’s Institute so special.

From IRS Criminal Investigation leadership to federal judges, top practitioners, and emerging voices in controversy, the Institute continues to bring together the people shaping tax enforcement and policy nationwide.

This year’s conversations were candid, practical, and packed with insights that attendees can take directly into their practices. Thank you to our speakers, sponsors, attendees, and partners at University of San Diego School of Law for helping us deliver another exceptional program. We are already looking forward to 2027.

🎥 Watch below.

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