Law Office of Pietro Canestrelli, a Tax Controversy Boutique, APC

06/23/2026

Your Mid-Year Tax Check-Up: 10 Moves to Make Before June 30

Your Mid-Year Tax Check-Up: 10 Moves to Make Before June 30 Memorial Day marks the unofficial start of summer — and it's also the perfect time for a mid-year tax review. Half the year's income is in the books, Q2 estimated payments are due June 15, and the One Big Beautiful Bill Act has changed enough rules that your January assumptions may need updating....

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06/22/2026

Tax controversies aren't accounting problems.
They're legal exposures.

When the IRS initiates collections, audits expand, or fraud allegations surface, the conversation shifts from numbers to strategy. That's where experienced representation matters.

As a boutique tax controversy firm, our focus is singular: defense, procedure, and resolution. Every response is intentional. Every move is strategic.

When exposure is significant, precision matters.

If you're facing IRS action, it's worth understanding your options early.

06/19/2026

The IRS Statute of Limitations Explained: CSED, ASED, and Why Timing Matters

The IRS Statute of Limitations Explained: CSED, ASED, and Why Timing Matters Every IRS tax debt has an expiration date. Every IRS audit window has a closing deadline. Understanding these statutes of limitations — and the circumstances that can extend them — is one of the most important pieces of knowledge a taxpayer can have. At The Law Office of Pietro Canestrelli…...

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06/18/2026

Navigating complex tax challenges requires precision, preparation, and composure.

Marlon Gonzalez Villacruzes, JD brings a disciplined approach to tax controversy matters — focusing on structured analysis, strategic negotiation, and protecting client rights at every stage.

In high-stakes tax matters, clarity and preparation create leverage.

From audits and appeals to enforcement actions, our team works to ensure each case is handled with methodical attention and strategic intent.

06/17/2026

For California couples where one spouse qualifies as a real estate professional, rental property losses do not have to sit on the sidelines. They can be used to offset W-2 or business income from the other spouse, which often leads to a much smaller tax bill overall.

06/16/2026

The federal research credit is not limited to scientists in white coats. Software companies, engineers, architects, and even breweries in California often qualify for it, but the word research alone keeps many owners from ever looking into whether the credit applies to their work.

06/16/2026

Most people react the second this lands on their desk.

What feels urgent is not always what should be done first. The wrong first move can make a simple problem a lot bigger.

There’s a short window where your next step either keeps things steady or makes them harder to control. Most people miss what that step actually is.

Watch this. Don’t rush this one.

06/16/2026

Estate Tax Exemption Locks at $15 Million: What This Means for California Families

Estate Tax Exemption Locks at $15 Million: What This Means for California Families For years, estate planning professionals warned clients about the looming "estate tax cliff" — the scheduled drop of the federal estate tax exemption from roughly $13.6 million per person back to approximately $7 million at the end of 2025. That cliff has been eliminated. The One Big Beautiful Bill Act (OBBBA) permanently locked the estate and gift tax exemption at approximately…...

Estate Tax Exemption Locks at $15 Million: What This Means for California Families For years, estate planning professionals warned clients about the looming “estate tax cliff” — the sc…

06/15/2026

Selling a small business involves far more than agreeing on a purchase price.

A properly structured transaction requires careful legal review to protect both financial interests and long-term liability exposure.

Here's what a business lawyer typically handles in a small business sale:

• Drafting and reviewing the purchase agreement
• Conducting due diligence analysis
• Managing lease and contract assignments
• Allocating assets and liabilities clearly
• Structuring the transaction for tax efficiency
• Drafting risk-mitigation and indemnification provisions

Each of these components affects what happens after closing — including potential disputes, tax consequences, and ongoing obligations.

A well-drafted agreement does more than finalize the deal.
It defines responsibility, limits exposure, and protects your position long after the transaction is complete.

If you are considering buying or selling a small business, early legal review can significantly reduce post-closing risk.

06/15/2026

California business owners can have their company reimburse them for things like phone bills, home office use, vehicle costs, and travel without any of it counting as personal income. The catch is that the setup has to be done correctly, and getting it wrong quietly adds up to thousands in extra tax each year.