Raul Escatel, Author at Ascendant LLP

California Franchise Tax Board Audits – 101 Procedures, Disputes, and Practical Guidance

Raul Escatel
Tax Controversy

Key Takeaways: FTB Audits Most FTB audits are conducted through correspondence by issuing written Information Document Requests (IDRs) seeking supporting documentation for items reported on a tax return…

New United States Postal Service (“USPS”) Postmark Rules Effective December 24, 2025 – What You Must Do to Protect Your Filing Deadlines

Raul Escatel
Income Tax Planning

The United States Postal Service has adopted major changes to how postmarks are applied to mail. Because the Internal Revenue Service (“IRS”) and many state tax authorities, including the California…

Strategic Asset Protection in an Era of Heightened Immigration Enforcement

Raul Escatel
Asset Protection

I. Introduction As of June 2025, approximately 51.9 million immigrants reside in the United States, comprising 15.4% of the national population—the highest proportion on record. The U.S. hosts more immigrants…

IRS to Share Taxpayer Data with Immigration Authorities

Raul Escatel
Income Tax Planning

In a sharp departure from long-standing practice, the Internal Revenue Service (IRS) entered into a formal agreement with the Department of Homeland Security (DHS) to share certain taxpayer information…

Claiming a Casualty Loss Deduction for California Wildfires in 2025

Raul Escatel
Income Tax Planning

The devastating wildfires that swept through Southern California in 2025 (“2025 Wildfires”) left many homeowners and businesses grappling with significant property damage and financial losses. In response…

Exploring the Property Tax Implications of Proposition 19

Raul Escatel
Property Tax

In the November 2020 election, California voters narrowly approved Proposition 19 (The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire and Natural Disasters Act), which…