Litwin Richard C

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(678) 990-0600Call Visit WebsiteVisit Website Map & DirectionsDirections1742 Mount Vernon Rd Ste 250Atlanta, GA 30338 Write a ReviewWrite Review

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Other Link: http://litwinlaw.net
Categories: Attorneys, Bankruptcy Law Attorneys, Bankruptcy Services, Business Law Attorneys, Business Litigation Attorneys, Construction Law Attorneys, Contract Law Attorneys, Criminal Law Attorneys, Estate Planning, Probate, & Living Trusts, Legal Service Plans, Real Estate Attorneys, Tax Attorneys, Trust Companies, Wills, Trusts & Estate Planning Attorneys

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Phone: (678) 990-0600

Address: 1742 Mount Vernon Rd Ste 250, Atlanta, GA 30338

Website: http://litwinlaw.net

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Litwin Richard C

Fraud

Business and Corporate Law

Business Transactions
Limited Liability Companies
Like many states, Georgia requires pass-through businesses (S corporations, partnerships or limited liability companies) that operate in Georgia to withhold 4% of all nonresidents’ K-1 income (taxable income sourced to Georgia). Georgia also offers alternatives to withholding. These alternatives allow a pass-through business to forgo the 4% withholding requirement. The business can file a composite return (Form IT-CR) to report and pay income tax on all the K-1 income of all nonresidents. Also, the business can forgo the 4% withholding by having nonresidents sign a Georgia Form NRW-Exemption (a one-time certification by the nonresident partner/member/shareholder whereby the nonresident promises to file a Georgia return and pay Georgia income taxes). But relying on the Form NRW-Exemption is not without drawbacks – where the nonresidents do not file returns, then the flow-through or pass-through business remains liable for the 4% withholding tax. Moreover, the other members or partners (residents and nonresidents, general and limited) are liable personally for the 4% withholding tax, interest, and penalties. Richard Litwin has extensive experience in handling nonresident withholding matters, including the assertion of nonresident withholding taxes by the Georgia Department of Revenue against businesses (including partnerships, limited partnerships, S corporations and limited liability companies) that (1) operate in Georgia, (2) have shareholders/members/partners that are nonresidents of Georgia, and (3) have not withheld and remitted to the Georgia Department of Revenue the 4% nonresident withholding tax imposed on the nonresident’s share of the net income of the business that is sourced to Georgia.
Construction Contracts

Construction Litigation
Construction projects are changing the landscape across Metro Atlanta and Georgia. Contractors are busy buying materials for use in construction contracts. As they spend money to buy the materials, contractors must understand their state sales and use tax obligations. In this edition of “Pass the Salt,” we provide several tips for contractors trying to stay […]
Easement

Trusts and Estates

Estate Planning
Trusts
Probate

Bankruptcy
Lecturer/Author, “When Bankruptcy Law Meets Tax Law: Discharge-ability of Tax Claims Under 523 and Treatment of Tax Claims Under 1129(a)(9) in Business Reorganizations,”Tax and Bankruptcy Sessions – Atlanta Bar Association, Atlanta, GA, March 18, 1997
Tax Law
Individuals and business face myriad regulations specific to state and local tax laws in Georgia, in other states, or in multiple states. Count on Litwin Law’s more than 30 years of experience mitigating risk and reaching favorable resolutions for clients with state and local tax law issues. Here’s a sampling of state and local tax law issues Litwin Law has resolved or litigated on behalf of individual and business clients.

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