Michael Fitzsimmons

Is a regular C-Corporation a viable option because of tax-free fringe benefits to owners? What about future investors, the lower tax rate on qualified dividends, and making use of the graduated income tax rate schedule that taxes some corporate net income at only 15%? How items of taxable income, deduction, and tax credits are to be allocated among the owners.

Executives with Stock Options, Restricted Stock, ESPP, or Non-Qualified Deferred Compensation. Our goal is to maximize deductions and credits to save money, identify opportunities to save even more money next year, present information to reduce the chance of audit, and document transactions to provide audit protection - to put the taxpayer in the strongest possible position in case of IRS audit. Anyone who earns income by selling goods or performing services, but does not have taxes withheld is generally taxed as a sole proprietor.

Our office is in Mission Valley, near the intersection of Friars Road and the 163 Freeway. The 7-storey office building is just behind the gas station and Denny's restaurant, and the number "1450" is clearly visible facing Friars Road. We are across Friars Road from Hazard Center, and kitty-corner across the 163 freeway and Friars Road from the Fashion Valley shopping mall. I recommend against MapQuest or other Internet directions because they may have you driving through back streets far out of the way.