THE client is 65. He operates a service-oriented business with three outlets in strip malls. He has been in business for eight years. Of the three outlets, two are losing money, while the third has some profit that subsidizes the loss of the first two, and provides the client with some disposable income that is…
In 1995, José Arias, an undocumented immigrant, began work as a milker for Angelo Dairy. Two years later, Arias wanted to accept a job offer with another dairy company. The employer threatened Arias that if he left to work at the other dairy, the employer would report the other dairy to federal immigration authorities as…
Under Howell v. Hamilton Meats & Provisions (2011) 52 C.4th 541, the California Supreme Court ruled that persons who are injured and who are pursuing a personal injury claim cannot recover the full amount of medical bills incurred if an insurer paid a smaller, negotiated amount to the medical provider. The Court’s ruling further limited…
HOW did I get selected for an audit? • Random selection and computer screening – how your return compares to norms. • Related party examinations - transactions with partners, investors, or audits of other entities. How will IRS notify me of audit? • IRS will notify you by mail. • They do not start any audit by…
When your financial circumstances are forcing you to declare bankruptcy, bankruptcy can be one way of dealing with debts that you can no longer manage on your own. Of course, the decision should not be taken lightly and it is best to consult with an experienced bankruptcy attorney to see if it is best for…
When we see a lot of homeless children roaming the streets of Manila, or kids who have lost their parents tossed from one house or orphanage to another, we can’t help but think about well-off American couples who may have all the material wealth in the world but have not been blessed with children of…
I heard this beautiful story last week from a group of Lebanese Maronite Catholics during my visit to St. Maron’s Church in Minneapolis, Minnesota. In a mother’s womb were two babies. One asked the other: “Do you believe in life after delivery?” The other replied, “Why, of course. There has to be something after delivery….
EACH month, the Visa Office of the State Department publishes, in the Visa Bulletin, the priority dates for that particular month, for the various family and employment based categories. A priority date is a person’s “place in line” for a visa, meaning immigrant visas (or green cards) would be available for persons whose priority date…
IT’S Valentine’s Day and Malena woke up to a bouquet of bright red roses and a box of chocolates by her bedside. There was a handwritten note from her husband, George, that said “I love you.” This made Malena smile. It’s times like these that she forgets her husband’s temper when he’s tired from work…
What are aphrodisiacs? Aphrodisiacs are pro-sexual drugs or substances that will heighten libido (sexual desire), orgasm (ecstasy and pleasure) and performance in males and females, not partner-specific. As society gets more liberal and permissive, these medications and all other so-called sex enhancers become more in demand. Are these substances new? No, the cultural quest for…
WHO said that, first is chance, twice is coincidence and third is habit? I have two new clients who are actually previous clients. The first is 55 and she filed jointly with her husband 12 years ago for Chapter 7 relief of credit card debt. To tell you the truth, I still remember mostly everything…
THE Foreign Account Tax Compliance Act (FATCA) requires foreign financial Institutions and other non-financial foreign entities to report on the foreign assets held by their U.S. account holders or be subject to withholding on certain payments. 1. Form 8938 Statement of Specified Foreign Financial Assets: U.S. taxpayers holding financial assets outside the United States must…
(Part 1 of 3) (Remarks of Hon. Jose De Venecia, Former Speaker, Philippine House of Representatives; Founding Chairman, International Conference of Asian Political Parties (ICAPP); Co-Chairman, International Association of Parliamentarians for Peace (IAPP); Chairman Emeritus, Universal Peace Federation (UPF); Special Envoy of the President to the Asia-Pacific Economic Cooperation (APEC) and for Intercultural Dialogue at…
‘No Collusion’ WHAT’S THE RUSH? Republican members of the House Intelligence Committee this week ended the year-long Russia probe without informing the Democrats in the committee, announcing that Russian President Vladimir Putin was not trying to help Donald Trump win the 2016 election. They also concluded, “there was no collusion” between the Trump campaign and…
TINDER is a smartphone-based dating app. Subscribers use the app to find people whom they would like to date. Tinder presents users with photos of potential dates. In March 2015, Tinder released a premium service called “Tinder Plus,” which allows users to access additional features of the app for a monthly fee. The monthly fee…
THERE seems to be a misconception in the general public that you can only obtain a divorce in California if your spouse will sign the divorce papers. I get this question a lot from our family law clients. The fact is that California is a no fault state and you do not need your spouse’s…
YOU’VE probably seen a lot of these ads: “Settle your debts for pennies on the dollar!”, “Reduce your debts legally without filing bankruptcy!” “Stop bill collectors now and pay them only what you can!” Are all these just exaggerated claims? Or are any of these ads true? How can you protect yourself from being scammed?…
With nearly 5 million Asian Americans residing in California—approximately one-third of the U.S.’s estimated 15 million Asian Americans—we have an immense responsibility to take care of the state where we work and live. Unsurprisingly, reducing our carbon footprint and improving our overall behaviors to become more energy efficient is a priority for California. Moreover, it…
AFTER months of kindergarten playground bickering and name-calling long distance between these two unpredictable and narcissistic leaders as to who has a bigger nuclear arsenal that works, U.S. President Donald Trump and North Korean dictator Kim Jong-un have agreed to meet sometime in May in a location that has yet to be determined. This is…
I ADMIT that there have been times in my life when my faith and prayer have run dry. What do I mean? It means that even in my life as a priest, I have experienced doubt in my faith and have questioned its disciplines and practices. It means that I too have experienced the humdrum…
“Every man bears surreptitious pains which the world knows not…and oftentimes his silence is mistaken for taciturnity when it was merely reticence…for there are wounds that never show swelling but throb much more than those that bleed.” Music aficionado Romy Orillaza Robielos, more prevalently addressed as Jerome, first saw the light of day on…
As part of its “enforcement priorities,” Immigration and Customs Enforcement (ICE) announced the recent arrest of over two dozen people with DUI convictions in connection with “Operation Secure Streets.” According to ICE’s press release, 24 of the people apprehended “have been convicted of violations concerning the operation of a motor vehicle while under the influence…
APPROXIMATELY 78 million dogs and 85.8 million cats are owned in the United States (ASPCA Pet Statistics). About 52% of California households own a pet (American Veterinary Medical Association 2011 survey) and in San Francisco, “dogs outnumber children” (U.S. census figures from 2000 and 2005). Pets are a very important part of the American home. …
DEAR Attorney Tan, I have an approved I-140 immigrant petition which was filed by Company A on my behalf. Company A would like to employ me as a bookkeeper. Based on that approved I-140 petition, I filed an application for green card (I-485 adjustment of status) in August 2014. Since that time, my green…
A Filipino and his U.S. citizen wife came to my office recently for a consultation. They drove several hours to see me in person. He came to my office crying, and begging me to accept his case. But I advised him to wait until there would be further changes in law. He is not eligible…
ICE Raids in the Bay Area. Calls for Congress to act on DREAMers rights. The Supreme Court declines to take on DACA. These are just a few headlines of late, as lives are put on hold and families wonder: “what will tomorrow look like for us?” We do not hold all the answers to the…
For some people, to even think that the church could be persuaded to endorse porn or abortion is ridiculously absurd! The title is a satirical statement to highlight the stupidity of the suggestion that the Philippine Department of Health (DoH), the very guardian and sentinel of health of our country, should endorse vaping! The health…
MARRIAGE for many persons is the culmination of one’s life. Getting married signifies the beginning of a new phase in life, both socially and economically. For those persons who lack permanent residency in the United States and have married a United States citizen, marriage also presents an opportunity to obtain permanent residency. However, although the…
WHAT hold does Russian President Vladimir Putin have on U.S. President Donald Trump that up to this day, despite U.S. intelligence reports and indictments against Russians, the hard-hitting, name-calling, and supposed defender of the United States against foreign adversaries has remained the number one guardian of Russia? During a joint press conference with Swedish Prime…
BRAVO President Donald Trump! That was quite a very moving televised meeting with Republican and Democratic lawmakers, as you spoke such powerful words that shocked the members of the Republican party and their best friends at the powerful and generous campaign contributors, the National Rifle Association (NRA). “I’m a big fan of NRA (National Rifle…
