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RJS LAW - Tax and Estate Planning

RJS LAW: San Diego Tax Attorney | IRS | FTB | CPA | California

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SOUTHERN CALIFORNIA’S FINEST
LAW FIRM

COMPLIMENTARY CASE EVALUATION

SAN DIEGO
(619) 595-1655
El CAJON
(619) 777-7700
SCOTTSDALE, AZ
(480) 267-9192
  • Home
  • About
    • Ronson J. Shamoun, ESQ., LL.M.
    • Chandara Diep, ESQ., LL.M.
    • Devon J. Arabo, ESQ., LL.M.
    • Brian M. Malloy, Esq.
    • Andrea Cisneros Valdez, Esq., LL.M.
    • Sam Imandoust, ESQ., LL.M
    • Lauren Suarez, ESQ., LL.M.
    • Caroline Larochelle Nadeau, ESQ
    • John I. Forry, Esq.
    • Martin Schainbaum, ESQ., LL.M. (1936-2026)
    • Kaveh Imandoust, JD, MBT, CPA
    • Joseph Cole, ESQ., LL.M.
    • Christopher Engelmann, ESQ., LL.M.
    • Remy Hogan, Esq., LL.M.
    • Douglas P. Mooney Jr., Esq.
    • Dod Ghassemkhani, ESQ.
    • Vincent Renda, Esq.
    • Pedro Bernal, Esq.
    • Sabri P. Shamoun 1938-2023
    • Renae Arabo
    • Hilary Dargavell
    • Sandie Portilla
    • Lupita C. Torres
    • Jewell Cornejo
    • Romina Spadei
    • Danielle N. Misleh
    • Rebecca Shuman
    • Daniela Petrus
    • Janvi Ishwar
    • Brandon Stiles
  • Practices
    • Tax
      • IRS TAX MATTERS
        • IRS Appeals
          • IRS Appeals Process
          • Contesting an IRS Levy
          • Why Retain RJS LAW for IRS Appeals
          • 4 Tips For Navigating The IRS Rapid Appeals Process
        • IRS AUDITS
          • IRS Correspondence Audits
          • What are IRS Field Audits?
          • Initial IRS Compliance Center Audits
          • IRS Office Audits
          • What happens in an IRS Audit?
          • Taxpayer Rights Under IRS Publication 1
          • IRS Warns Taxpayers About Scam
        • NOTICES
          • IRS Notices
          • IRS Letters
          • FTB Notices
          • Avisos en Español
        • IRS Collections
          • Avoiding and Eliminating IRS Tax Liens
          • Collection Due Process Hearing
          • CP 501 – IRS Notice
          • Failure to file a tax return: What happens?
          • How the IRS calculates interest
          • How to get a tax levy released
          • ACS – Automated Collection System
          • IRS Collections Process
          • IRS Interest Abatement
          • IRS Revenue Officers
          • Jeopardy Assessments and Jeopardy Levies
          • National Tax Agencies
          • RJS LAW Approach to Collections
          • IRS Statute of Limitations on Collections
          • Streamlined Installment Agreements
          • Tax Penalty Abatement
          • Taxpayer Assistance Orders TAO
        • IRS Payroll Tax
          • Independent Contractor Reclassification Audits
          • IRS Forms 940 and 941
          • IRS Trust Fund Interviews
          • Payroll Tax Liability Payment Options
          • Trust Fund Recovery Penalties
        • IRS Wealth Squad
        • Offer in Compromise & Tax Settlements
          • OVERVIEW OF OFFER IN COMPROMISE PROCESS
          • The Offer in Compromise Process
          • Appealing an Offer in Compromise to the IRS
          • How does the IRS evaluate an Offer in Compromise
          • Offer in Compromise and Dissipated Assets
          • Offer in Compromise Requirements
          • Pros and Cons of an Offer in Compromise
          • Why Choose RJS LAW?
          • Offer in Compromise Alternatives
          • Actual IRS Offer in Compromise Results
      • STATE TAX MATTERS
        • EDD California Payroll Tax Lawyer
          • EDD Investigations
          • EDD Collections – Liens, Levies, and Garnishments
        • CDTFA – California Sales Tax
          • California Sales Tax Appeals
          • California Sales Tax Audits
          • California Department Of Tax And Fee Administration – CDTFA
        • California State Tax Matters – California Franchise Tax Board | FTB | EDD
          • California Residency Audits
          • Discharging State Income Taxes in Bankruptcy
          • State Tax Practice – Outside of California
      • CRIMINAL TAX ISSUES
        • Criminal Investigation Division
        • IRS Criminal Investigation Division Tactics
        • Criminal Tax Defense – Tax Crimes
        • Currency Transaction Records & Suspicious Activity Reports
        • IRS Methods of Proof: Tax Fraud and Evasion
        • Methods IRS Agents Use to Locate Assets
        • IRS Special Agent Visits
        • Are You a Criminal Investigation Target?
        • Criminal Tax Attorney vs. White Collar Defense
      • CORPORATE TAXES
      • TAX COURT LITIGATION
      • Innocent Spouse Relief
    • International Tax
    • Visa Gold Card
    • Non-Profit Organizations
      • Nonprofit Formation
      • 501(c)(3) Formation
      • 501(c)(4) Formation
    • Asset Protection
    • Estate Planning
    • Trust Litigation
    • Trust, Estate & Probate Litigation
    • Trust & Estate Administration
    • Probate
    • Military Immigration
    • Bankruptcy
      • Bankruptcy (FAQ’s)
    • Civil Litigation
    • Criminal Defense
    • Accidents & Injury
    • Corporate & Transactional
    • Private Wealth Services
    • Real Estate Law
      • Landlord Tenant Law
    • Employment Law
  • Tax Institute
    • 11th Annual USD School of Law – RJS LAW Tax Institute
    • 10th Annual USD School of Law – RJS LAW Tax Institute
    • 9th Annual USD School of Law – RJS LAW Tax Institute
    • 8th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 28th, 2023
    • 7th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 15th 2022
    • 6th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 5th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 4th Annual USD School of Law – RJS LAW Tax Controversy Institute
  • Testimonials
  • Giving
    • Giving
    • RJS LAW Donates Billboard to the Girl Scouts
  • Awards
    • Awards
    • Ronson J. Shamoun at events with various dignitaries
    • SD50 Extraordinary Leadership
    • Media
    • Video Gallery
  • Blog
  • FAQs
    • EDD
    • Tax Controversy
    • General Tax Audit
    • International Tax
    • Estate Planning
    • Nonprofit
    • CDTFA
    • Immigration
  • Contact
  • en English
    • en English
    • es Español

WINNER OF THE UNION TRIBUNE SAN DIEGO'S BEST TAX LAW FIRM

 


9 YEARS

Call
Contact
Blog
  • Home
  • About
    • Ronson J. Shamoun, ESQ., LL.M.
    • Chandara Diep, ESQ., LL.M.
    • Devon J. Arabo, ESQ., LL.M.
    • Brian M. Malloy, Esq.
    • Andrea Cisneros Valdez, Esq., LL.M.
    • Sam Imandoust, ESQ., LL.M
    • Lauren Suarez, ESQ., LL.M.
    • Caroline Larochelle Nadeau, ESQ
    • John I. Forry, Esq.
    • Martin Schainbaum, ESQ., LL.M. (1936-2026)
    • Kaveh Imandoust, JD, MBT, CPA
    • Joseph Cole, ESQ., LL.M.
    • Christopher Engelmann, ESQ., LL.M.
    • Remy Hogan, Esq., LL.M.
    • Douglas P. Mooney Jr., Esq.
    • Dod Ghassemkhani, ESQ.
    • Vincent Renda, Esq.
    • Pedro Bernal, Esq.
    • Sabri P. Shamoun 1938-2023
    • Renae Arabo
    • Hilary Dargavell
    • Sandie Portilla
    • Lupita C. Torres
    • Jewell Cornejo
    • Romina Spadei
    • Danielle N. Misleh
    • Rebecca Shuman
    • Daniela Petrus
    • Janvi Ishwar
    • Brandon Stiles
  • Practices
    • Tax
      • IRS TAX MATTERS
        • IRS Appeals
          • IRS Appeals Process
          • Contesting an IRS Levy
          • Why Retain RJS LAW for IRS Appeals
          • 4 Tips For Navigating The IRS Rapid Appeals Process
        • IRS AUDITS
          • IRS Correspondence Audits
          • What are IRS Field Audits?
          • Initial IRS Compliance Center Audits
          • IRS Office Audits
          • What happens in an IRS Audit?
          • Taxpayer Rights Under IRS Publication 1
          • IRS Warns Taxpayers About Scam
        • NOTICES
          • IRS Notices
          • IRS Letters
          • FTB Notices
          • Avisos en Español
        • IRS Collections
          • Avoiding and Eliminating IRS Tax Liens
          • Collection Due Process Hearing
          • CP 501 – IRS Notice
          • Failure to file a tax return: What happens?
          • How the IRS calculates interest
          • How to get a tax levy released
          • ACS – Automated Collection System
          • IRS Collections Process
          • IRS Interest Abatement
          • IRS Revenue Officers
          • Jeopardy Assessments and Jeopardy Levies
          • National Tax Agencies
          • RJS LAW Approach to Collections
          • IRS Statute of Limitations on Collections
          • Streamlined Installment Agreements
          • Tax Penalty Abatement
          • Taxpayer Assistance Orders TAO
        • IRS Payroll Tax
          • Independent Contractor Reclassification Audits
          • IRS Forms 940 and 941
          • IRS Trust Fund Interviews
          • Payroll Tax Liability Payment Options
          • Trust Fund Recovery Penalties
        • IRS Wealth Squad
        • Offer in Compromise & Tax Settlements
          • OVERVIEW OF OFFER IN COMPROMISE PROCESS
          • The Offer in Compromise Process
          • Appealing an Offer in Compromise to the IRS
          • How does the IRS evaluate an Offer in Compromise
          • Offer in Compromise and Dissipated Assets
          • Offer in Compromise Requirements
          • Pros and Cons of an Offer in Compromise
          • Why Choose RJS LAW?
          • Offer in Compromise Alternatives
          • Actual IRS Offer in Compromise Results
      • STATE TAX MATTERS
        • EDD California Payroll Tax Lawyer
          • EDD Investigations
          • EDD Collections – Liens, Levies, and Garnishments
        • CDTFA – California Sales Tax
          • California Sales Tax Appeals
          • California Sales Tax Audits
          • California Department Of Tax And Fee Administration – CDTFA
        • California State Tax Matters – California Franchise Tax Board | FTB | EDD
          • California Residency Audits
          • Discharging State Income Taxes in Bankruptcy
          • State Tax Practice – Outside of California
      • CRIMINAL TAX ISSUES
        • Criminal Investigation Division
        • IRS Criminal Investigation Division Tactics
        • Criminal Tax Defense – Tax Crimes
        • Currency Transaction Records & Suspicious Activity Reports
        • IRS Methods of Proof: Tax Fraud and Evasion
        • Methods IRS Agents Use to Locate Assets
        • IRS Special Agent Visits
        • Are You a Criminal Investigation Target?
        • Criminal Tax Attorney vs. White Collar Defense
      • CORPORATE TAXES
      • TAX COURT LITIGATION
      • Innocent Spouse Relief
    • International Tax
    • Visa Gold Card
    • Non-Profit Organizations
      • Nonprofit Formation
      • 501(c)(3) Formation
      • 501(c)(4) Formation
    • Asset Protection
    • Estate Planning
    • Trust Litigation
    • Trust, Estate & Probate Litigation
    • Trust & Estate Administration
    • Probate
    • Military Immigration
    • Bankruptcy
      • Bankruptcy (FAQ’s)
    • Civil Litigation
    • Criminal Defense
    • Accidents & Injury
    • Corporate & Transactional
    • Private Wealth Services
    • Real Estate Law
      • Landlord Tenant Law
    • Employment Law
  • Tax Institute
    • 11th Annual USD School of Law – RJS LAW Tax Institute
    • 10th Annual USD School of Law – RJS LAW Tax Institute
    • 9th Annual USD School of Law – RJS LAW Tax Institute
    • 8th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 28th, 2023
    • 7th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 15th 2022
    • 6th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 5th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 4th Annual USD School of Law – RJS LAW Tax Controversy Institute
  • Testimonials
  • Giving
    • Giving
    • RJS LAW Donates Billboard to the Girl Scouts
  • Awards
    • Awards
    • Ronson J. Shamoun at events with various dignitaries
    • SD50 Extraordinary Leadership
    • Media
    • Video Gallery
  • Blog
  • FAQs
    • EDD
    • Tax Controversy
    • General Tax Audit
    • International Tax
    • Estate Planning
    • Nonprofit
    • CDTFA
    • Immigration
  • Contact

Military Immigration

Military Immigration

Immigration Options for Members of the Military and Their Families

Members of the U.S. armed forces and their families may qualify for special immigration benefits under federal law. These benefits can include pathways to lawful permanent residence (a Green Card), expedited naturalization, citizenship for certain spouses and children, and immigration protections for surviving family members. Learn more about military immigration.

At RJS LAW, we understand that military families face unique circumstances, including deployments, overseas assignments, frequent relocations, and other demands of military service. Our immigration team helps service members, veterans, and their families understand the immigration process and the potential benefits available.

Green Cards for Family Members of U.S. Military Personnel

U.S. service members who wish to sponsor qualifying family members for lawful permanent residence may qualify for immigration.  Eligibility and the appropriate process depend on factors such as the service member’s citizenship status, the family relationship, and the relative’s current immigration circumstances.

Military families may also qualify for special immigration procedures or discretionary benefits not generally available in the same manner to non-military applicants.

Citizenship for Military Members and Their Families

Current and former members of the U.S. armed forces may qualify for naturalization under special provisions of U.S. immigration law. Certain spouses and children of service members may also be eligible for special citizenship consideration.

Depending on the circumstances, military-related naturalization applicants may qualify for expedited processing even while the service member is stationed outside the United States.

Citizenship for Spouses of U.S. Military Members

Spouses of U.S. citizen service members who are deployed or stationed abroad may qualify for special naturalization provisions, including expedited naturalization or overseas processing.

In certain circumstances, a lawful permanent resident who is married to a U.S. citizen serving in the U.S. armed forces and stationed abroad may be able to complete the naturalization process outside the United States.

Special rules may also allow qualifying time spent abroad with a service member pursuant to official orders to be treated differently when determining whether certain residence or physical-presence requirements have been satisfied.

Because eligibility depends on the specific facts of the service member’s assignment and the spouse’s immigration history, each case needs to be evaluated individually.

Citizenship for Children of U.S. Military Members

Special citizenship provisions may also apply to children of U.S. service members, including certain children adopted by U.S. citizen parents.

Generally, a U.S. citizen parent may apply for citizenship on behalf of an eligible child born outside the United States who did not automatically acquire U.S. citizenship at birth. In some circumstances, if the citizen parent has died, a qualifying U.S. citizen grandparent or legal guardian may be able to pursue the process on the child’s behalf.

Children residing abroad with a U.S. service member pursuant to official military orders may benefit from special rules concerning residence and physical presence. These provisions may allow qualifying children to complete the citizenship process without requiring travel to the United States solely to satisfy requirements that would otherwise apply.

Immigration Benefits for Surviving Military Family Members

Certain surviving relatives of members of the U.S. armed forces may qualify for special immigration benefits.

For example, immediate relatives of a service member who passes as a result of an injury or disease incurred in or aggravated by combat may, depending on the circumstances, remain eligible for immigration benefits. Certain surviving family members may also qualify for special naturalization or citizenship provisions.

Because deadlines and eligibility requirements can apply to survivor benefits, surviving family members should seek legal guidance as soon as possible.

Citizenship Through U.S. Military Service

Military service can provide an expedited pathway to U.S. citizenship for qualifying service members. The requirements differ depending on whether the applicant’s qualifying service occurred during peacetime or during a legally designated period of hostilities.

Naturalization Based on One Year of Honorable Military Service

A person who has served honorably in the U.S. armed forces for at least one year may qualify for naturalization under special military provisions.

Generally, an applicant must:

  • Be at least 18 years old;
  • Have served honorably in the U.S. armed forces for at least one year;
  • If separated from military service, received an honorable separation;
  • Be a lawful permanent resident at the time USCIS examines the naturalization application;
  • Demonstrate the required ability to read, write, and speak basic English, unless an exception applies;
  • Demonstrate the required knowledge of U.S. history and government (civics), unless an exception applies;
  • Establish good moral character for the applicable statutory period; and,
  • Demonstrate a commitment to the principles of the U.S. Constitution and favorable disposition toward the good order and happiness of the United States.

Ordinarily, naturalization applicants must also satisfy continuous residence and physical-presence requirements. However, qualifying military applicants who file while still serving or within six months after honorable separation may be exempt from certain residence and physical-presence requirements.

Naturalization Through Military Service During a Period of Hostilities

U.S. immigration law provides additional naturalization benefits for individuals who serve honorably during designated periods of military hostilities.

Unlike the one-year military service provision, a qualifying applicant may be eligible based on service for any period of time during a designated period of hostilities, provided the other statutory requirements are satisfied.

Generally, the applicant must:

  • Have served honorably on active duty or as a member of the Selected Reserve of the Ready Reserve during a designated period of hostilities;
  • If separated from the military, the separation must be under honorable conditions;
  • Have been lawfully admitted as a permanent resident after enlistment or induction, or have been physically present in the United States or certain qualifying territories at the time of enlistment or induction;
  • Satisfy applicable English-language requirements;
  • Demonstrate knowledge of U.S. history and government;
  • Establish good moral character during the applicable period; and
  • Demonstrate commitment to the principles of the U.S. Constitution and favorable disposition toward the United States.

Applicants naturalizing under this provision are not subject to the usual minimum age requirement.

Designated Periods of Hostilities

For purposes of military naturalization, designated periods of hostilities have included:

  • April 6, 1917 – November 11, 1918
  • September 1, 1939 – December 31, 1946
  • June 25, 1950 – July 1, 1955
  • February 28, 1961 – October 15, 1978
  • August 2, 1990 – April 11, 1991
  • September 11, 2001 – present, unless and until terminated by presidential executive order

Qualifying current members of the U.S. armed forces may be able to complete the naturalization process either within the United States or while stationed abroad.

How RJS LAW Helps Military Members and Their Families | Military Immigration

Military immigration cases involve special and unique laws and procedures that differ significantly from ordinary family-based immigration and naturalization cases. Determining which benefit applies requires reviewing the service member’s military history, immigration status, family relationship, overseas assignment, and the immigration history of the family member involved.

Military Immigration

RJS LAW assists service members, veterans, spouses, children, and qualifying surviving relatives with evaluating available immigration options and navigating the applicable USCIS process.

If you or a family member serves or has served in the U.S. armed forces and have questions about a Green Card, naturalization, citizenship, or another military-related immigration benefit, contact RJS LAW to discuss your circumstances and available options.

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Services

  • IRS Tax Matters
  • State Tax Matters
  • International Tax Attorney
  • Criminal Tax Issues
  • Corporate and Transactional
  • Tax Court Litigation
  • Trust, Estate & Probate Litigation
  • Trust Administration
  • Probate
  • Criminal Defense
  • Bankruptcy
  • Civil Litigation

Testimonials

Compassionate. Knowledgeable. Capable. The team at RJS, specifically Brad, Marisol and Ronnie were on top of all of our issues. They were efficient and communicated with us on every step. Finding a team that is on top of their game like RJS is a tough find.... add to that the compassion and care they provide makes them second to none. Call them now. - Mike G.
RJS Law firm was very professional and someone was always available to answer our questions. They really looked out for our interest only! If you want the best Law Firm Representing YOU, These guys are absolutely SECOND TO NONE!!! I  highly recommend them! Thank you for solving my tax problems! You guys Rock! - Mike S.
Amazing!  In today's world of NO customer service and only internal focus, The RJS Law firm and Chandara in particular completely changed my perspective.   Due to a complicated personal situation, I found myself  in a difficult position with the IRS.  One call and I can not tell you how relieved I am.  I can breathe again, and what is even more amazing-  I do not need an attorney.  Chandara advised me on how to resolve this myself.  It would have been easy to just take my money and add further stress to the situation,  but she didn't. I believe that nothing but good can come from true acts of kindness, so I truly thank her and RJS for outstanding service and should I ever need an attorney-  she will be my first call. - Michele W.
Calling this firm put me at ease. I had sleepless nights as I was procrastinating to take care of my problems; I didn’t know how to go about them. Seeking legal help is always a good way to go, as they are more suited for the job. Chandara has guided me through the process of my stressful situation. No strings attached but I couldn’t let go, I truly recommend them. They will give you sincere and honest answers at all times. I couldn’t be more at ease with my family taking this a step at a time. - Kimberly
I have been a tax client of RJS Law for nearly 10 years. Mr. Shamoun and his team have always delivered results above and beyond my expectations. My attorney has always been just a phone call away when I need advice. I would highly recommend RJS Law to anyone in need of representation for tax related matters! - Brad
My grandmother and I called RJS LAW because she fell behind on her business taxes. She no longer owns the business so she wanted to get back on track and settle that debt. Brendan was very informative and very helpful. We set up a consultation and everyone at the firm was very polite. Brendan helped us create a plan so that we can get resolution to the problem. He helped turn this insurmountable issue into something manageable going forward. I highly recommend this place! - Deana
With no doubt I have to say I have the best advice going forward. I was in the military residing from California but I was stationed in Texas and I didn’t know my filing requirements. Not only I got my questions answered by they gave me free knowledge that I wouldn’t ever had known. I feel comfortable with filing now and going forward I will know what’s best for me. The best thing I liked about this firm is that they answered right away! Transferred my call to an attorney and got it done! In no time! Highly professional and helpful! - Karla
We worked with Brad Paladini on an appeal for an Offer in Compromise we previously submitted on our own. Looking back we should have hired RJS BEFORE we tried submitting an OIC on our own. Brad was amazing to work with on the OIC appeal and literally saved us over $100,000 in taxes. Didn’t show any judgement, took over all the IRS communications and helped us get all the paperwork the IRS was requesting. He fought for us like a bulldog to win the appeal. We are so thankful we found RJS LAW through Yelp and decided to write a review to pay it forward! - Holly
RJS LAW San Diego came to us highly recommended. The firm delivers with precision, tact and professionalism. They are not cheap, but cheap doesn’t always deliver. Ronnie Shamoun, Quinn Disparte, and their associates treated our case with respect, dignity, empathy and speed. They were able to get our case dismissed timely, as promised and without any of the associated headaches that normally come with the territory. The end result was tremendous peace of mind. If that is what your ultimate goal is you need not look any further. - Mandana

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