Alexander Kugelman

Alexander Kugelman is an attorney concentrating on tax controversies, domestic and international tax compliance, and tax collection defense. Mr. Kugelman counsels and represents individuals, small businesses, and estates.

His experience includes four years of federal government court experience at the U.S. Tax Court and a U.S. District Court. That background blends substantive tax law knowledge with administrative and litigation experience. This unique combination differs from that of an accountant or a general practitioner attorney.

Kugelman Law was created as an alternative to overpriced law firms and disreputable tax resolution companies.

Alexander was motivated to start his firm while working at the U.S. Tax Court. He recognized that taxpayers often approached compliance and litigation with the IRS from the wrong perspective. Often, taxpayers would become positional and adversarial, rather than finding points to achieve compliance or resolution. Sadly, those taxpayers were encouraged by unscrupulous legal counsel seeking to leverage fear of IRS for unconscionable fees.

"I founded Kugelman Law to guide individuals and businesses through seemingly overwhelming tax and legal issues," Alexander said. "As a young attorney, I learned valuable lessons first hand as a clerk to U.S. District and U.S. Tax Court judges. No lesson was more important than that the quality of legal representation could be the most important factor in obtaining a positive outcome."

In other words, thorough and tactical representation usually obtained more favorable results than those without competent representation regardless of the law.

Alexander set out to start a new type of tax law firm for the ordinary taxpayer. A firm that prided itself on efficiency rather than billable hours. To that end, the firm has expanded its expertise and capacity by developing a team with diverse backgrounds and skills.

Chapman University Fowler School of Law

J.D.

2007

University of Colorado - Boulder

B.A.

2001

Founder and Attorney

Kugelman Law

Current

IRS Ramps Up Crypto Tax Scrutiny

Bitcoin Taxes

September, 2020

FBA Tax Conference

2018

FEderal Bar Association - Tax Division

ABA Tax Conference

October 2019

American Bar Association

State Bar of California  # 255463

Member

Current

American Bar Association

Member

Current

Federal Bar Association - Tax Division

Member

Current

California

State Bar of California

Since 2008

U.S. District Court for Eastern District of California

U.S. District Court for Northern District of California

U.S. Supreme Court

U.S. Tax Court

• Credit Cards Accepted

• Cryptocurrency Law

Q. What legal consequences will I be facing, come tax season, for using crowdfunded money to pay a friend for work?

January 12, 2021

A: Very likely the money received via crowdfunding will be taxable income to you. If you don't have an entity, then you would report it as a sole proprietorship income on a Schedule C. Keep in mind that you can claim ordinary and necessary business expenses to offset the income. For example, the amounts paid to the animator would be deductible. And you would need to issue a Form 1099-MISC reporting the amounts paid.

Whether you sell the feature or offer it for free will not change the whether the crowdfunded income is taxable. If you do sell the feature, then any revenue/sales would need to be reported as income as well.