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Advanced Tax Advisory Services

From Corporate Transparency Act compliance for Florida LLCs to crypto-tax reconciliations for Miami's digital asset investors, our firm handles the most complex tax situations with precision and authority.

Advanced Tax Services

Florida LLCs formed after January 1, 2024 must file Beneficial Ownership Information (BOI) reports with FinCEN under 31 U.S.C. Section 5336 (Corporate Transparency Act). Cryptocurrency transactions are taxable events under IRS Notice 2014-21 and Rev. Rul. 2023-14. David L. Wrubel, CPA, PA provides CTA compliance, crypto tax reconciliation, IRS audit representation, and international tax advisory from Miami Beach, FL (License AD0020086).

31 U.S.C. § 5336 (CTA) · IRS Notice 2014-21 (Crypto) · Rev. Rul. 2023-14 · Miami Beach, FL 33139

Complex Tax Situations Require Specialized Expertise

Florida LLCs · BOI Reporting · FinCEN

Corporate Transparency Act (CTA) Compliance

The Corporate Transparency Act requires most U.S. entities to file Beneficial Ownership Information (BOI) reports with FinCEN. Florida LLCs used as real estate holding companies are among the most commonly affected. Our firm provides initial BOI filings, ownership change updates, and ongoing compliance monitoring. Penalties for non-compliance reach $500 per day.

Initial BOI report preparation and filing
Ownership change update filings
Compliance calendar and monitoring
Multi-entity portfolio compliance management
Exemption analysis for qualifying entities
Form 8949 · DeFi · NFTs · FBAR

Crypto-Tax Reconciliations

Miami has emerged as one of the most important cryptocurrency and blockchain finance hubs in the United States. Our firm provides comprehensive digital asset tax services for investors, traders, and entrepreneurs in the crypto economy. We work with all major exchanges and self-custody wallets.

Capital gains reconciliation across all exchanges
DeFi protocol income and staking rewards reporting
NFT transaction analysis and basis tracking
FBAR and FATCA compliance for foreign exchange holdings
IRS Form 8949 preparation with full transaction detail
Crypto-to-crypto exchange reporting
S-Corp · LLC · Tax-Free Reorganization

Florida LLC & Entity Formation

Strategic entity selection and formation for Miami Beach business owners and real estate investors. Our firm analyzes the optimal structure for your specific situation, considering tax efficiency, liability protection, and the new CTA compliance requirements.

LLC vs. S-Corp vs. C-Corp analysis
Florida LLC formation and operating agreements
Tax-free business reorganizations for relocating owners
Series LLC structures for real estate portfolios
Multi-state nexus analysis and planning
FBAR · FATCA · Tax Treaties · ITIN

International Tax & Expat Services

Comprehensive U.S. tax compliance for non-resident aliens, expatriates, and international businesses with U.S. connections. Our firm serves clients from over 30 countries with expertise in treaty analysis, foreign income reporting, and cross-border planning.

FBAR (FinCEN Form 114) filing for foreign accounts
FATCA compliance and Form 8938 reporting
Tax treaty analysis and treaty elections
Non-resident alien (Form 1040-NR) preparation
ITIN applications for foreign nationals
Foreign corporation and partnership reporting
NY · NJ · CA · FL · Nexus Analysis

Multi-State Tax Planning

South Florida's position as a destination for business and individual relocations from high-tax states makes multi-state tax planning a core competency of our firm. We handle the full spectrum of state tax issues for clients with connections to multiple jurisdictions.

Multi-state income tax return preparation
Nexus analysis for businesses expanding to Florida
State income tax elimination strategies
Business sale planning for state tax minimization
Telecommuter and remote worker state tax analysis
Audit Defense · Problem Resolution · Appeals

IRS & State Audit Representation

When the IRS or a state tax authority comes calling, you need an experienced CPA in your corner. David Wrubel, CPA has represented clients before the IRS and state tax authorities in examinations, appeals, and collection matters for over two decades.

IRS examination representation
State tax audit defense (NY, NJ, CA, FL)
Offer in Compromise negotiations
Penalty abatement requests
Tax lien and levy resolution
Appeals and Tax Court preparation

Deep Sector Knowledge Across South Florida Industries

Healthcare & Medical

Dentists, physicians, veterinarians, clinics. AHCA Proof of Financial Ability applications.

Professional Services

Architects, engineers, IT firms, insurance, consulting, and personal service providers.

Hospitality

Hotels, resorts, restaurants, and food & beverage operations throughout South Florida.

Non-Profit Organizations

Charitable organizations, religious institutions, performing arts, and educational entities.

Legal Accounting

Attorneys, trust accounts, family law, forensic accounting, and litigation support.

Construction & Real Estate

General contractors, home builders, subcontractors, and real estate developers.

Key Statutes Governing Advanced Tax Compliance

31 U.S.C. § 5336
Corporate Transparency Act

Requires most U.S. LLCs and corporations to file Beneficial Ownership Information (BOI) reports with FinCEN. Penalties for non-compliance reach $591 per day. David L. Wrubel, CPA, PA provides full CTA compliance services for Florida entities.

IRS Notice 2014-21 / Rev. Rul. 2023-14
Cryptocurrency Tax Treatment

Virtual currency is property under federal tax law. Gains are subject to capital gains tax; staking rewards are ordinary income. Our firm provides crypto-tax reconciliation, DeFi income reporting, and IRS audit representation for Miami's tech-finance sector.

IRC § 6662 / IRC § 7491
IRS Audit Defense

IRC Section 6662 imposes a 20% accuracy-related penalty on underpayments. Under IRC Section 7491, the burden of proof may shift to the IRS when the taxpayer cooperates and produces credible evidence. Our firm represents clients before the IRS at all examination levels.

IRC § 1400Z-2
Qualified Opportunity Zones

IRC Section 1400Z-2 allows investors to defer and potentially reduce capital gains by investing in Qualified Opportunity Zone funds. Miami-Dade County contains multiple designated QOZ tracts. Our firm advises on QOZ eligibility, fund structuring, and compliance reporting.

IRC § 911
Foreign Earned Income Exclusion

U.S. citizens and resident aliens living abroad may exclude up to $126,500 (2024) of foreign earned income under IRC Section 911. Our firm provides expat tax compliance, FBAR preparation, and FATCA reporting for U.S. persons with international income.

IRC § 482 / OECD Transfer Pricing
International Transfer Pricing

IRC Section 482 authorizes the IRS to reallocate income between related entities to reflect arm's-length pricing. Our firm advises multinational clients on transfer pricing documentation, intercompany agreements, and compliance with OECD guidelines.

Complex Tax Situation? Let's Talk.

From CTA compliance to crypto-tax reconciliations, our firm has the expertise to handle your most complex tax challenges.