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Almost everything we do has a tax consequence, whether we realize it or not. Judge Learned Hand famous quote states that “ [a]nyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one’s taxes.”

Tax avoidance is perfectly legal, and our Miami tax attorney can help you set up your affairs as to pay the least amount of taxes allowed under the law. Tax evasion on the other hand should never be done as it is a criminal infraction and punished heavily by the government.

Major areas of U.S. tax law include:

  • Income Tax;
  • Estate & Gift Tax;
  • Corporate Income Tax;
  • Partnership Tax; and
  • International Tax.


The Tax Cuts and Jobs Act (the “Act”) brought about many changes in the Internal Revenue Code (the “Code”), some temporary, while others permanent. The following is a list of some of the changes that are the most impactful in the new law:

  • Standard Deduction: the Act increased the standard deduction of individuals to $12,000 and lowered the maximum individual tax rate to 37%.
  • Corporate Tax Rate: the Act reduced the corporate tax rate to a flat 21% for tax years beginning after December 31, 2017.
  • Pass-Through Tax Treatment: provides a deduction for “qualified business income” up to 20% to partnerships, S corps, sole proprietorships for tax years beginning after December 31, 2017, and before January 1, 2026.
  • Unified Credit: the Act increased the federal estate and gift tax unified credit basic exclusion to $10 million adjusted for inflation.

There are many other changes in the Act. It is advisable for you to speak with our Miami tax attorneys to see how the Act might have impacted your business. It is also equally important to keep up with major changes and updates in the law.  To this day, the Internal Revenue Service (“IRC”) is coming up with new guidance and interpretation on the new tax changes.


Tax planning is done in conjunction with different areas of the law. Miami tax attorney Alain Roman experience with estate planning and business law helps him formulate a complete picture for every client. In most of the cases it is almost impossible to separate the legal consequences from the tax consequences.

For example, a real estate attorney creates a Quit Claim Deed gifting 50% of a property from parents to daughter. Assume the property is worth $200,000. The legal consequences on simple terms is that daughter now owns 50% of the property, which brings all the advantages and disadvantages of ownership like right to income, homestead (assuming it is primary residence), liability, etc. However, parents will have to file a Form 709, Gift Tax Return, reporting the gift and applying a portion of their unified credit. Many people fail to do this step due to lack of tax guidance and knowledge.


Speak with Miami tax attorney Alain Roman to see how he can help you. Miami tax attorney Alain Roman works closely with other attorneys, CPA’s, and financial representatives to make sure that your tax objectives are being met. Don’t let the U.S. tax law overwhelm you. Call us today at (305) 489-1415 for a free consultation.


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