Tax

The Social Equity Ownership Program under Proposition 207 allocated 26 “social equity” licenses to individuals from communities disproportionately impacted by the enforcement of previous marijuana laws. Partner Jimmy Cool was interviewed by Jimmy Magahern of PHOENIX magazine on his thoughts on the barriers faced by winners. The article follows the […]
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The Optimized CLAT (OCLAT) is a special version of a charitable lead annuity trust (CLAT) that has been designed to optimize the tax and economic benefits to the contributor. OCLAT Resources OCLAT – Infographic (Q4 2024) Optimized CLAT – Estate Planning Journal Article (Sept 2020 Issue) OCLAT Overview OCLAT Podcast […]
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It is with great sadness that we share the news that David “Dave” R. Frazer, co-founder and Partner Emeritus of Frazer Ryan Goldberg & Arnold, LLP, passed away on October 16, 2025. Dave was an amazing man and was instrumental in creating the culture of this firm and setting the […]
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I’ve had many clients tell me that a large IRS feels so overwhelming that it freezes their ability to act. I get that and don’t judge.

The internet reminds the “frozen” all the normal stuff about waiting like:

  • You’ve got to get moving – interest and penalties are growing.
  • The IRS will eventually freeze your bank accounts and garnish your wages.
  • IRS Liens are going to be recorded and you won’t be able to sell your home or borrow against it.

All true…but I look at it differently and that’s because sometimes and strangely, waiting i.e. doing nothing, is the…
Continue Reading IRS DEBT? DON’T PROCRASTINATE IN TAKING THE “FIRST STEP”

Happy Retirement Cathy! We express our profound gratitude for her 14 years of dedicated service to our clients. Partner Cathy Knapp joined Frazer Ryan Goldberg & Arnold LLP in 2011. Her practice focused on Business Law, Estate & Tax Planning, and Probate & Trust Administration. Cathy will be dearly missed.
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The IRS is operating as normal today, the 2nd of October, despite the government “shutdown” that began yesterday.

This is because it has funds set aside by the Inflation Reduction Act that will keep everyone at work for at least five (5) business days i.e. October 7.

If the shutdown continues past the 7th, as many think it may, there will be some risks to for those with un-resolved issues.

PENALTY AND INTEREST ACCRUAL

Penalty that hasn’t fully been applied, and interest each continue to add to the underlying debt despite the fact that the IRS may not be fully…
Continue Reading HOW IS GOVERNMENT SHUTDOWN GOING TO AFFECT IRS COLLECTION

Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona based law firm, is pleased to announce that the Firm has earned a spot on the list of the 2025 BestCompaniesAZ “Top Companies to Work for in Arizona” for the eleventh consecutive year in the small employer category of 15-99 employees. […]
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Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona based law firm, is pleased to announce that Brandon Keim, Lisa Reilly-Payton, Trisha Farrow, Mia Samartinean, and Kelsi Lane have been recognized as PHOENIX magazine 2025 Top Lawyers. Each year, PHOENIX magazine generates its Top Lawyers list via an online survey of practicing attorneys in the Greater Phoenix […]
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Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that twelve attorneys are included in the 2026 Edition of The Best Lawyers in America©, and one attorney is listed in the 2026 Edition of The Best Lawyers in America©: Ones to Watch. In addition, John R. […]
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Phoenix, AZ (July 24, 2025) – Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona based law firm, is pleased to announce that Senior Partner T.J. Ryan has been included in the 2025 Chambers and Partners High Net Worth Guide, a prestigious international directory recognizing top private wealth advisors. “I am […]
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Lisa Reilly Payton is featured in Az Business magazine’s The Most Influential Women in Arizona July/August 2025 edition. Read the article on page 62-63 here.  
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Filing for bankruptcy can be an intimidating process that brings up many questions. However, one of the areas that is often overlooked is how taxes are impacted by your bankruptcy. What will happen to a tax refund? Do you have to file future taxes? How can bankruptcy affect tax debt?

These questions are important and should be addressed by your tax attorneys in Arizona. Some of the answers depend on whether you’re filing for Chapter 13 or Chapter 7 bankruptcy. Some are the same across the board. The following addresses what you need to know about bankruptcy and taxes.

A …
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Based on the millions of votes cast for the 2025 edition of Ranking Arizona, the 100 Best Places to Work and Live in Arizona for 2025 earned the most votes from their employees, customers, competitors and community members. The article is featured online by AZ Big Media on May 6, […]
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Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that six attorneys are listed in the 2025 edition of Southwest Super Lawyers®. In addition, three attorneys are listed in the 2025 edition of Southwest Super Lawyers Rising Stars®. Each year, no more than 5 percent […]
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Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona based law firm, is pleased to announce that Afsanieh Rassti has been elected as a Partner of the Firm. “Afsanieh has consistently demonstrated the legal skills, professionalism, and commitment to top quality client service that make her an ideal fit for partnership […]
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Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that the Firm has been voted as a top law firm in five Ranking Arizona: The Best of Arizona Business categories in the 2025 issue. The Firm was voted #1 in the Tax Law category for the […]
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