The Goralka Law Firm, A Professional Corporation
2115 J Street
Suite 201
Sacramento, CA 95816
Phone: (916) 440-8036 | Fax: (916) 440-8038
http://www.goralkalawfirm.com/
Business Law
The firm has two basic areas of practice, business law and estate planning. For business law matters, I prefer owners of new or existing businesses seeking to incorporate, form a limited liability company or other asset protection techniques to minimize tax or general legal assistance. I also enjoy working with individuals or companies seeking to buy, sell, or merge their businesses. The firm also works on estate planning matters which are described below. Both business law and estate planning involve substantial income tax, estate tax, property tax and significant legal issues.
Wills, Trusts & Estates
I prefer individuals with small, medium and large estates seeking to minimize probate, administrative and tax costs with respect to administration of the estate.
CA, Dec 1988
Bar Number: 137653
Certified Specialist in Taxation Law, State Bar of California, Board of Legal Specialization
All California State and Federal Courts; United States Tax Court
California State Bar Association, Sacramento County Bar Association
I teach Continuing Education Courses for other lawyers in the areas of Business Organizations or Entity Selection, Estate Planning and Estate Administration.
Can the Service Partner Finally Go Back To Work?, California Tax Lawyer, August, 1992
I handled a $19 million business sale involving both asset purchase and stock purchase components.
In another matter, I successfully defended a client in a tax audit where the Service was seeking imposition of the fraud penalty. The appeal was resolved with the waiver of all penalties.
B.S.
Sacramento State University
Sacramento
CA
1981
Major: Accounting
LL.M.
McGeorge School of Law
Sacramento
CA
1993
Master's Degree in Taxation Law
J.D.
McGeorge School of Law
Sacramento
CA
1988
Graduated with Distinction
Graduated 4th in Class; Corpus Juris Secundum for overall legal scholarship in 1985 and 1988; Prentice Hall Tax Award in 1988; American Jurisprudence Award for Torts and Business Planning; Trainer's Society for Academic Scholarship; Order of the Coif
2
California
I practice primarily in the areas of business sales and transfers, general business and corporate law, estate planning and administration, trusts and probate issues, and tax litigation. My firm was established in 1995.
After earning my B.S. Degree in Accounting, I successfully completed the California Certified Public Accountant's (CPA) Examination. Prior to practicing law, I was an income tax auditor and hearing officer with the Franchise Tax Board. I have been practicing law exclusively in the areas of Business, Tax, Estate Planning and Estate Administration for 18 years.
I teach Continuing Education Courses for other lawyers in the areas of Business Organizations or Entity Selection, Estate Planning and Estate Administration.
Education always improves the client's ability to make educated choices and decisions. However, many times a client is unable to fix mistakes that were made without adequate legal representation. For example, when do you know if your estate plan actually works?
On a case by case basis.
No.
I previously worked as an income tax auditor and hearing officer and felt that many times the tax payers appearing before me were poorly represented. I felt that I could provide a much better service and be far better prepared to represent my clients. I genuinely enjoy helping my clients and solving problems. Each engagement is very much like a separate chess game, offering a unique solution to the client's problem or goal.
Experience with the Franchised Tax Board and satisfying the requirements for the CPA Exam provided a strong tax and accounting background. I have worked exclusively in this area for 18 years as a lawyer.
I enjoyed working in the subject areas in which I practice and also enjoy solving problems.
I enjoy most meeting the wide variety of people and helping them through some of the best and the most difficult times that they will face.
I work with one associate, two paralegals and an administrative assistant that have each evolved to be specialists in their areas.
We focus on a client's specific needs and how best to accomplish those goals with meticulous attention to detail. We are accountable, accessible and committed to reaching the client's goal.
As a firm we tailor our services to the client's specific needs and wants. I try to ensure that the client's position is always protected and anticipate the next move or strategy that may be required.
My personal interests include taking care of my kids, coaching soccer, scuba diving, cooking and collecting wine.
Portia Miranda
(916) 440-8038
Monday through Friday
9:00 a.m. to 5:00 p.m.
No
None
We use flat fees for estate planning, incorporations, and company formations.
$315
Yes, I never charge for the first meeting.
Depends - on a case by case basis.
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