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John M. Goralka

John M. Goralka

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/

Contact John M. Goralka

Business Transactions, Mergers, & Acquisitions

Legal Topic

Business Law

Preferred New Clients

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.

Sub-Categories

Business Formation & Dissolution
  • Business Successions
  • Buying & Selling
  • Closely Held Businesses
  • Corporations
  • Directors' & Officers' Liability
  • Franchising
  • Joint Ventures
  • Limited Liability Companies (LLCs)
  • Mergers, Acquisitions & Divestitures
  • Nonprofits & Tax-Exempt Corporations
  • Partnerships
  • Professional Corporations
  • Shareholders' Rights
Business Tax
  • Audit Defense
  • Corporate Income Taxes
  • IRS Disputes
  • Property Taxes (Ad Valorem Taxes)
  • Sales Taxes
Commercial Law
  • Contract Drafting & Review
  • Employment Contracts
  • Franchises
  • Non-Compete Contracts
  • Secured Transactions

Legal Topic

Wills, Trusts & Estates

Preferred New Clients

I prefer individuals with small, medium and large estates seeking to minimize probate, administrative and tax costs with respect to administration of the estate.

Sub-Categories

Taxes
  • Audit Defense
  • Estate Taxes & Gift Taxes
  • Income Taxes
  • IRS Disputes
  • Power of Attorney
  • Property Taxes
  • Sales Taxes & Use Taxes
Estate Planning
  • Charitable Giving
  • Charitable Trusts
  • Drafting Trusts
  • Drafting Wills
  • Estate Administration
  • Estate Planning
  • Living Trusts
  • Living Wills
  • Probate

Bar Admissions

CA, Dec 1988
Bar Number: 137653

Specialty Certifications

Certified Specialist in Taxation Law, State Bar of California, Board of Legal Specialization

Other Court Admissions

All California State and Federal Courts; United States Tax Court

Association Memberships

California State Bar Association, Sacramento County Bar Association

Continuing Education

I teach Continuing Education Courses for other lawyers in the areas of Business Organizations or Entity Selection, Estate Planning and Estate Administration.

Papers and Publications

Can the Service Partner Finally Go Back To Work?, California Tax Lawyer, August, 1992

Example Cases

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.

Education

Degree:

B.S.

School:

Sacramento State University

City:

Sacramento

State:

CA

Year:

1981

Focus and Accomplishments:

Major: Accounting

 

Degree:

LL.M.

School:

McGeorge School of Law

City:

Sacramento

State:

CA

Year:

1993

Focus and Accomplishments:

Master's Degree in Taxation Law

 

Degree:

J.D.

School:

McGeorge School of Law

City:

Sacramento

State:

CA

Year:

1988

Honors:

Graduated with Distinction

Focus and Accomplishments:

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

Number of Attorneys

2

State Licensed In

California

Firm Focus and History

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.

Previous Employment Summary

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.

Activities and Awards

I teach Continuing Education Courses for other lawyers in the areas of Business Organizations or Entity Selection, Estate Planning and Estate Administration.

What is your opinion regarding clients educating themselves on legal issues?

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?

Are you willing to review documents prepared by clients?

On a case by case basis.

Are you willing to coach clients who want to represent themselves?

No.

Why did you decide to be a lawyer?

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.

What work experience and education helps you be a better lawyer?

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.

Why did you decide on your primary area of practice?

I enjoyed working in the subject areas in which I practice and also enjoy solving problems.

What do you like best about your career?

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.

Tell us about your law firm:

I work with one associate, two paralegals and an administrative assistant that have each evolved to be specialists in their areas.

What are your strengths and style?

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.

Personal Interests:

My personal interests include taking care of my kids, coaching soccer, scuba diving, cooking and collecting wine.

Office Manager/Assistant

Portia Miranda

Fax

(916) 440-8038

Office Hours

Monday through Friday
9:00 a.m. to 5:00 p.m.

Emergency After Hours

No

Foreign Languages

None

Fixed-Price Services and Fees

We use flat fees for estate planning, incorporations, and company formations.

Hourly Rates

$315

Free Initial Consultation?

Yes, I never charge for the first meeting.

Typical Retainer

Depends - on a case by case basis.

Understanding Fees

Nolo's Licensing Check

Attorneys have passed a licensing check. Nolo has confirmed that every member attorney has a valid license and is in good standing with the applicable bar associations upon joining the directory.

Directory lawyers are required to notify Nolo immediately if they become the subject of any disciplinary action by any bar association.