Current Real Estate Listings!


New Listings

6315 Willoughby Ave, Hollywood, CA 90038

MLS#:318004002, Price: $800,000, 2, 1 (1 0 0 0) Baths, Other, $105,000 PRICE REDUCTION! Investor Opportunity: 2400 square foot lot in the Hollywood Studio District; Excellent opportunity to use your skills to upgrade this R3-1 Zoned lot (per ZIMAS, subject to your verification) Lots of building within a mile of this location.


3132 Perlita Ave, Los Angeles (City), CA 90039

MLS#:318002263, Price: $800,000(V), 2, 1 (1 0 0 0) Baths, Public Records, Investor Opportunity: Per ZIMAS Zoning [Q]RD2-1-RIO – SUBJECT TO BUYER’S INVESTIGATION & VERIFICATION. Check out all of the development planned for Fletcher Drive, get into this neighborhood while it is still affordable. Desirable Atwater Village area of Los Angeles.

Sold Listings


Tax Information & Deduction Checklists


IRS Publication 17 is the guide for every individual tax filer, check it out to give you a foundational understanding: IRS Publication 17

TAX DEDUCTION CHECKLIST: Some or none of these deductions may apply to you.

Please use common sense when reading and applying this list to your tax situation.

The lists are meant to give you ideas.  It is not all-inclusive and not all items are deductible all the time.  Many are subject to limitations, may only apply in certain situations or are governed by other rules.

Please keep careful records and save your receipts for 6 years in case of an audit.

Residential Rental (income) Property Deductions:  Residential Rental Property

Business Expenses

Includes expenses for your job for which you weren’t reimbursed, but you only get the amount in excess of 2% of your AGI (adjusted gross income), and only if you can itemize.  For instance, if your AGI is $100,000, you must have at least $2,000 in employee business expenses before you will begin to benefit from the deduction.

You are allowed to deduct most business expenses in full.

See IRS Publication 535 for more information.

Advertising and Promotion Expenses (Self-employed)

Books and Publications

  • Books, trade journals, newspapers and publications for your trade or profession

Dues and Fees

  • Dues to a professional organization for people in your profession
  • Union dues, initiation fees, and assessments for benefit payments to unemployed union members.
  • Regulatory fees for your profession
  • Dues to chambers of commerce and similar organizations if the membership helps you carry out your job duties (see exceptions).
  • Licenses paid to state or local governments

Education and Research

  • Educational expenses related to your present work that maintains or improves your skills.
  • Research expenses

Equipment and Supplies

  • Business use of computer.  Employees:  Must be for the convenience of your employer and required as a condition of your employment.
  • Supplies and tools you use in your work

Home Office

  • Expenses for an office in your home IF part of the home is used regularly and exclusively for your work.  Employees:  the use of your home office must also be for the convenience of your employer.
  • For more information, see IRS Publication 587


  • Employees:  Must be for the convenience of your employer and required as a condition of your employment.

Job Hunting Expenses (Employees)

To deduct job hunting expenses, you must be looking for a job in your present line of work (i.e., you’re not changing professions or looking for your first job).  Expenses include: 

  • Resume preparation (drafting, typing, printing, mailing, faxing)
  • Employment agency fees
  • Executive recruiters’ fees
  • Portfolio preparation costs
  • Career counseling to assist you in improving your position
  • Legal and accounting fees you pay in connection with employment contract negotiations and preparation
  • Advertising
  • Transportation costs to job interviews
  • Long distance calls to prospective employers
  • Newspapers you purchase to read the employment ads
  • Other business publications you purchase to read the employment ads
  • Half of your meals you pay for that are directly related to your job search
  • If you take a trip away from home to look for a new job, your expenses for traveling, lodging, meals (50% of the cost), etc. are deductible only if the primary purpose of your trip is to look for a job. To substantiate the purpose of your trip, keep a daily log of your interviews, application efforts, etc.

Meals and Entertainment

  • Meals and Entertaining costs (only 50% of the cost is deductible).  Keep a record of the date, place, amount of expenses, people present, business purpose, and business discussed.  Also keep receipts for expenses in excess of $75.
  • For more information, see IRS Publication 463

Telephone Charges

  • Business use of cellular phone
  • Cost of long-distance business calls charged to home phone
  • Separate business telephone (home phone line is not deductible)

Travel and Transportation

  • Traveling costs incurred while away from home on business
  • Traveling costs paid in connection with a temporary work assignment
  • Transportation between your home and a temporary work location if you have no regular place of work but you ordinarily work in the metropolitan area where you live and the temporary work location is outside that area
  • Transportation between your home and a temporary work location if you have at least one regular workplace for this employment. It doesn’t matter how far away the temporary location is in this case.
  • Transportation from one job to another if you work two places in one day
  • If you are self-employed and your home is your principal place of business, all business travel is deductible.
  • For more information, see IRS Publication 463

Uniforms and Gear

  • Protective clothing and gear
  • Uniforms (except if you’re full-time active duty in the armed forces)
  • Dry cleaning costs for your uniforms or protective clothing (not for your everyday clothing, though)
  • Specialized clothing designed for your job, as long as it’s not suitable for everyday wear
  • Safety equipment, such as hard hats, safety glasses, safety boots, and gloves


  • Gifts, but only up to $25 per recipient
  • Passport for business travel
  • Postage
  • Office supplies
  • Printing and copying
  • Legal and professional services (tax preparation fee)
  • Medical exams required by your employer
  • Occupational taxes if they’re charged at a flat rate by your city or other local government for the privilege of working in that area
  • Business liability insurance premiums
  • Job dismissal insurance premiums
  • Damages you pay to a former employer for a breach of employment contract
  • Employee contributions to state disability funds

Self-Employed Only

  • Interest on business loans
  • Self-Employed health insurance (partial)
  • Commissions and fees
  • Business insurance
  • Keogh or SEP contributions
  • Rental of business property
  • Office rent and utilities
  • Repairs and maintenance
  • Business taxes and licenses

 Expenses You Cannot Deduct   People commonly hope to deduct some of the following expenses, but unfortunately they are not deductible.

Non-Deductible Expenses:

  • Expenses that were reimbursed by your employer.
  • Apartment Rent, unless qualified to claim away from home expenses for a business trip expected to last one year or less, or if a portion is used as a home office (special rules apply to both cases).  Also, may be deductible if maintained for the sole purpose of going to school if your education expenses qualify for the business deduction.
  • Clothing that is adaptable to everyday wear (this includes suits, evening wear, etc.).
  • Commuting costs (subways and rail fares, and vehicle use including tolls, gasoline, and parking).  Exception if qualified as being away from home on business or as part of *Temporary Living Expenses.
  • Dues to country clubs, golf and athletic clubs, and airline and hotel clubs.
  • Home phone line
  • Job hunting expenses if you’re looking for your first job, or changing professions.
  • Dry cleaning and laundry (unless you’re on a business trip)
  • Legal fees and closing costs involved in purchasing a property
  • Fees for taking an exam to qualify you in a profession (e.g., Bar Exam, GRE, etc.)
  • Immigration visa expenses, such as for obtaining a Green Card or H-1B visa.
  • Moving expenses that were not associated with your job and were less than 50 miles.
  • Moving expenses if you are claiming temporary living expenses.
  • Meals, unless for business meetings, or while away from home on business.  Also, allowable as part of Temporary Living Expenses.
  • Lunch on the job.
  • Personal expenses, such as grooming and maintenance (gym membership) unless they are directly related to your business (e.g.,  models, actors).
  • Any other personal expenses for which there is no provision for a deduction in the Tax Code.
  • Interest on personal loans.
  • Support of family members, unless they qualify as your dependents.
  • Personal vacations.
  • Cosmetic surgery to improve personal appearance
  • Contributions made to individuals or foreign charities.
  • Student loan interest if adjusted gross income is greater than $75,000 (single) or $150,000 (married).
  • Student loan principal.

Miscellaneous Schedule A Expenses

  • Real estate expenses:
    Mortgage interest
    Mortgage prepayment penalties
    Penalties of early withdrawals
    Points on principal residence financing
    Real estate taxes
  • Auto registration fees
  • Charitable contributions (cash and non-cash) made to qualified U.S. charities.
  • Investment expenses:
    Accounting fees (preparation of tax return)
    Brokerage fees
    Investment fees
    Legal fees
    Safe deposit box rental
    Interest on margin accounts
  • Taxes
    Ad valorem tax
    Certain special assessments
    Condo or coop maintenance (property tax portion)
    Disability insurance tax (some states)
    Foreign taxes
    Income tax (state and local)
    Occupational taxes
    Personal property tax
    Real property tax
    State transfer tax
    Withholding taxes
  • Casualty and theft Losses

Qualified Medical Expenses

Generally, you can only deduct the excess over 7.5% of Adjusted Gross Income, and then only if you can itemize on Schedule A.  This means that if you make $100,000, you can only deduct the amount of medical expenses you spent over $7,500.   Please also refer to IRS Publication 502:  Medical Expenses.

  • Acupuncture
  • Air conditioner necessary for relief from allergies or other respiratory problems
  • Alcoholism treatment
  • Analysis
  • Artificial limbs
  • Artificial teeth
  • Birth control pills prescribed by a doctor
  • Braille books and magazines used by a visually-impaired person
  • A clarinet and lessons to treat the improper alignment of a child’s upper and lower teeth
  • Contact lenses
  • Cosmetic surgery to improve a deformity
  • Dental fees and supplies
  • Diet, special. When prescribed by a doctor, you can deduct the extra cost of purchasing special food to alleviate a specific medical condition.
  • Doctor or physician expenses
  • Drug addiction treatment
  • Elastic hosiery to treat blood circulation problems
  • Exercise program if recommended by doctor to treat a specific condition
  • Extra rent/utilities for a larger apartment required in order to provide space for a nurse/attendant
  • Eye surgery, when it is not for cosmetic purposes only
  • Fertility treatment:  Limited to procedures such as in vitro fertilization (including temporary storage of eggs or sperm) and surgery, including an operation to reverse prior surgery that prevented the person operated on from having children.
  • Guide dog
  • Hospital care
  • Household help for nursing care services only
  • Insurance premiums for medical care coverage
  • Laboratory fees
  • Lead-based paint removal where a child has or had lead poisoning
  • Legal fees paid to authorize treatment for mental illness
  • Lifetime care advance payments
  • Lodging expenses while away from home to receive medical care in a hospital or medical facility
  • Long-term care insurance and long term care expenses (with limitations)
  • Mattresses and boards bought specifically to alleviate an arthritic condition
  • Medical aids. This includes wheelchairs, hearing aids and batteries, eyeglasses, contact lenses, crutches, braces, and guide dogs (including costs paid for their care).
  • Medical conference admission costs and travel expenses for a chronically ill person or a parent of a chronically ill child to learn about new medical treatments.
  • Medicines and prescription drugs
  • Nursing care.
  • Nursing home expenses if the there to obtain medical care.
  • Oxygen and oxygen equipment.
  • Reclining chair bought on a doctor’s advice by a person with a cardiac condition.
  • Special education tuition of mentally impaired or physically disabled person.
  • Smoking cessation programs.
  • Swimming costs, if therapeutic and prescribed by a physician.
  • Telephone cost, repair and equipment for a hearing-impaired person.
  • Television equipment to display the audio part of a TV program for hearing-impaired persons.
  • Transplants of an organ, but not hair transplants.
  • Transportation costs for obtaining medical care.
  • Travel expenses for parents visiting their child in a special school for children with drug problems, where the visits are part of the medical treatment.
  • Weight loss program, if it is recommended by a doctor to treat a specific medical condition or to cure any specific ailment or disease
  • Whirlpool baths prescribed by a doctor.
  • Wig for the mental health of a patient who lost his or her hair due to a disease.
  • X-ray services.

Temporary Living Expenses

What are temporary living expenses?  Temporary living expenses are travel expenses incurred during an extended business trip or temporary work assignment that was intended to last one year or less.  The expenses may only be claimed for a stay for business.  Personal or school stay expenses generally are not deductible.  Temporary living expenses also have no relation to having alien status.  A U.S. citizen working temporarily in another city can also claim them.  However, the time limitation of the visa makes it easier for a foreigner to claim that he is “away from home” on a business trip if he intends to work in the new location for less than a year.  Temporary living expenses include hotel lodging (or apartment rent for longer stays), meals, and local transportation.  Meals may be estimated using federal per diem rates.  For example, the IRS allows $46 per day for a high cost locality (e.g., New York City).  On the tax return, temporary living expenses are deducted as unreimbursed employee business expenses.

What are the rules for taking temporary living expenses?
1.  A person must be working at a location on a temporary assignment (defined below); and
2.  A person’s tax home (defined below) must be in a foreign country, or in another state beyond commuting distance.

Temporary Assignment:  The IRS states that if you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise.  If you expect it to last for more than 1 year, it is indefinite.  However, if you expect your employment away from home to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes.  Starting with the date your expectation changes, travel expenses will no longer be deductible.  (IRS Publication 54, page 12).  What determines a temporary versus an indefinite assignment is the intent of the taxpayer.  If assignment contracts can be made to last a year or less, this makes it much easier to document and support the position that your job was temporary in the uncommon event of an audit (see below).

Tax Home:  The IRS defines your tax home as the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home.  In addition, the IRS states that your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual.  If you are not a U.S. citizen or Green Card holder and you claim temporary living expenses, you will be asserting that your tax home is in your home country, and not in the U.S. because your stay is limited to the length of your visa.  Since you have no regular place of work (the U.S. assignment is only for a limited period), your regular place of abode (where you normally live) is your tax home.

Does being present in the U.S. before working  (e.g., as a student) cause the U.S. to be my tax home?
No, as a student your tax home would still be where you last worked.  If you didn’t work before, it will be your permanent home (e.g., parent’s home).  However, if you start working in the U.S., the IRS may presume the U.S. to be your tax home, since you did not establish a career in your home country.  The rebuttal could be that the U.S. cannot be your tax home since it would have to be your regular place of business.  Since you are limited by the length of your visa, it is not possible for the U.S. business to be “regular.”

Chance of audit:  Temporary living expenses are treated as unreimbursed employee business expenses on your tax return.  You are more at risk for being audited on the temporary living expense deduction if your expenses are high relative to income.  This would be the case if your rent is very high relative to income, and/or if you are claiming other large business expenses such as tuition.  Nevertheless, chance of audit remains low.  I have only had one client audited.  A few other clients were disallowed the expense automatically without audit, and additional tax was taken out of their refunds.

Substantiating temporary living expenses, if audited:  Documentation is critical to support the position that an assignment is expected to last less than a year, especially when the assignment is later extended.  An assignment letter stating the employee’s temporary job location and expected assignment duration should be sufficient if done contemporaneously with the start of the assignment.  If you are audited and the IRS decides to disallow your claim for temporary living expenses, you will be assessed interest at the prevailing rate from the date you filed or the due date of the return, which is later, plus late payment penalties of 1/2% of the balance due per month.

Notary Information


IDENTIFICATION –  What you need to bring to identify yourself to the Notary Public:  

When completing a certificate of acknowledgment or a jurat, a notary public is requiredto certify to the identity of the signer of the document. 

 Identity is established if the notary public is presented with 

satisfactory evidence of the signer’s identity. (Civil Code section 1185(a)) 

Satisfactory Evidence – “Satisfactory Evidence” means the absence of any information, 

evidence, or other circumstances which would lead a reasonable person to believe that the 

individual is not the individual he or she claims to be.

The identity of the signer can be established by the notary public’s reasonable reliance on the presentation of any one of the following documents as long as the 

identification document is current or has been issued within five years. (Civil Code section 

1185(b)(3) & (4)):  

An identification card or driver’s license issued by the California Department of Motor vehicles; or a United States passport.

Other California-approved identification card, consisting of any one of the following, 

provided that it also contains a photograph, description of the person, signature of the person, 

and an identifying number: 

A passport issued by a foreign government, provided that it has been stamped by the U.S. Immigration and Naturalization Service or the U.S. Citizenship and Immigration Services; A driver’s license issued by another state or by a Canadian or Mexican public agency authorized to issue driver’s licenses; 

An identification card issued by another state; A United States military identification card with the required photograph, description of the person, signature of the person, and an identifying number. (Some military identification 

cards do not contain all the required information.); 

An inmate identification card issued by the California Department of Corrections andRehabilitation, if the inmate is in custody; or 

An employee identification card issued by an agency or office of the State of California,or an agency or office of a city, county, or city and county in California. 

Note: The notary public must include in his or her journal the type of identifying document, the governmental agency issuing the document, the serial or identifying number of the document, and the date of issue or expiration of the document that was used to establish the identity of the signer.

Geographic Jurisdiction:  A notary public can provide notarial services throughout the State of California. A notary public is not limited to providing services only in the county where the oath and bond are on file. secure web browsing In virtually all of the certificates the notary public is called on to complete, there will be a venue heading such as “State of California, County of ___________.” The county named in the heading in the notarial certificate is the county where the signer personally appeared before the notary public. (Government Code section 8200)

THE PURPOSE OF THE ACKNOWLEDGMENT IS:  The Notary asks the signer, “Do you acknowledge that this is your signature and that you understand and signed this document.? You know what you are signing.”

To notarize the document, the signer must: 

1. Signer must personally appear.

2. Signer must prove their identity with a government issued picture id.

3. Signer must acknowledge executing the document.

THE PURPOSE OF THE AFFIDAVIT OR JURAT IS:  The Notary asks the signer, “Do you solemnly swear, declare or affirm, that the contents of this document are known to you, and that the information is true, so help you God,  or whatever you believe in, or under the penalty of perjury?”

To notarize the document, the signer must:

1. Signer must personally appear

2. Signer must prove their identity with a government issued picture id.

3. Signer must sign the document in front of the Notary.

4. The oath must be administered and the Signer must acknowledge hearing the oath. 


The form most frequently completed by the notary public is the certificate of acknowledgment. The certificate of acknowledgment must be in the form set forth in Civil Code section 1189. In the certificate of acknowledgment, the notary public certifies: • That the signer personally appeared before the notary public on the date indicated in the county indicated; • To the identity of the signer; and • That the signer acknowledged executing the document.

A notary public may complete a certificate of acknowledgment required in another state or jurisdiction of the United States on documents to be filed in that other state or jurisdiction, provided the form does not require the notary public to determine or certify that the signer holds a particular representative capacity or to make other determinations and certifications not allowed by California law. Any certificate of acknowledgment taken within this state shall be in the following form:

 A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

State of California }

County of _______________ }
On ________________ before me, ____________________________, Notary Public, personally appeared _______________________________________________________________________________________,
who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. 
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Notary Public Signature 


The second form most frequently completed by a notary public is the jurat. (Government Code section 8202) The jurat is identified by the wording “Subscribed and sworn to (or affirmed)” contained in the form. In the jurat, the notary public certifies:  • That the signer personally appeared before the notary public on the date indicated and in the county indicated; • That the signer signed the document in the presence of the notary public; • That the notary public administered the oath or affirmation*; and • To the identity of the signer. Any jurat taken within this state shall be in the following form:
                             USE THIS JURAT WORDING IN YOUR DOCUMENT

A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
State of California ____________ }
County of ___________________ }
Subscribed and sworn to (or affirmed) before me on this _______ day of ____________, 20______, by _______________________________________________, proved to me on the basis of satisfactory evidence to be the person(s) who appeared before me.
Notary Public Signature 

Notarization of Incomplete Documents :

A notary public may not notarize a document that is incomplete. If presented with a document for notarization, which the notary public knows from his or her experience to be incomplete or is without doubt on its face incomplete, the notary public must refuse to notarize the document. (Government Code section 8205)

Foreign Language: A notary public can notarize a signature on a document in a foreign language with which the notary public is not familiar, since a notary public’s function only relates to the signature and not the contents of the document. The notary public should be able to identify the type of document being notarized for entry in the notary public’s journal. If unable to identify the type of document, the notary public must make an entry to that effect in the journal (e.g., “a document in a foreign language”). The notary public should be mindful of the completeness of the document and must not notarize the signature on the document if the document appears to be incomplete. The notary public is responsible for completing the acknowledgment or jurat form. When notarizing a signature on a document, a notary public must be able to communicate with the customer in order for the signer either to swear to or affirm the contents of the affidavit or to acknowledge the execution of the document. An interpreter should not be used, as vital information could be lost in the translation. If a notary public is unable to communicate with a customer, the customer should be referred to a notary public who speaks the customer’s language.

Authentications: Apostille or Certification

Important Information for “Legalizing Documents”

In 1961 many nations joined together to create a simplified method of “legalizing” documents for universal recognition in each other’s countries. Members of the conference, referred to as the Hague Convention Abolishing the Requirement for Legalization of Foreign Public Documents (33 U.S.T 883), adopted a document referred to as an Apostille that would be recognized by all member nations.

Documents sent to member nations, completed with an Apostille at the state level, may be submitted directly to the member nation without further action.

Expansion of Authentication Services: The California Secretary of State’s Los Angeles office has expanded its authentication services to include the authentication of the signatures of California notaries public, in addition to county and state official’s signatures.

he California Secretary of State provides authentication of public official signatures on documents to be used outside the United States of America. The country of destination determines whether the authentication is an Apostille or Certification.

Apostilles and Certifications only certify to the authenticity of the signature of the official who signed the document, the capacity in which that official acted, and when appropriate, the identity of the seal or stamp which the document bears. The Apostille or Certification does not validate the contents of the document.

  • The California Secretary of State authenticates signatures only on documents issued in the State of California signed by a notary public or the following public officials and their deputies:
    • County Clerks or Recorders
    • Court Administrators of the Superior Court
    • Executive Clerks of the Superior Court
    • Officers whose authority is not limited to any particular county
    • Executive Officers of the Superior Court
    • Judges of the Superior Court
    • State Officials
  • Authentication requests can be submitted by mail to the Sacramento office. The processing time is typically eight to ten business days from the date the request is received in the Sacramento office.
  • When submitting a request for authentication by mail, please include the following items:
    • The original notarized and/or certified document(s). A photocopy is not acceptable.
    • A cover letter stating the country in which the document will be used.
    • A check or money order for the authentication fee of $20 per authentication certificate made payable to Secretary of State and payable in U.S. dollars.
    • A self-addressed envelope for the return mail. If you wish to use a mail tracking service, please provide a pre-paid air bill. If you do not use a prepaid service, our office will mail your document(s) by U.S. Postal Service regular mail at no charge.

Authentication requests can be presented in person to the Los Angeles Secretary of States office @ 300 S. Spring St., L.A., CA 90013 for processing between the hours of 8:00 a.m. and 4:30 p.m., Monday through Friday (excluding holidays). A $20 fee for each authentication certificate and an additional $6 special handling fee for each different public official’s signature to be authenticated is required. When presenting a request in person to either of our offices, no appointment is necessary. Customers are served on a “first come first serve” basis. Payments can be made by check, money order, or credit card (Visa or MasterCard).