Russell Blood, Attorney at PEARSON BUTLER Law

Utah Probate Attorney Russell Blood Joins PEARSON BUTLER Law to Chair Estate Planning Department

Utah probate attorney Russell Blood joins the law offices of PEARSON BUTLER Law and has been appointed to Chair the Estate Planning Department.  Russ brings a wealth of legal knowledge pertaining to estate planning and probate matters.

Work History

Russ has been practicing law for over 31 years.  Before moving to Utah Russ ran a law practice in Wyoming for 18 years.  As a Wyoming lawyer, Russ developed his craft of helping individuals and small businesses with estate planning, business planning, probate and trust administration, and real estate .  It was during this time that Russ served as the General Counsel to the Wyoming Association of Realtors as well as law instructor for the Wyoming Graduate Realtors Institute.

In 2000, Russ relocated to Utah and worked as in-house general counsel to a nation-wide franchisor and opened a solo law practice, focusing …

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Utah Attorney PEARSON BUTLER Law

Update on Utah Attorney services provided by PEARSON BUTLER Law

It’s amazing the growth we have had at PEARSON BUTLER Law.  Over the past 4 months, attorney Russell Evans took the role as chair of the bankruptcy department.  Last week, attorney Russell Blood joined our firm and is handling estate planning services.  In 3 weeks, a tax attorney will be joining us, as well.  Because of the growth, I thought it would be helpful to explain the practice areas of each of the different lawyers.

Why use one of the Utah attorney PEARSON BUTLER Law lawyers?

The law firm of PEARSON BUTLER Law has several lawyers who practice in a variety of legal areas:

Carson Pearson, and Quinn next month will offer the following tax legal services: Tax LawyersTax Court LitigationIRS AppealsIRS AuditsCriminal Tax DefensePayroll TaxesTrust Account TaxesOffer in CompromiseIRS CollectionsInstallment AgreementsInnocent Spouse …

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Probate Attorney Salt Lake City Utah

When Should a Personal Representative Consult a Utah Probate Attorney?

One of life’s most traumatic events is losing a loved one.  During this traumatic time, important legal and financial decisions are made. This is especially true for the individual asked to be the personal representative to close the affairs of his or her loved one. 

Why Does Utah Have Probate Proceedings?

Utah has probate proceedings to ensure the orderly transfer of a deceased person’s property.  The probate proceedings ensure that the personal representative:

Pays the deceased person’s debts and taxes Protects the deceased person’s estate Resolves who receives which assets and disburses the property

When Should a Personal Representative Consult a Utah Probate Attorney?

On the Utah Court’s website, the Utah State Bar recommends that a Utah attorney be consulted when:

The gross value of your estate, including life insurance, employer death benefits, and anything you might inherit from your spouse or others, exceeds $600,000. Where there are businesses or partnerships involved. Where there might be substantial conflict among the heirs. Where there are any other unusual or bothersome circumstances. Where one or more of …

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Criminal Attorney Ryan Holtan

No Trial is Unwinnable

Utah Criminal Defense Attorney

Utah attorney Ryan Holtan has continued his string of jury trial victories with a seemingly impossible win in a DUI case in Salt Lake.  The defendant was charged with DUI following a traffic accident and a subsequent blood test showing a .23 blood alcohol level.  This would normally be an open and shut conviction but Mr. Holtan successfully proved to the jury that despite the scientific evidence the blood could not have belonged to his client and that accident had simply been the result of tiredness not intoxication.

Utah criminal defense attorney Ryan Holtan forced the arresting officer to demonstrate the field sobriety tests in open court in front of the jury and proved that his client had actually shown NO signs of intoxication.  The jury deliberated for less than hour before they found the defendant no guilty.   See also “Salt Lake City Utah Criminal Defense Attorney Ryan Holtan Wins …

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Utah Tax Lawyer

What is an Egg Shell IRS Audit?


An egg shell audit is one in which the client and the representative are aware of potential indicators of civil fraud or potential criminal tax violations. The main objective in these audits is to avoid a referral by the revenue agent to the IRS Criminal Investigation Division (CID). The avoidance of a deficiency and civil penalties are lesser objectives. If the auditor does perceive sensitive issues, the taxpayer’s attorney must convince the auditor that the case is best resolved civilly and that the taxpayer’s conduct does not warrant a criminal investigation or prosecution.  Any IRS audit can be extremely stressful.


The first steps to handling an egg shell audit are to identify privileged information and preserve that information. The attorney should then perform his or her own due diligence by conducting an internal audit of the tax return to determine any potential risks. The practitioner must also monitor any warning signs that the IRS revenue agent has made contact with …

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Plea Bargain Utah

Warning about Plea Bargain in Utah

What is a Plea Bargain?

A plea bargain is the most common resolutions to criminal charges and in some cases can be the best resolution.  But be cautious when entering into a plea bargain in Utah with a prosecutor as there is no guarantee that what you’ve been promised is what will actually happen.  Not only are judges not obligated to follow a plea agreement but prosecutors will also try to skirt around their own promises.  A smart prosecutor can design a plea agreement that can appear to guarantee one thing but leave them free to argue the opposite.  In a recent case, I successfully prevented a judge from unlawfully sentencing a defendant and a prosecutor from breaching his own plea agreement.

The Defendant had agreed to plead guilty in exchange for the prosecutions promise to join the defense in recommending a specific sentence to the judge.  However, at the sentencing hearing the prosecutor argued that a mandatory sentence enhancement should apply based on the defendant’s juvenile record.  The prosecutor, after promising the defendant he would recommend a particular sentence, breached his own plea …

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Tax Audits and Tax Collections

Tax Audits, Tax Refunds, and Tax Collections: Are There Any Time Limits?

What is a Statute of Limitation?

The Internal Revenue Code (IRC) requires that the Internal Revenue Service (IRS) assess, refund, credit, and collect taxes within specific time limits. The time limits for tax audits, tax refunds, and tax collections are known as the statutes of limitations. When they expire, the IRS can no longer assess additional tax, allow a claim for refund by the taxpayer, or take collection action. The determination of statute expiration differs for assessment, refund, and collection.

Three Year Time Limit for the IRS to Assess Tax

The general rule is that the assessment of tax must be made within three years after the return is filed. See IRC § 6501(a). This means that the IRS has three years from the date you filed your tax return to audit and assess a tax.

There are important exceptions to the general three year rule for tax audits, tax refunds, and tax collections. Some of these exceptions are as follows:

NOL carryback years. A deficiency attributable to the carryback for a net operation loss may be assessed within three years …

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Tax Planning Attorneys

Tax Planning at PEARSON BUTLER Law


The tax attorneys of PEARSON BUTLER Law provide complex tax planning for businesses, individuals, and tax-exempt organizations in a variety of industries.  A critical component of running is a business is properly structuring of tax matters.  Our tax attorneys play an important role on our clients’ transactional teams.

Our tax attorney team provides a variety of services, including helping businesses minimize taxes whether the businesses are organizing, operating, or liquidating their operations; selling stock or business assets; effectively using nonprofit organizations where appropriate; protecting ordinary losses and capital gains; obtaining like-kind exchange treatment for real estate transactions; investment tax planning; charitable gift tax planning; and discharging old income tax obligations in bankruptcy.

See “Back Taxes in Utah? Consider the IRS Office of Appeals

Why Use PEARSON BUTLER Law for Your Tax Planning?

The tax lawyers at PEARSON BUTLER Law has are experienced with planning for individuals, businesses, and non-profit entities.  PEARSON BUTLER Law offers additional tax services:

IRS Collections Installment Agreements Innocent Spouse Relief

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Utah attorney Ryan Gregerson practices as a divorce attorney at PEARSON BUTLER Law.

Child Custody Laws in Utah

How Have Child Custody Laws in Utah Changed?

Recent changes in the Utah Statutes affecting custody in Utah have created a presumption of joint legal custody.  Joint legal custody means the “sharing of the rights, privileges, duties, and powers of a parent by both parents.”  Utah Code Ann § 30-3-10.1.

The presumption of joint legal custody is outlined in Utah Code  Ann § 30-3-10:

“There shall be a rebuttable presumption that joint legal custody, as defined in Section 30-3-10.1 is in the best interest of the child, except in cases where there is:

(i) domestic violence in the home or in the presence of the child;

(ii) special physical or mental needs of a parent or child, making joint legal custody unreasonable;

(iii) physical distance between the residences of the parents, making joint decision making impractical in certain circumstances; or

(iv) any other factor the court considers relevant including those listed in this section and Section 30-3-10.2.”

How Do the Child Custody Laws in Utah Affect Parental Rights?

The statutory changes in the state of Utah for legal custody have helped many divorced parents …

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Utah Alimony

Utah Alimony

How is Utah Alimony Awarded?

A spouse may be entitled to Utah alimony.  Utah Code Ann. § 30-3-5(8) states that the court is to consider the following factors in awarding alimony:

(i) the financial condition and needs of the recipient spouse; (ii) the recipient’s earning capacity or ability to produce income; (iii) the ability of the payor spouse to provide support; (iv) the length of the marriage; (v) whether the recipient spouse has custody of minor children requiring support; (vi) whether the recipient spouse worked in a business owned or operated by the payor spouse; and (vii) whether the recipient spouse directly contributed to any increase in the payor spouse’s skill by paying for education received by the payor spouse or allowing the payor spouse to attend school during the marriage.

The statute goes on to say in subsection 8(h):

Alimony may not be ordered for a duration longer than the number of years that the marriage existed unless, at any time prior to termination of alimony, the court finds extenuating circumstances that justify the payment of alimony for a …

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