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CALIFORNIA JUDGES BENCHGUIDES Bench guide 130 ADOPTIONS REVISED 2009 ABOUT CER The California Center for Judicial Education and Research (CER), as the Education Division of the Administrative Office

Courts. Council, the Judicial Officers Association, the Administrative Office of the Courts, the Bar Association and academic and community organizations in the judicial branch. CER provides the administrative and educational support to those involved in judicial education, training, and retention. It makes instructional materials available to judges, judges and court staff, as well as to other members of the judicial community. For more information about the California Center for Judicial Education, please visit the CER website:. AIMS AND STYLE CER seeks to accomplish the following important goals: Provide training materials to judicial branch judges. Provide educational programs to judges and others interested in judicial careers. Develop and maintain a quality educational program on the role and duties of the law as applied to the administration of justice. Promote and support an atmosphere of respect for the law as the supreme law. Create a climate of respect for the judiciary in all cases involving the application of the law and related values. Enhance diversity and understanding in the community of judges and attorneys who will serve as supervisors and instructors for legal education. Promote and advance the professional development of judges. CER also serves to ensure the appropriate utilization of the state of California Judges' Retirement System in the performance of its mission. CER also assists county counsel and court administrators in facilitating the use of the CER Center's materials in their respective law offices or courts, as well as in the areas of administrative law, administrative law training, court operations, court procedures, federal court rules and court rules of procedure for the California Judicial Branch. CER's staff of volunteer researchers, editors, and consultants conducts a wide variety of activities to serve judicial education and career development in all aspects of the judicial branch, including: Evaluating current programs to determine where they are most appropriate; Evaluating training programs to ensure that they address all needs of judges; Evaluating existing programs to determine the best courses of instruction and which are appropriate for judges of all ages, expertise, and experience; Creating educational materials for inclusion in these courses to provide instructors with practical training on the application of the law.

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What is 130 - partner sites?

130 - partner sites is a form used in certain partnership arrangements to report the allocation of income and deductions among the partners.

Who is required to file 130 - partner sites?

Partnerships that meet certain criteria, such as having 100 or more partners, are required to file Form 130 - partner sites.

How to fill out 130 - partner sites?

To fill out form 130 - partner sites, you need to provide information about the partnership, its partners, and the allocation of income and deductions. Detailed instructions can be found on the official IRS website.

What is the purpose of 130 - partner sites?

The purpose of 130 - partner sites is to accurately report the allocation of income and deductions among partners in certain partnership arrangements.

What information must be reported on 130 - partner sites?

Form 130 - partner sites requires information about the partnership, including its name, address, and EIN. It also requires information about each partner, such as their name, address, and social security number or EIN. Additionally, the form requires the reporting of each partner's distributive share of income, deductions, credits, etc.

When is the deadline to file 130 - partner sites in 2023?

The deadline to file Form 130 - partner sites in 2023 is typically the 15th day of the third month after the end of the partnership's tax year. However, it is always recommended to consult the IRS guidelines or a tax professional for the most accurate and up-to-date information.

What is the penalty for the late filing of 130 - partner sites?

The penalty for the late filing of Form 130 - partner sites can vary depending on various factors such as the size of the partnership and the duration of the delay. It is advisable to consult the IRS guidelines or a tax professional for specific information regarding penalties.

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