This session of the Private Client West Cost Forum 2024 explored the current state of audits and tax controversy and shared practical advice to prepare for challenges ahead of a contest with the IRS or Franchise Tax Board...more
In Appeal of Colambaarchchi (OTA Case No. 21017152; 2023-OTA-302), a California-based retailer was audited by the California Department of Tax and Fee Administration (CDTFA) for years 2016 through 2019. Upon audit, CDTFA...more
The California Office of Tax Appeals (OTA) recently held that a California resident’s income tax paid to Massachusetts from the sale of his membership interest in a limited liability company (LLC) doing business in...more
On April 26, 2023, the Supreme Court of California declined to review the Second District Court of Appeal’s decision in Grosz v. California Dep’t of Tax & Fee Admin. In the underlying case, Stanley Grosz, a business owner...more
4/28/2023
/ Appeals ,
CA Supreme Court ,
California ,
Class Action ,
Internet Retailers ,
Online Marketplace ,
Retailers ,
Sales & Use Tax ,
State and Local Government ,
Tax Litigation ,
Third-Party
n Matter of Body Wise International LLC (OTA Case No. 19125567; 2022 – OTA – 340P), a California-based retailer collected amounts designated as “tax” related to jurisdictions where it was not registered to collect tax. The...more
The responsibilities of marketplace facilitators operating in California are expanding under legislation recently signed by Governor Gavin Newsom. Starting on July 1, 2023, an “online marketplace” will be required to collect...more
On February 2, 2022, the California Department of Tax and Fee Administration (CDTFA) held an interested parties meeting (IPM) to discuss proposed amendments to sales tax audit manual (AM) Chapter 13, “Statistical Sampling,”...more
On Monday, November 30, 2020, Governor Gavin Newsom announced that California will provide temporary tax relief for eligible businesses impacted by restrictions imposed to control the COVID-19 pandemic.
The announcement...more
Like the days of the Old West, last week a masked gang held up local businesses demanding their wallets. Unlike the days of the Old West, this was not the hole-in-the-wall gang, but the California State Assembly who, on June...more
Recently, AB 2570 has cleared the Assembly Appropriations Committee, which authorizes tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits. The bill is now on...more
Yesterday Governor Gavin Newsom turned to a familiar gambit from California’s playbook to help tackle the budgetary hole wrought by COVID-19. In January, the Governor proposed his budget for the 2020-2021 fiscal year, which...more
California’s bill to authorize tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—cleared the Assembly Judiciary Committee on May 11 in a party-line vote....more
The revived False Claims expansion bill in California, A.B. 2570, is on the agenda to be heard by the Assembly Judiciary Committee on May 11 at 10:00 am PDT. The proposal would authorize tax-based false claims actions,...more
On Tuesday we authored a blog post commending San Francisco County Assessor Carmen Chu for moving the deadline for businesses to file their Business Property Statements (Form 571-L) to June 1 of this year. We noted that...more
Once again, San Francisco has shown leadership in addressing property tax relief during the COVID-19 pandemic. On Monday, May 4, 2020, the San Francisco County Assessor announced that she was moving the deadline for...more
In the wake of the COVID-19 pandemic, certain California taxing officials have acted swiftly to provide state taxpayers with some much needed relief. On March 13, for example, the Franchise Tax Board (FTB) extended the...more
Brief Overview of Guidance Issued in Response to COVID-19...more
California’s Attorney General, Xavier Becerra, and Assembly Member Mark Stone have again advanced legislation that would amend the California False Claims Act (CFCA) to enlist private bounty hunters to go after California...more
Tax professionals are on the frontlines, responding to state, federal and international tax developments that significantly impact business objectives. California taxpayers face particularly unique challenges.
Join members...more
11/19/2019
/ Business Taxes ,
Continuing Legal Education ,
Events ,
False Claims Act (FCA) ,
Federal Taxes ,
Foreign Entities ,
Income Taxes ,
International Tax Issues ,
IRS ,
Local Taxes ,
Proposition 13 ,
Rebates ,
Sales Tax ,
State and Local Government ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Planning
Please join us this November for McDermott Will & Emery’s Private Client West Coast Forum. At this complimentary program, experienced McDermott partners will lead discussions on a broad range of topics pertinent to ultra-high...more
10/10/2019
/ Beneficiaries ,
Classification ,
Confidential Information ,
Conflict Resolution ,
Divorce ,
Estate Planning ,
Events ,
Family Businesses ,
Family Trusts ,
High Net-Worth ,
Private Foundations ,
Settlement Negotiations ,
Spouses ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Trustees ,
Trusts
Please join us this November for McDermott Will & Emery’s Private Client West Coast Forum. At this complimentary program, experienced McDermott partners will lead discussions on a broad range of topics pertinent to ultra-high...more
10/9/2019
/ Beneficiaries ,
Classification ,
Confidential Information ,
Conflict Resolution ,
Divorce ,
Estate Planning ,
Events ,
Family Businesses ,
Family Trusts ,
High Net-Worth ,
Private Foundations ,
Settlement Negotiations ,
Spouses ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Trustees ,
Trusts
Please join us this November for McDermott Will & Emery’s Private Client West Coast Forum. At this complimentary program, experienced McDermott partners will lead discussions on a broad range of topics pertinent to ultra-high...more
10/8/2019
/ Beneficiaries ,
Classification ,
Confidential Information ,
Conflict Resolution ,
Divorce ,
Estate Planning ,
Events ,
Family Businesses ,
Family Trusts ,
High Net-Worth ,
Private Foundations ,
Settlement Negotiations ,
Spouses ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Trustees ,
Trusts
Legislators in Sacramento are mulling over one of the most (if not the most) troubling state and local tax bills of the past decade. AB 1270, introduced earlier this year and passed by the Assembly in late May, would amend...more