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Income Taxes › Tax Appeals › California

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
McDermott Will & Emery

California Legislatively Overturns Recent Office of Tax Appeals Taxpayer Win

McDermott Will & Emery on

The California State Legislature overturned Microsoft’s recent win at the Office of Tax Appeals, which held that the gross amount of dividends received from foreign affiliates outside its water’s-edge group should be included...more

McDermott Will & Emery

Microsoft Scores Massive Win in California, Opens the Door for Others Nationwide

McDermott Will & Emery on

The Office of Tax Appeals (OTA) handed Microsoft an enormous win in its controversy with the California Franchise Tax Board (FTB) over the inclusion of qualifying dividends in the sales factor denominator for which it also...more

Allen Barron, Inc.

What Does the Recent OTA Ruling Tell You About a California Tax Audit?

Allen Barron, Inc. on

What does the recent OTA ruling tell you about a California tax audit? What can we learn from the results of an investigation by the Office of Tax Appeals (OTA) into the practices of a California tax agency? Why do you need...more

McDermott Will & Emery

OTA Finds CDTFA’s Audit Methodology Arbitrary

McDermott Will & Emery on

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

McDermott Will & Emery

Buehler Doesn’t Get a Day Off from Double Taxation

McDermott Will & Emery on

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

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