Taxation
Joe Co-Presents at 2024 IPT Annual Conference in San Diego, California
I had the opportunity to present at the IPT Annual Conference in San Diego on “California Tax 2024 & Beyond.” A really fun part of the presentation was working with Rob Gutierrez, CEO of CalTax and Dan Kostenbauder of Silicon Valley Leadership Group.
Read MoreCalifornia Legislature Introduces “Digital Advertising Services Tax”
California Office of Tax Appeals Requests Attorney General Opinion Related to its Controversial Proposed Regulation
The saga related to the recently pulled proposed amendments to the California Office of Tax Appeals (“OTA”) regulations seeking to limit the agency’s jurisdiction to decide appeals involving questions related to the validity of other California regulations continues. On June 29,
Read MoreCalifornia Department of Tax and Fee Administration Withdraws Amendments Deleting the Three-Error Rule from Audit Manual
Taxpayers can rejoice that they may continue to use the three-error rule for California sales and use tax audits for now. On July 7, 2023, the Office of Administrative Law published an update in its California Regulatory Notice Register that the California Department of Tax and Fee Administration (“CDTFA”) has formally certified that it will not issue,
Read MoreCalifornia Office of Tax Appeals Bifurcates Proposed Regulatory Changes to Temporarily Table its Proposed Amendments to Limit Taxpayer Appeals
The California Office of Tax Appeals (“OTA”) removed the contentious proposal to limit the agency’s jurisdiction and taxpayer appeals from its proposed changes to its Rules for Tax Appeals. On May 10, 2023, the OTA issued a notice that it is moving forward and proposing to adopt amendments to the Rules for Tax Appeals.
Read MoreJoe Presents at IPT 2023 Sales Tax School II in Atlanta, Georgia
Joe was pleased to co-present last week at the IPT 2023 Sales Tax School II on constitutional law and ethics. It was a great week of learning!
Read MoreCalifornia Department of Tax and Fee Administration Publishes Amendments Deleting the Three-Error Rule from Audit Manual
The California Department of Tax and Fee Administration (“CDTFA”) has formally published new amendments to its Audit Manual, and taxpayers with ongoing audits should especially take note. As you may recall, in February of this year, the CDTFA held a second interested parties meeting (“IPM”) for its proposed changes to Audit Manual Chapter 13,
Read MoreCalifornia Office of Tax Appeals Holds Interested Parties Meeting
The California Office of Tax Appeals (“OTA”) held an interested parties meeting (“IPM”) yesterday morning to discuss the voluminous and substantial proposed amendments to the OTA’s current Rules for Tax Appeals.
As mentioned in our prior update, the OTA’s new proposed revisions to the Rules for Tax Appeals contain several changes detrimental to California taxpayers and infringe upon the principle of fundamental fairness necessary to adjudicate tax appeals.
Read MoreJoe Co-Presents at the 2023 ABA/IPT Advanced Property Tax Seminar in New Orleans, Louisiana
Joe co-presented at the 2023 ABA/IPT Advanced Property Tax Seminar in New Orleans, Louisiana on March 16, 2023. The panel’s presentation, “Equal Protection Uniformity and Constitutional Issues in Property Tax Appeals” dived deep into constitutional issues surrounding property tax appeals.
Read MoreCalifornia Office of Tax Appeals Proposes Amendments to Limit Taxpayer Appeals
The California Office of Tax Appeals (“OTA”) recently released important and substantial proposed amendments to its current regulations for tax appeals that should be of concern to taxpayers with pending or future appeals with the agency. On February 7, 2023,
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