California Tax Controversy

California tax law is complicated. Its taxing agencies are known as the toughest of any state-even tougher than the IRS. The tax system is also byzantine and has recently undergone major changes. We can help maximize your chance of favorably resolving a significant matter in this environment because our firm checks all the boxes:

  Focus on California taxation

  Technical expertise

  Boots on the ground in California

  Government experience

  Strong professional relationships with key government officials

  Deep knowledge of the process

  Successful track record at the administrative level

  Successful track record in court

Whether you want to litigate or settle, you should choose a firm that the agencies know can go the distance. Firms like ours with a reputation for winning at the administrative level and in court-and holding the agencies accountable- get the best deals for their clients. Firms that are known to always settle do not. It is just that simple.

Franchise and Income Taxes: Franchise Tax Board (FTB)

Dakessian Law can handle FTB audits, protests, settlements, closing agreements, stipulations, and administrative appeals (before the OTA) as well as trial and appellate litigation. Our firm can help with any FTB matter, including, but not limited to the following:

  • Corporate franchise tax
  • Corporate income tax
  • Unitary/nonunitary issues
  • Allocation and Apportionment issues
  • Business/nonbusiness issues
  • Credits and incentives
  • Commercial domicile
  • Flow-through entities
  • Personal income tax
  • Residency issues
  • Sourcing of income
  • Commerce Clause
  • Other Federal constitutional issues
  • Federal preemption
  • State constitutional issues
  • Regulations
  • Penalty abatement
  • Interest abatement
  • Attorneys’ fees

Sales and Business Taxes: California Department of Tax and Fee Administration (CDTFA)

Dakessian Law can handle audits, appeals conferences, settlements, and litigation before trial and appellate courts. Our firm can help with any sales or business tax matters, including, but not limited to:

  • Resale exemptions
  • Drop shipments
  • Manufacturing exemption
  • Other exemption issues
  • Gross receipts issues
  • Regulatory issues
  • Use tax issues
  • Service enterprises
  • Leases
  • Technology transfer agreements
  • Taxability of software
  • Reliance on prior audit advice
  • Sampling issues
  • Other taxes and fees administered by CDTFA
  • Commerce Clause
  • Other constitutional issues
  • Penalty abatement
  • Interest abatement
  • Attorneys’ Fees

Property and Excise Taxes: State Board of Equalization (BOE)

Dakessian Law can handle audits, administrative protests, settlements, and litigation before trial and appellate courts. Our firm can help with any State Board of Equalization matter, including, but not limited to:

  • State-assessed property tax
  • Insurance tax appeals
  • Alcohol beverage tax appeals
  • Penalty abatement
  • Interest abatement
  • Attorneys’ Fees

 

Administrative Hearings: Office of Tax Appeals (OTA)

The OTA conducts administrative appeals under the Administrative Procedures Act. Panels of three administrative law judges (ALJs) are assigned to each case. Dakessian Law can handle any OTA matter, including, but not limited to the following:

  • Franchise tax administrative appeals (FTB)
  • Corporate income tax administrative appeals (FTB)
  • Personal income tax administrative appeals (FTB)
  • Sales tax appeals (CDTFA)
  • Other business tax appeals (CDTFA)
  • Petitions for rehearing (FTB/CDTFA)
  • Attorneys’ Fees (FTB/CDTFA)

Litigation: Trial and Appellate Courts

Trial and Appellate Courts – Litigation: Dakessian Law handles California tax litigation at both the trial and appellate levels. We handle the following types of matters:

  • Franchise Tax Board: Franchise and Income Taxes
  • Office of Tax Appeals – Administrative Hearings
  • Local Government – License Taxes, Property Taxes, and Miscellaneous taxes and fees
  • Employment Development Department – Payroll Taxes
  • California Department of Tax and Fee Administration – Sales and Business Taxes
  • State Board of Equalization – Property and Excise Taxes
  • Constitutional issues
  • Penalty abatement
  • Interest abatement
  • Attorneys’ Fees

Local Taxes: License Taxes, Property Taxes and Miscellaneous Taxes and Fees

Our firm handles audits, administrative protests and appeals, settlements, and litigation before trial and appellate courts. Our firm can help with any local tax matters, including, but not limited to:

  • Allocation and apportionment
  • Sourcing of receipts
  • Classification
  • Gross receipts issues
  • State constitutional challenges
  • State preemption
  • Federal constitutional challenges
  • Federal preemption
  • Regulatory matters
  • Penalty abatement
  • Interest abatement
  • Attorneys’ Fees

Payroll Tax: Employment Development Department (EDD)

Our firm handles audits, administrative protests and appeals, settlements, and litigation before trial and appellate courts. Our firm can help with any local tax matters, including, but not limited to:

  • Employee/independent contractor
  • Penalty abatement
  • Interest abatement
  • Attorneys’ Fees