Experience

STATE & LOCAL TAX ADVOCACY – Representative Matters – Admin Tax Controversy

Administrative Tax Controversy: 

Nielsen Merksamer lawyers argue a significant number of income, sales, insurance gross premiums, excise and property tax cases before the State Board of Equalization, the Franchise Tax Board and local assessment appeals boards every year. Nielsen Merksamer lawyers have had significant experience working for and with California’s revenue agencies and as a result have a thorough and unique understanding of the inner workings of those agencies. Our representation has included:

  • State Assessed Property Tax: We have represented the state’s largest gas and electric and telecommunications companies before the State Board of Equalization on their appeals of state-assessed property taxes.
  • Sales and Use Tax: Our firm has argued many sales and use tax controversies on issues as varied as drop shipments, bad debt allowances, property sold for resale/manufacturing aids, foreign commerce, transportation charges, sales of assets in a reorganization, aircraft parts, leases of motion pictures and printed sales messages.
  • Local Property Tax Appeals: We have represented technology, entertainment, manufacturing and air transportation companies in local property tax appeals and in negotiations with county assessors. We are familiar with a number of significant issues in the local property tax arena including change of ownership, valuation of high technology equipment (depreciation), possessory interests and local property tax audits.
  • Personal Income Tax: We have represented a number of high-wealth individuals on a variety of personal income tax issues including the property treatment on gains from “small business” stock and residency disputes with the Franchise Tax Board.
  • Local Taxes: As local governments and their private contractors have become more aggressive in pursuing different types of taxes, so too has the magnitude of problems these taxes present for taxpayers. Nielsen Merksamer has had a great deal of expertise defending taxpayers in transient occupancy taxes, utility user taxes and business license taxes in a number of local jurisdictions in California.
  • Employment Taxes: As California regulators and tax officials take aggressive steps to restore the near-bankrupt Unemployment Insurance Fund to solvency, employers face unprecedented challenges on employment tax issues. Nielsen Merksamer has represented clients before the Employment Development Department on a variety of employment tax issues, including employee/independent contractor status disputes, employer determination and temporary employee rules.
  • Special Taxes and Fees: We have represented clients with disputes on the growing array of special fees, taxes and charges collected or administered by the State Board of Equalization.